LIOS CONCEPTS: 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.
LIOS CONCEPTS
Largest movements
- Tangible fixed assets -€3,284
down €3,284 (-1.2%), from €278,924 to €275,640
- Other debts -€12,231
down €12,231 (-10.8%), from €112,918 to €100,687
- Debts after one year -€9,490
down €9,490 (-5.8%), from €164,444 to €154,954
- Profit (loss) carried forward +€8,541
up €8,541, from -€8,541 to €0
- Tax, wage and social debts +€4,072
up €4,072 (+358%), from €1,136 to €5,208
- Gross operating margin +€11,413
up €11,413 (+52.9%), from €21,558 to €32,971
- Depreciation -€5,025
down €5,025 (-35.0%), from €14,342 to €9,317
- Financial charges -€4,095
down €4,095 (-30.8%), from €13,290 to €9,195
- Taxes +€2,178
up €2,178 (+27,504%), from €8 to €2,186
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 | €290,377 | €284,740 | -€5,637 | -1.9% |
| Formation expenses | 20 | €1,198 | €213 | -€984 | -82.2% |
| Fixed assets | 21/28 | €278,924 | €275,640 | -€3,284 | -1.2% |
| Tangible fixed assets | 22/27 | €278,924 | €275,640 | -€3,284 | -1.2% |
| Land and buildings | 22 | €278,924 | €275,640 | -€3,284 | -1.2% |
| Current assets | 29/58 | €10,256 | €8,887 | -€1,369 | -13.3% |
| Amounts receivable within one year | 40/41 | €850 | €1,364 | +€514 | +60.5% |
| Trade receivables | 40 | €788 | €1,326 | +€538 | +68.3% |
| Other amounts receivable | 41 | €62 | €38 | -€24 | -38.2% |
| Cash at bank and in hand | 54/58 | €980 | €934 | -€46 | -4.7% |
| Deferred charges and accrued income | 490/1 | €8,426 | €6,589 | -€1,837 | -21.8% |
| Total equity and liabilities | 10/49 | €290,377 | €284,740 | -€5,637 | -1.9% |
| Equity | 10/15 | €1,459 | €11,328 | +€9,869 | +676% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €1,328 | +€1,328 | |
| Distributable reserves | 133 | - | €1,328 | +€1,328 | |
| Profit (loss) carried forward | 14 | -€8,541 | €0 | +€8,541 | |
| Amounts payable | 17/49 | €288,918 | €273,412 | -€15,506 | -5.4% |
| Amounts payable after more than one year | 17 | €164,444 | €154,954 | -€9,490 | -5.8% |
| Financial debts | 170/4 | €164,444 | €154,954 | -€9,490 | -5.8% |
| Amounts payable within one year | 42/48 | €124,475 | €118,458 | -€6,016 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €9,079 | €9,490 | +€411 | +4.5% |
| Trade debts | 44 | €1,341 | €3,073 | +€1,732 | +129% |
| Suppliers | 440/4 | €1,341 | €3,073 | +€1,732 | +129% |
| Taxes, remuneration and social security | 45 | €1,136 | €5,208 | +€4,072 | +358% |
| Taxes | 450/3 | €1,136 | €5,208 | +€4,072 | +358% |
| Other amounts payable | 47/48 | €112,918 | €100,687 | -€12,231 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,342 | €9,317 | -€5,025 | -35.0% |
| Other operating charges | 640/8 | €2,459 | €2,403 | -€56 | -2.3% |
| Gross operating margin | 9900 | €21,558 | €32,971 | +€11,413 | +52.9% |
| Operating profit (loss) | 9901 | €4,757 | €21,251 | +€16,494 | +347% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13,290 | €9,195 | -€4,095 | -30.8% |
| Recurring financial charges | 65 | €13,290 | €9,195 | -€4,095 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,533 | €12,055 | +€20,588 | |
| Income taxes | 67/77 | €8 | €2,186 | +€2,178 | +27,504% |
| Profit (loss) for the period | 9904 | -€8,541 | €9,869 | +€18,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,541 | €9,869 | +€18,410 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.