LIRIS CONSULT: 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.
LIRIS CONSULT
Largest movements
- Tangible fixed assets -€30,461
down €30,461 (-10.1%), from €301,980 to €271,519
of which Land and buildings: -€20,938
- Current investments +€30,000
up €30,000 (+25.0%), from €119,938 to €149,938
- Financial fixed assets -€10,286
down €10,286 (-100.0%), from €10,286 to €0
- Debts after one year +€22,376
up €22,376 (+60.9%), from €36,726 to €59,102
- Tax, wage and social debts -€16,905
down €16,905 (-70.5%), from €23,981 to €7,076
- Other debts -€13,000
down €13,000 (-38.2%), from €34,000 to €21,000
- Gross operating margin -€24,539
down €24,539 (-22.4%), from €109,697 to €85,158
- Financial charges +€8,142
up €8,142 (+102.5%), from €7,943 to €16,085
of which Non-recurring financial charges: +€10,286
- Taxes -€6,859
down €6,859 (-34.4%), from €19,955 to €13,097
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 | €488,973 | €482,739 | -€6,234 | -1.3% |
| Fixed assets | 21/28 | €312,265 | €271,519 | -€40,746 | -13.0% |
| Tangible fixed assets | 22/27 | €301,980 | €271,519 | -€30,461 | -10.1% |
| Land and buildings | 22 | €278,246 | €257,309 | -€20,938 | -7.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €23,733 | €14,211 | -€9,523 | -40.1% |
| Financial fixed assets | 28 | €10,286 | €0 | -€10,286 | -100.0% |
| Current assets | 29/58 | €176,708 | €211,220 | +€34,512 | +19.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €24,735 | €28,180 | +€3,444 | +13.9% |
| Trade receivables | 40 | €14,735 | €28,180 | +€13,444 | +91.2% |
| Other amounts receivable | 41 | €10,000 | €0 | -€10,000 | -100.0% |
| Current investments | 50/53 | €119,938 | €149,938 | +€30,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €31,718 | €33,102 | +€1,384 | +4.4% |
| Deferred charges and accrued income | 490/1 | €317 | €0 | -€317 | -100.0% |
| Total equity and liabilities | 10/49 | €488,973 | €482,739 | -€6,234 | -1.3% |
| Equity | 10/15 | €389,542 | €391,556 | +€2,014 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €366,337 | €367,837 | +€1,500 | +0.4% |
| Distributable reserves | 133 | €366,337 | €367,837 | +€1,500 | +0.4% |
| Profit (loss) carried forward | 14 | €4,605 | €5,119 | +€514 | +11.2% |
| Amounts payable | 17/49 | €99,431 | €91,183 | -€8,248 | -8.3% |
| Amounts payable after more than one year | 17 | €36,726 | €59,102 | +€22,376 | +60.9% |
| Financial debts | 170/4 | €36,726 | €59,102 | +€22,376 | +60.9% |
| Amounts payable within one year | 42/48 | €59,979 | €29,391 | -€30,588 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €54 | €54 | = | 0.0% |
| Trade debts | 44 | €1,945 | €1,261 | -€683 | -35.1% |
| Suppliers | 440/4 | €1,945 | €1,261 | -€683 | -35.1% |
| Taxes, remuneration and social security | 45 | €23,981 | €7,076 | -€16,905 | -70.5% |
| Taxes | 450/3 | €23,981 | €7,076 | -€16,905 | -70.5% |
| Other amounts payable | 47/48 | €34,000 | €21,000 | -€13,000 | -38.2% |
| Accrued charges and deferred income | 492/3 | €2,726 | €2,691 | -€35 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,160 | €30,461 | -€699 | -2.2% |
| Other operating charges | 640/8 | €3,238 | €3,513 | +€275 | +8.5% |
| Gross operating margin | 9900 | €109,697 | €85,158 | -€24,539 | -22.4% |
| Operating profit (loss) | 9901 | €75,299 | €51,184 | -€24,115 | -32.0% |
| Financial income | 75/76B | €397 | €1,012 | +€614 | +154.7% |
| Recurring financial income | 75 | €397 | €1,012 | +€614 | +154.7% |
| Financial charges | 65/66B | €7,943 | €16,085 | +€8,142 | +102.5% |
| Recurring financial charges | 65 | €7,943 | €5,800 | -€2,144 | -27.0% |
| Non-recurring financial charges | 66B | - | €10,286 | +€10,286 | |
| Profit (loss) for the period before taxes | 9903 | €67,753 | €36,110 | -€31,643 | -46.7% |
| Income taxes | 67/77 | €19,955 | €13,097 | -€6,859 | -34.4% |
| Profit (loss) for the period | 9904 | €47,797 | €23,014 | -€24,784 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,797 | €23,014 | -€24,784 | -51.9% |
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 7 October 2026 via checked.be.