LIOS: 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.
LIOS
Largest movements
- Receivables after one year -€28,000
down €28,000 (-100.0%), from €28,000 to €0
- Tangible fixed assets -€25,733
down €25,733 (-29.2%), from €88,228 to €62,495
of which Furniture and vehicles: -€18,465
- Cash -€22,544
down €22,544 (-14.4%), from €156,698 to €134,154
mainly Contributions, distributions and other (-€120,513) and Debts after one year (-€21,720)
- Receivables within one year -€13,291
down €13,291 (-69.6%), from €19,102 to €5,811
of which Trade receivables: -€12,005
- Reserves -€87,317
down €87,317 (-48.2%), from €181,006 to €93,689
- Other debts +€32,282
up €32,282 (+3531.5%), from €914 to €33,196
- Debts after one year -€21,720
down €21,720 (-41.1%), from €52,903 to €31,182
- Trade debts -€12,554
down €12,554 (-36.2%), from €34,678 to €22,124
- Gross operating margin -€9,483
down €9,483 (-10.5%), from €90,582 to €81,100
- Financial income -€1,758
down €1,758 (-89.8%), from €1,957 to €199
- Financial charges -€1,386
down €1,386 (-18.6%), from €7,441 to €6,055
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 | €300,163 | €210,419 | -€89,743 | -29.9% |
| Fixed assets | 21/28 | €88,228 | €62,495 | -€25,733 | -29.2% |
| Tangible fixed assets | 22/27 | €88,228 | €62,495 | -€25,733 | -29.2% |
| Plant, machinery and equipment | 23 | €22,115 | €14,847 | -€7,268 | -32.9% |
| Furniture and vehicles | 24 | €66,112 | €47,648 | -€18,465 | -27.9% |
| Current assets | 29/58 | €211,935 | €147,925 | -€64,010 | -30.2% |
| Amounts receivable after more than one year | 29 | €28,000 | €0 | -€28,000 | -100.0% |
| Trade receivables | 290 | €28,000 | €0 | -€28,000 | -100.0% |
| Stocks and contracts in progress | 3 | €4,980 | €4,750 | -€230 | -4.6% |
| Stocks | 30/36 | €4,980 | €4,750 | -€230 | -4.6% |
| Amounts receivable within one year | 40/41 | €19,102 | €5,811 | -€13,291 | -69.6% |
| Trade receivables | 40 | €12,005 | €0 | -€12,005 | -100.0% |
| Other amounts receivable | 41 | €7,097 | €5,811 | -€1,286 | -18.1% |
| Cash at bank and in hand | 54/58 | €156,698 | €134,154 | -€22,544 | -14.4% |
| Deferred charges and accrued income | 490/1 | €3,155 | €3,210 | +€54 | +1.7% |
| Total equity and liabilities | 10/49 | €300,163 | €210,419 | -€89,743 | -29.9% |
| Equity | 10/15 | €186,006 | €98,689 | -€87,317 | -46.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €181,006 | €93,689 | -€87,317 | -48.2% |
| Distributable reserves | 133 | €181,006 | €93,689 | -€87,317 | -48.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,157 | €111,730 | -€2,426 | -2.1% |
| Amounts payable after more than one year | 17 | €52,903 | €31,182 | -€21,720 | -41.1% |
| Financial debts | 170/4 | €52,903 | €31,182 | -€21,720 | -41.1% |
| Amounts payable within one year | 42/48 | €61,254 | €80,548 | +€19,294 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €21,105 | €23,267 | +€2,162 | +10.2% |
| Trade debts | 44 | €34,678 | €22,124 | -€12,554 | -36.2% |
| Suppliers | 440/4 | €34,678 | €22,124 | -€12,554 | -36.2% |
| Taxes, remuneration and social security | 45 | €4,556 | €1,961 | -€2,595 | -57.0% |
| Taxes | 450/3 | €3,056 | €461 | -€2,595 | -84.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €914 | €33,196 | +€32,282 | +3531.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,664 | €28,266 | +€602 | +2.2% |
| Other operating charges | 640/8 | €1,137 | €1,323 | +€186 | +16.4% |
| Gross operating margin | 9900 | €90,582 | €81,100 | -€9,483 | -10.5% |
| Operating profit (loss) | 9901 | €61,781 | €51,510 | -€10,271 | -16.6% |
| Financial income | 75/76B | €1,957 | €199 | -€1,758 | -89.8% |
| Recurring financial income | 75 | €1,957 | €199 | -€1,758 | -89.8% |
| Financial charges | 65/66B | €7,441 | €6,055 | -€1,386 | -18.6% |
| Recurring financial charges | 65 | €7,441 | €6,055 | -€1,386 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €56,297 | €45,654 | -€10,643 | -18.9% |
| Income taxes | 67/77 | €12,531 | €12,458 | -€73 | -0.6% |
| Profit (loss) for the period | 9904 | €43,766 | €33,196 | -€10,570 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,766 | €33,196 | -€10,570 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.