Liroh Consulting: what changed
Liroh Consulting
Largest movements
- Tangible fixed assets +€279,884
new in 2025: €279,884
of which Land and buildings: +€197,773
- Cash +€65,430
up €65,430 (+432%), from €15,163 to €80,594
mainly Debts after one year (+€336,507) and Depreciation (+€27,169)
- Receivables within one year +€46,843
up €46,843 (+7,251%), from €646 to €47,490
of which Other amounts receivable: +€27,076
- Debts after one year +€336,507
new in 2025: €336,507
- Reserves +€22,689
up €22,689, from €0 to €22,689
- Current portion of long-term debt +€17,859
new in 2025: €17,859
- Tax, wage and social debts +€14,242
up €14,242, from €0 to €14,242
- Contributions -€13,600
down €13,600 (-73.1%), from €18,600 to €5,000
- Gross operating margin +€79,597
up €79,597, from -€10,378 to €69,219
- Depreciation +€27,169
up €27,169, from €0 to €27,169
- Taxes +€8,088
up €8,088, from -€19 to €8,069
- Other operating charges +€2,354
up €2,354 (+380%), from €620 to €2,974
- Financial charges +€2,050
up €2,050 (+65.3%), from €3,142 to €5,192
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,021 | €408,673 | +€390,651 | +2,168% |
| Fixed assets | 21/28 | - | €279,884 | +€279,884 | |
| Tangible fixed assets | 22/27 | - | €279,884 | +€279,884 | |
| Land and buildings | 22 | - | €197,773 | +€197,773 | |
| Furniture and vehicles | 24 | - | €46,579 | +€46,579 | |
| Assets under construction and advance payments | 27 | - | €35,532 | +€35,532 | |
| Current assets | 29/58 | €18,021 | €128,789 | +€110,768 | +615% |
| Amounts receivable within one year | 40/41 | €646 | €47,490 | +€46,843 | +7,251% |
| Trade receivables | 40 | - | €19,767 | +€19,767 | |
| Other amounts receivable | 41 | €646 | €27,722 | +€27,076 | +4,191% |
| Cash at bank and in hand | 54/58 | €15,163 | €80,594 | +€65,430 | +432% |
| Deferred charges and accrued income | 490/1 | €2,212 | €705 | -€1,506 | -68.1% |
| Total equity and liabilities | 10/49 | €18,021 | €408,673 | +€390,651 | +2,168% |
| Equity | 10/15 | €14,722 | €27,689 | +€12,967 | +88.1% |
| Contributions | 10/11 | €18,600 | €5,000 | -€13,600 | -73.1% |
| Reserves | 13 | €0 | €22,689 | +€22,689 | |
| Distributable reserves | 133 | €0 | €22,689 | +€22,689 | |
| Profit (loss) carried forward | 14 | -€3,878 | €0 | +€3,878 | |
| Amounts payable | 17/49 | €3,299 | €380,984 | +€377,685 | +11,448% |
| Amounts payable after more than one year | 17 | - | €336,507 | +€336,507 | |
| Financial debts | 170/4 | - | €336,507 | +€336,507 | |
| Amounts payable within one year | 42/48 | €3,299 | €44,477 | +€41,178 | +1,248% |
| Current portion of amounts payable after more than one year | 42 | - | €17,859 | +€17,859 | |
| Trade debts | 44 | €775 | €1,853 | +€1,078 | +139% |
| Suppliers | 440/4 | €775 | €1,853 | +€1,078 | +139% |
| Taxes, remuneration and social security | 45 | €0 | €14,242 | +€14,242 | |
| Taxes | 450/3 | €0 | €14,242 | +€14,242 | |
| Other amounts payable | 47/48 | €2,524 | €10,523 | +€7,999 | +317% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €27,169 | +€27,169 | |
| Other operating charges | 640/8 | €620 | €2,974 | +€2,354 | +380% |
| Gross operating margin | 9900 | -€10,378 | €69,219 | +€79,597 | |
| Operating profit (loss) | 9901 | -€10,998 | €39,076 | +€50,073 | |
| Financial income | 75/76B | €1 | €752 | +€751 | +150,242% |
| Recurring financial income | 75 | €1 | €752 | +€751 | +150,242% |
| Financial charges | 65/66B | €3,142 | €5,192 | +€2,050 | +65.3% |
| Recurring financial charges | 65 | €3,142 | €5,192 | +€2,050 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,139 | €34,636 | +€48,774 | |
| Income taxes | 67/77 | -€19 | €8,069 | +€8,088 | |
| Profit (loss) for the period | 9904 | -€14,119 | €26,567 | +€40,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,119 | €26,567 | +€40,686 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.