LiRi Consultancy: 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.
LiRi Consultancy
Largest movements
- Receivables within one year +€6,165
up €6,165 (+11.6%), from €53,147 to €59,312
of which Trade receivables: +€6,079
- Other debts +€27,655
up €27,655 (+60.3%), from €45,877 to €73,532
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts +€4,683
up €4,683 (+26.2%), from €17,853 to €22,536
of which Remuneration and social security: +€5,838
- Profit (loss) carried forward -€3,605
down €3,605 (-4.1%), from -€86,994 to -€90,599
- Trade debts -€2,215
down €2,215 (-7.9%), from €28,073 to €25,858
- Gross operating margin +€8,407
up €8,407 (+10.7%), from €78,492 to €86,899
- Staff costs +€3,260
up €3,260 (+3.8%), from €86,179 to €89,439
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,062 | €60,580 | +€6,518 | +12.1% |
| Current assets | 29/58 | €54,062 | €60,580 | +€6,518 | +12.1% |
| Amounts receivable within one year | 40/41 | €53,147 | €59,312 | +€6,165 | +11.6% |
| Trade receivables | 40 | €53,020 | €59,099 | +€6,079 | +11.5% |
| Other amounts receivable | 41 | €127 | €213 | +€86 | +67.6% |
| Current investments | 50/53 | €915 | €801 | -€114 | -12.4% |
| Deferred charges and accrued income | 490/1 | - | €467 | +€467 | |
| Total equity and liabilities | 10/49 | €54,062 | €60,580 | +€6,518 | +12.1% |
| Equity | 10/15 | -€57,741 | -€61,346 | -€3,605 | -6.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €4,464 | €4,464 | = | 0.0% |
| Distributable reserves | 133 | €4,464 | €4,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,994 | -€90,599 | -€3,605 | -4.1% |
| Amounts payable | 17/49 | €111,803 | €121,927 | +€10,123 | +9.1% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €91,803 | €121,927 | +€30,123 | +32.8% |
| Trade debts | 44 | €28,073 | €25,858 | -€2,215 | -7.9% |
| Suppliers | 440/4 | €28,073 | €25,858 | -€2,215 | -7.9% |
| Taxes, remuneration and social security | 45 | €17,853 | €22,536 | +€4,683 | +26.2% |
| Taxes | 450/3 | €5,137 | €3,983 | -€1,155 | -22.5% |
| Remuneration and social security | 454/9 | €12,716 | €18,554 | +€5,838 | +45.9% |
| Other amounts payable | 47/48 | €45,877 | €73,532 | +€27,655 | +60.3% |
| Remuneration, social security and pensions | 62 | €86,179 | €89,439 | +€3,260 | +3.8% |
| Other operating charges | 640/8 | €893 | €692 | -€201 | -22.5% |
| Gross operating margin | 9900 | €78,492 | €86,899 | +€8,407 | +10.7% |
| Operating profit (loss) | 9901 | -€8,579 | -€3,232 | +€5,347 | +62.3% |
| Financial income | 75/76B | €1 | €1 | -€1 | -52.4% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -52.4% |
| Financial charges | 65/66B | €565 | €374 | -€191 | -33.8% |
| Recurring financial charges | 65 | €565 | €374 | -€191 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,143 | -€3,605 | +€5,538 | +60.6% |
| Income taxes | 67/77 | €37 | - | -€37 | |
| Profit (loss) for the period | 9904 | -€9,180 | -€3,605 | +€5,575 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,180 | -€3,605 | +€5,575 | +60.7% |
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 29 October 2026 via checked.be.