LiOWS: 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.
LiOWS
Largest movements
- Receivables within one year -€1,425
down €1,425 (-5.1%), from €27,749 to €26,324
- Reserves -€1,350
down €1,350 (-11.5%), from €11,762 to €10,412
- Financial income +€1,608
new in 2024: €1,608
- Gross operating margin -€1,312
down €1,312 (-225.4%), from -€582 to -€1,894
- Other operating charges +€198
up €198 (+310.8%), from €64 to €261
- Financial charges +€29
up €29 (+3.8%), from €773 to €802
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,749 | €26,324 | -€1,425 | -5.1% |
| Current assets | 29/58 | €27,749 | €26,324 | -€1,425 | -5.1% |
| Amounts receivable within one year | 40/41 | €27,749 | €26,324 | -€1,425 | -5.1% |
| Other amounts receivable | 41 | €27,749 | €26,324 | -€1,425 | -5.1% |
| Total equity and liabilities | 10/49 | €27,749 | €26,324 | -€1,425 | -5.1% |
| Equity | 10/15 | €21,762 | €20,412 | -€1,350 | -6.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,762 | €10,412 | -€1,350 | -11.5% |
| Distributable reserves | 133 | €11,762 | €10,412 | -€1,350 | -11.5% |
| Amounts payable | 17/49 | €5,987 | €5,913 | -€75 | -1.2% |
| Amounts payable within one year | 42/48 | €5,987 | €5,913 | -€75 | -1.2% |
| Financial debts | 43 | €5,222 | €5,202 | -€20 | -0.4% |
| Credit institutions | 430/8 | €5,222 | €5,202 | -€20 | -0.4% |
| Trade debts | 44 | €696 | €642 | -€54 | -7.8% |
| Suppliers | 440/4 | €696 | €642 | -€54 | -7.8% |
| Taxes, remuneration and social security | 45 | €69 | €69 | = | 0.0% |
| Taxes | 450/3 | €69 | €69 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €261 | +€198 | +310.8% |
| Gross operating margin | 9900 | -€582 | -€1,894 | -€1,312 | -225.4% |
| Operating profit (loss) | 9901 | -€646 | -€2,156 | -€1,510 | -233.8% |
| Financial income | 75/76B | - | €1,608 | +€1,608 | |
| Recurring financial income | 75 | - | €1,608 | +€1,608 | |
| Financial charges | 65/66B | €773 | €802 | +€29 | +3.8% |
| Recurring financial charges | 65 | €773 | €802 | +€29 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,419 | -€1,350 | +€68 | +4.8% |
| Profit (loss) for the period | 9904 | -€1,419 | -€1,350 | +€68 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,419 | -€1,350 | +€68 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.