liovia: 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.
liovia
Largest movements
- Cash -€70,415
down €70,415 (-80.3%), from €87,702 to €17,287
mainly Other debts (-€67,509) and Trade debts (-€2,550)
- Receivables within one year -€1,283
down €1,283 (-83.8%), from €1,531 to €248
of which Other amounts receivable: -€1,283
- Other debts -€67,509
down €67,509 (-71.1%), from €94,976 to €27,467
- Trade debts -€2,550
down €2,550 (-47.6%), from €5,351 to €2,801
- Profit (loss) carried forward -€2,119
down €2,119 (-0.7%), from -€308,423 to -€310,542
- Gross operating margin -€22,595
down €22,595 (-94.4%), from €23,934 to €1,338
- Depreciation -€1,133
down €1,133 (-43.4%), from €2,613 to €1,480
- Taxes +€852
up €852 (+440.1%), from €194 to €1,045
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 | €93,904 | €21,904 | -€72,000 | -76.7% |
| Fixed assets | 21/28 | €4,672 | €4,370 | -€302 | -6.5% |
| Tangible fixed assets | 22/27 | €4,672 | €4,370 | -€302 | -6.5% |
| Furniture and vehicles | 24 | €3,324 | €3,213 | -€110 | -3.3% |
| Other tangible fixed assets | 26 | €1,348 | €1,156 | -€192 | -14.2% |
| Current assets | 29/58 | €89,233 | €17,535 | -€71,698 | -80.3% |
| Amounts receivable within one year | 40/41 | €1,531 | €248 | -€1,283 | -83.8% |
| Trade receivables | 40 | €248 | €248 | = | 0.0% |
| Other amounts receivable | 41 | €1,283 | - | -€1,283 | |
| Cash at bank and in hand | 54/58 | €87,702 | €17,287 | -€70,415 | -80.3% |
| Total equity and liabilities | 10/49 | €93,904 | €21,904 | -€72,000 | -76.7% |
| Equity | 10/15 | -€6,423 | -€8,542 | -€2,119 | -33.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€308,423 | -€310,542 | -€2,119 | -0.7% |
| Amounts payable | 17/49 | €100,327 | €30,446 | -€69,881 | -69.7% |
| Amounts payable within one year | 42/48 | €100,327 | €30,446 | -€69,881 | -69.7% |
| Trade debts | 44 | €5,351 | €2,801 | -€2,550 | -47.6% |
| Suppliers | 440/4 | €5,351 | €2,801 | -€2,550 | -47.6% |
| Taxes, remuneration and social security | 45 | - | €178 | +€178 | |
| Taxes | 450/3 | - | €178 | +€178 | |
| Other amounts payable | 47/48 | €94,976 | €27,467 | -€67,509 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,613 | €1,480 | -€1,133 | -43.4% |
| Other operating charges | 640/8 | €786 | €833 | +€47 | +5.9% |
| Gross operating margin | 9900 | €23,934 | €1,338 | -€22,595 | -94.4% |
| Operating profit (loss) | 9901 | €20,535 | -€974 | -€21,509 | |
| Financial charges | 65/66B | €328 | €100 | -€229 | -69.7% |
| Recurring financial charges | 65 | €328 | €100 | -€229 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €20,207 | -€1,074 | -€21,281 | |
| Income taxes | 67/77 | €194 | €1,045 | +€852 | +440.1% |
| Profit (loss) for the period | 9904 | €20,013 | -€2,119 | -€22,132 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,013 | -€2,119 | -€22,132 |
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 8 October 2026 via checked.be.