LIRIAT: 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.
LIRIAT
Largest movements
- Tangible fixed assets -€44,113
down €44,113 (-2.4%), from €1.8m to €1.8m
- Debts after one year -€33,333
down €33,333 (-8.2%), from €404,222 to €370,889
- Financial income +€25,151
up €25,151 (+1,822,520%), from €1 to €25,152
- Financial charges -€6,797
down €6,797 (-17.4%), from €38,993 to €32,196
- Gross operating margin +€4,660
up €4,660 (+13.4%), from €34,695 to €39,354
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 | €2,303,233 | €2,257,277 | -€45,956 | -2.0% |
| Fixed assets | 21/28 | €2,290,962 | €2,246,850 | -€44,113 | -1.9% |
| Tangible fixed assets | 22/27 | €1,804,462 | €1,760,350 | -€44,113 | -2.4% |
| Land and buildings | 22 | €1,804,462 | €1,760,350 | -€44,113 | -2.4% |
| Financial fixed assets | 28 | €486,500 | €486,500 | = | 0.0% |
| Current assets | 29/58 | €12,271 | €10,428 | -€1,843 | -15.0% |
| Amounts receivable within one year | 40/41 | - | €1,250 | +€1,250 | |
| Other amounts receivable | 41 | - | €1,250 | +€1,250 | |
| Cash at bank and in hand | 54/58 | €12,271 | €7,043 | -€5,228 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €2,134 | +€2,134 | |
| Total equity and liabilities | 10/49 | €2,303,233 | €2,257,277 | -€45,956 | -2.0% |
| Equity | 10/15 | €1,330,802 | €1,315,547 | -€15,255 | -1.1% |
| Contributions | 10/11 | €1,420,000 | €1,420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,198 | -€104,453 | -€15,255 | -17.1% |
| Amounts payable | 17/49 | €972,431 | €941,730 | -€30,701 | -3.2% |
| Amounts payable after more than one year | 17 | €404,222 | €370,889 | -€33,333 | -8.2% |
| Financial debts | 170/4 | €404,222 | €370,889 | -€33,333 | -8.2% |
| Amounts payable within one year | 42/48 | €568,209 | €570,841 | +€2,632 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €33,333 | -€0 | 0.0% |
| Financial debts | 43 | €420,000 | €420,000 | = | 0.0% |
| Credit institutions | 430/8 | €420,000 | €420,000 | = | 0.0% |
| Trade debts | 44 | €504 | €3,392 | +€2,888 | +573% |
| Suppliers | 440/4 | €504 | €3,392 | +€2,888 | +573% |
| Other amounts payable | 47/48 | €114,372 | €114,116 | -€255 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,113 | €44,113 | = | 0.0% |
| Other operating charges | 640/8 | €3,715 | €3,452 | -€263 | -7.1% |
| Gross operating margin | 9900 | €34,695 | €39,354 | +€4,660 | +13.4% |
| Operating profit (loss) | 9901 | -€13,133 | -€8,211 | +€4,922 | +37.5% |
| Financial income | 75/76B | €1 | €25,152 | +€25,151 | +1,822,520% |
| Recurring financial income | 75 | €1 | €25,152 | +€25,151 | +1,822,520% |
| Financial charges | 65/66B | €38,993 | €32,196 | -€6,797 | -17.4% |
| Recurring financial charges | 65 | €38,993 | €32,196 | -€6,797 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€52,125 | -€15,255 | +€36,870 | +70.7% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€52,125 | -€15,255 | +€36,870 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,125 | -€15,255 | +€36,870 | +70.7% |
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 16 October 2026 via checked.be.