LiOhm Concept: what changed
Two fiscal 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.
LiOhm Concept
Largest movements
- Tangible fixed assets +€15,612
up €15,612 (+17.7%), from €88,075 to €103,686
of which Furniture and vehicles: +€20,376
- Cash +€3,344
up €3,344 (+98.6%), from €3,391 to €6,735
mainly Debts after one year (+€12,797) and Depreciation (+€9,239)
- Receivables within one year -€2,839
down €2,839 (-29.6%), from €9,602 to €6,762
of which Trade receivables: -€1,904
- Stocks and contracts +€1,585
new in 2025: €1,585
- Debts after one year +€12,797
up €12,797 (+17.8%), from €71,757 to €84,554
- Current portion of long-term debt +€4,315
up €4,315 (+102.0%), from €4,231 to €8,547
- Accrued charges and deferred income +€1,450
new in 2025: €1,450
- Trade debts -€1,322
down €1,322 (-26.6%), from €4,961 to €3,639
- Depreciation +€4,273
up €4,273 (+86.1%), from €4,966 to €9,239
- Financial charges +€1,382
up €1,382 (+41.9%), from €3,300 to €4,682
- Gross operating margin -€1,356
down €1,356 (-8.0%), from €17,033 to €15,677
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.
Cash bridge derived
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 | €101,804 | €119,510 | +€17,706 | +17.4% |
| Fixed assets | 21/28 | €88,173 | €103,784 | +€15,612 | +17.7% |
| Tangible fixed assets | 22/27 | €88,075 | €103,686 | +€15,612 | +17.7% |
| Land and buildings | 22 | €74,792 | €71,137 | -€3,654 | -4.9% |
| Plant, machinery and equipment | 23 | €7,978 | €6,868 | -€1,110 | -13.9% |
| Furniture and vehicles | 24 | €5,305 | €25,681 | +€20,376 | +384.1% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €13,632 | €15,726 | +€2,094 | +15.4% |
| Stocks and contracts in progress | 3 | - | €1,585 | +€1,585 | |
| Stocks | 30/36 | - | €1,585 | +€1,585 | |
| Amounts receivable within one year | 40/41 | €9,602 | €6,762 | -€2,839 | -29.6% |
| Trade receivables | 40 | €6,091 | €4,187 | -€1,904 | -31.3% |
| Other amounts receivable | 41 | €3,511 | €2,575 | -€935 | -26.6% |
| Cash at bank and in hand | 54/58 | €3,391 | €6,735 | +€3,344 | +98.6% |
| Deferred charges and accrued income | 490/1 | €639 | €644 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €101,804 | €119,510 | +€17,706 | +17.4% |
| Equity | 10/15 | €15,460 | €16,498 | +€1,038 | +6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,060 | €4,098 | +€1,038 | +33.9% |
| Amounts payable | 17/49 | €86,344 | €103,012 | +€16,668 | +19.3% |
| Amounts payable after more than one year | 17 | €71,757 | €84,554 | +€12,797 | +17.8% |
| Financial debts | 170/4 | €71,757 | €84,554 | +€12,797 | +17.8% |
| Amounts payable within one year | 42/48 | €14,587 | €17,008 | +€2,421 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €4,231 | €8,547 | +€4,315 | +102.0% |
| Trade debts | 44 | €4,961 | €3,639 | -€1,322 | -26.6% |
| Suppliers | 440/4 | €4,961 | €3,639 | -€1,322 | -26.6% |
| Other amounts payable | 47/48 | €5,395 | €4,822 | -€573 | -10.6% |
| Accrued charges and deferred income | 492/3 | - | €1,450 | +€1,450 | |
| Non-recurring operating income | 76A | - | €428 | +€428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,966 | €9,239 | +€4,273 | +86.1% |
| Other operating charges | 640/8 | €717 | €736 | +€19 | +2.7% |
| Gross operating margin | 9900 | €17,033 | €15,677 | -€1,356 | -8.0% |
| Operating profit (loss) | 9901 | €11,350 | €5,702 | -€5,649 | -49.8% |
| Financial income | 75/76B | €51 | €18 | -€33 | -64.7% |
| Recurring financial income | 75 | €51 | €18 | -€33 | -64.7% |
| Financial charges | 65/66B | €3,300 | €4,682 | +€1,382 | +41.9% |
| Recurring financial charges | 65 | €3,300 | €4,682 | +€1,382 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €8,101 | €1,038 | -€7,064 | -87.2% |
| Profit (loss) for the period | 9904 | €8,101 | €1,038 | -€7,064 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,101 | €1,038 | -€7,064 | -87.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.