LIODISO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LIODISO
Largest movements
- Receivables within one year -€35,220
down €35,220 (-11.4%), from €309,159 to €273,939
of which Trade receivables: -€25,410
- Accrued charges and deferred income -€20,005
down €20,005 (-97.6%), from €20,504 to €499
- Debts after one year -€9,881
down €9,881 (-1.4%), from €689,018 to €679,137
- Tax, wage and social debts -€9,565
down €9,565 (-95.8%), from €9,982 to €417
of which Taxes: -€5,565
- Other operating charges +€305
up €305 (+30.9%), from €988 to €1,293
- Gross operating margin +€234
up €234 (+10.0%), from €2,347 to €2,581
- Financial charges +€32
up €32 (+19.6%), from €164 to €196
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €936,259 | €896,533 | -€39,726 | -4.2% |
| Fixed assets | 21/28 | €620,763 | €620,403 | -€360 | -0.1% |
| Intangible fixed assets | 21 | €105,616 | €105,616 | = | 0.0% |
| Tangible fixed assets | 22/27 | €734 | €374 | -€360 | -49.1% |
| Plant, machinery and equipment | 23 | €734 | €374 | -€360 | -49.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €514,413 | €514,413 | = | 0.0% |
| Current assets | 29/58 | €315,497 | €276,131 | -€39,366 | -12.5% |
| Amounts receivable within one year | 40/41 | €309,159 | €273,939 | -€35,220 | -11.4% |
| Trade receivables | 40 | €25,410 | €0 | -€25,410 | -100% |
| Other amounts receivable | 41 | €283,749 | €273,939 | -€9,810 | -3.5% |
| Cash at bank and in hand | 54/58 | €6,338 | €2,192 | -€4,147 | -65.4% |
| Total equity and liabilities | 10/49 | €936,259 | €896,533 | -€39,726 | -4.2% |
| Equity | 10/15 | €212,290 | €212,608 | +€317 | +0.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €204,230 | €204,548 | +€317 | +0.2% |
| Amounts payable | 17/49 | €723,969 | €683,926 | -€40,044 | -5.5% |
| Amounts payable after more than one year | 17 | €689,018 | €679,137 | -€9,881 | -1.4% |
| Other amounts payable | 178/9 | €689,018 | €679,137 | -€9,881 | -1.4% |
| Amounts payable within one year | 42/48 | €14,448 | €4,289 | -€10,158 | -70.3% |
| Trade debts | 44 | €4,466 | €3,872 | -€593 | -13.3% |
| Suppliers | 440/4 | €4,466 | €3,872 | -€593 | -13.3% |
| Taxes, remuneration and social security | 45 | €9,982 | €417 | -€9,565 | -95.8% |
| Taxes | 450/3 | €5,982 | €417 | -€5,565 | -93.0% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100% |
| Accrued charges and deferred income | 492/3 | €20,504 | €499 | -€20,005 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €360 | +€9 | +2.6% |
| Other operating charges | 640/8 | €988 | €1,293 | +€305 | +30.9% |
| Gross operating margin | 9900 | €2,347 | €2,581 | +€234 | +10.0% |
| Operating profit (loss) | 9901 | €1,008 | €928 | -€80 | -8.0% |
| Financial income | 75/76B | €2 | €2 | +€0 | +14.0% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +14.0% |
| Financial charges | 65/66B | €164 | €196 | +€32 | +19.6% |
| Recurring financial charges | 65 | €164 | €196 | +€32 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €847 | €734 | -€112 | -13.3% |
| Income taxes | 67/77 | €404 | €417 | +€13 | +3.3% |
| Profit (loss) for the period | 9904 | €443 | €317 | -€125 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €443 | €317 | -€125 | -28.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.