LIRIOS: 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.
LIRIOS
Largest movements
- Tangible fixed assets -€16,923
down €16,923 (-5.7%), from €295,913 to €278,990
of which Land and buildings: -€16,788
- Cash -€9,305
down €9,305 (-12.9%), from €72,318 to €63,013
mainly Debts after one year (-€55,000) and Contributions, distributions and other (-€50,000)
- Receivables within one year -€8,073
down €8,073 (-76.3%), from €10,580 to €2,507
of which Trade receivables: -€4,678
- Debts after one year -€55,000
no longer reported in 2025 (was €55,000)
- Other debts +€40,696
new in 2025: €40,696
- Current portion of long-term debt -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin -€29,792
down €29,792 (-25.7%), from €115,902 to €86,111
- Taxes -€7,617
down €7,617 (-28.6%), from €26,610 to €18,993
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 | €682,908 | €648,877 | -€34,032 | -5.0% |
| Fixed assets | 21/28 | €595,913 | €578,990 | -€16,923 | -2.8% |
| Tangible fixed assets | 22/27 | €295,913 | €278,990 | -€16,923 | -5.7% |
| Land and buildings | 22 | €293,827 | €277,040 | -€16,788 | -5.7% |
| Furniture and vehicles | 24 | €2,086 | €1,950 | -€136 | -6.5% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €86,995 | €69,887 | -€17,108 | -19.7% |
| Amounts receivable within one year | 40/41 | €10,580 | €2,507 | -€8,073 | -76.3% |
| Trade receivables | 40 | €4,678 | - | -€4,678 | |
| Other amounts receivable | 41 | €5,902 | €2,507 | -€3,395 | -57.5% |
| Cash at bank and in hand | 54/58 | €72,318 | €63,013 | -€9,305 | -12.9% |
| Deferred charges and accrued income | 490/1 | €4,097 | €4,367 | +€270 | +6.6% |
| Total equity and liabilities | 10/49 | €682,908 | €648,877 | -€34,032 | -5.0% |
| Equity | 10/15 | €601,595 | €596,223 | -€5,372 | -0.9% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €461,595 | €456,223 | -€5,372 | -1.2% |
| Distributable reserves | 133 | €461,595 | €456,223 | -€5,372 | -1.2% |
| Amounts payable | 17/49 | €81,313 | €52,654 | -€28,659 | -35.2% |
| Amounts payable after more than one year | 17 | €55,000 | - | -€55,000 | |
| Financial debts | 170/4 | €55,000 | - | -€55,000 | |
| Amounts payable within one year | 42/48 | €26,313 | €52,654 | +€26,341 | +100.1% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €7,261 | €2,172 | -€5,088 | -70.1% |
| Suppliers | 440/4 | €7,261 | €2,172 | -€5,088 | -70.1% |
| Taxes, remuneration and social security | 45 | €4,053 | €9,785 | +€5,733 | +141.4% |
| Taxes | 450/3 | €4,053 | €9,785 | +€5,733 | +141.4% |
| Other amounts payable | 47/48 | - | €40,696 | +€40,696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,196 | €17,586 | -€610 | -3.4% |
| Other operating charges | 640/8 | €1,947 | €2,675 | +€727 | +37.3% |
| Gross operating margin | 9900 | €115,902 | €86,111 | -€29,792 | -25.7% |
| Operating profit (loss) | 9901 | €95,759 | €65,850 | -€29,909 | -31.2% |
| Financial income | 75/76B | €215 | - | -€215 | |
| Recurring financial income | 75 | €215 | - | -€215 | |
| Financial charges | 65/66B | €3,214 | €2,228 | -€986 | -30.7% |
| Recurring financial charges | 65 | €3,214 | €2,228 | -€986 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €92,760 | €63,621 | -€29,139 | -31.4% |
| Income taxes | 67/77 | €26,610 | €18,993 | -€7,617 | -28.6% |
| Profit (loss) for the period | 9904 | €66,150 | €44,628 | -€21,522 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,150 | €44,628 | -€21,522 | -32.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.