LIQUISOL: 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.
LIQUISOL
Largest movements
- Receivables within one year -€8,604
down €8,604 (-6.6%), from €130,571 to €121,968
of which Other amounts receivable: -€7,686
- Deferred charges and accrued income -€3,230
down €3,230 (-100%), from €3,230 to €0
- Reserves +€66,710
up €66,710 (+407%), from €16,390 to €83,100
- Profit (loss) carried forward -€51,739
down €51,739 (-99.9%), from €51,816 to €77
- Trade debts -€27,380
down €27,380 (-37.3%), from €73,394 to €46,013
- Gross operating margin +€57,005
up €57,005, from -€39,639 to €17,366
- Financial charges +€3,030
up €3,030 (+488%), from €621 to €3,650
- Financial income -€2,944
down €2,944 (-31.8%), from €9,266 to €6,322
- Depreciation -€2,243
down €2,243 (-45.6%), from €4,919 to €2,676
- Other operating charges -€1,414
down €1,414 (-43.1%), from €3,279 to €1,865
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 | €158,491 | €146,510 | -€11,980 | -7.6% |
| Fixed assets | 21/28 | €10,333 | €10,652 | +€319 | +3.1% |
| Intangible fixed assets | 21 | €855 | €295 | -€560 | -65.5% |
| Tangible fixed assets | 22/27 | €9,478 | €10,357 | +€879 | +9.3% |
| Plant, machinery and equipment | 23 | €8,207 | €9,734 | +€1,526 | +18.6% |
| Furniture and vehicles | 24 | €1,271 | €624 | -€647 | -50.9% |
| Current assets | 29/58 | €148,157 | €135,858 | -€12,299 | -8.3% |
| Stocks and contracts in progress | 3 | €12,003 | €12,055 | +€53 | +0.4% |
| Stocks | 30/36 | €12,003 | €12,055 | +€53 | +0.4% |
| Amounts receivable within one year | 40/41 | €130,571 | €121,968 | -€8,604 | -6.6% |
| Trade receivables | 40 | €12,121 | €11,203 | -€918 | -7.6% |
| Other amounts receivable | 41 | €118,451 | €110,764 | -€7,686 | -6.5% |
| Cash at bank and in hand | 54/58 | €2,354 | €1,836 | -€518 | -22.0% |
| Deferred charges and accrued income | 490/1 | €3,230 | €0 | -€3,230 | -100% |
| Total equity and liabilities | 10/49 | €158,491 | €146,510 | -€11,980 | -7.6% |
| Equity | 10/15 | €81,468 | €96,439 | +€14,971 | +18.4% |
| Contributions | 10/11 | €13,263 | €13,263 | = | 0.0% |
| Reserves | 13 | €16,390 | €83,100 | +€66,710 | +407% |
| Distributable reserves | 133 | €16,390 | €83,100 | +€66,710 | +407% |
| Profit (loss) carried forward | 14 | €51,816 | €77 | -€51,739 | -99.9% |
| Amounts payable | 17/49 | €77,022 | €50,071 | -€26,951 | -35.0% |
| Amounts payable within one year | 42/48 | €77,022 | €50,071 | -€26,951 | -35.0% |
| Trade debts | 44 | €73,394 | €46,013 | -€27,380 | -37.3% |
| Suppliers | 440/4 | €73,394 | €46,013 | -€27,380 | -37.3% |
| Taxes, remuneration and social security | 45 | €3,629 | €4,058 | +€429 | +11.8% |
| Taxes | 450/3 | €3,629 | €4,058 | +€429 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,919 | €2,676 | -€2,243 | -45.6% |
| Other operating charges | 640/8 | €3,279 | €1,865 | -€1,414 | -43.1% |
| Gross operating margin | 9900 | -€39,639 | €17,366 | +€57,005 | |
| Operating profit (loss) | 9901 | -€47,837 | €12,825 | +€60,663 | |
| Financial income | 75/76B | €9,266 | €6,322 | -€2,944 | -31.8% |
| Recurring financial income | 75 | €9,266 | €6,322 | -€2,944 | -31.8% |
| Financial charges | 65/66B | €621 | €3,650 | +€3,030 | +488% |
| Recurring financial charges | 65 | €621 | €3,650 | +€3,030 | +488% |
| Profit (loss) for the period before taxes | 9903 | -€39,192 | €15,497 | +€54,689 | |
| Income taxes | 67/77 | €428 | €526 | +€98 | +22.9% |
| Profit (loss) for the period | 9904 | -€39,620 | €14,971 | +€54,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,620 | €14,971 | +€54,591 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.