LIREN: 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.
LIREN
Largest movements
- Cash +€44,042
up €44,042 (+940.7%), from €4,682 to €48,724
mainly Debts within one year (+€22,474) and Net result for the year (+€13,740)
- Receivables within one year -€8,167
down €8,167 (-21.6%), from €37,722 to €29,555
of which Other amounts receivable: -€24,773
- Debts within one year +€22,474
up €22,474 (+127.3%), from €17,653 to €40,127
- Profit (loss) carried forward +€13,740
up €13,740 (+55.5%), from €24,750 to €38,490
- Gross operating margin +€16,987
up €16,987, from -€4,096 to €12,892
- Financial income -€865
down €865 (-48.3%), from €1,791 to €926
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 | €42,403 | €78,618 | +€36,214 | +85.4% |
| Current assets | 29/58 | €42,403 | €78,618 | +€36,214 | +85.4% |
| Amounts receivable within one year | 40/41 | €37,722 | €29,555 | -€8,167 | -21.6% |
| Trade receivables | 40 | €5,846 | €22,452 | +€16,607 | +284.1% |
| Other amounts receivable | 41 | €31,876 | €7,103 | -€24,773 | -77.7% |
| Cash at bank and in hand | 54/58 | €4,682 | €48,724 | +€44,042 | +940.7% |
| Deferred charges and accrued income | 490/1 | - | €339 | +€339 | |
| Total equity and liabilities | 10/49 | €42,403 | €78,618 | +€36,214 | +85.4% |
| Equity | 10/15 | €24,750 | €38,490 | +€13,740 | +55.5% |
| Profit (loss) carried forward | 14 | €24,750 | €38,490 | +€13,740 | +55.5% |
| Amounts payable | 17/49 | €17,653 | €40,127 | +€22,474 | +127.3% |
| Amounts payable within one year | 42/48 | €17,653 | €40,127 | +€22,474 | +127.3% |
| Trade debts | 44 | €17,653 | €13,335 | -€4,319 | -24.5% |
| Suppliers | 440/4 | €17,653 | €13,335 | -€4,319 | -24.5% |
| Gross operating margin | 9900 | -€4,096 | €12,892 | +€16,987 | |
| Operating profit (loss) | 9901 | -€4,096 | €12,892 | +€16,987 | |
| Financial income | 75/76B | €1,791 | €926 | -€865 | -48.3% |
| Recurring financial income | 75 | €1,791 | €926 | -€865 | -48.3% |
| Financial charges | 65/66B | - | €8 | +€8 | |
| Recurring financial charges | 65 | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | -€2,305 | €13,810 | +€16,115 | |
| Income taxes | 67/77 | €12 | €70 | +€58 | +466.7% |
| Profit (loss) for the period | 9904 | -€2,317 | €13,740 | +€16,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,317 | €13,740 | +€16,058 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.