Liroo: 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.
Liroo
Largest movements
- Financial fixed assets -€425,000
no longer reported in 2025 (was €425,000)
- Receivables within one year +€21,451
up €21,451 (+78.7%), from €27,271 to €48,722
- Tangible fixed assets -€19,258
down €19,258 (-37.6%), from €51,197 to €31,939
- Reserves -€531,000
down €531,000 (-99.7%), from €532,500 to €1,500
- Other debts +€129,895
up €129,895 (+4464.1%), from €2,910 to €132,805
- Tax, wage and social debts -€10,425
down €10,425 (-23.9%), from €43,661 to €33,237
- Other operating charges +€5,964
up €5,964 (+313.8%), from €1,901 to €7,865
- Taxes -€4,565
down €4,565 (-10.3%), from €44,502 to €39,936
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 | €675,086 | €258,172 | -€416,914 | -61.8% |
| Fixed assets | 21/28 | €476,197 | €31,939 | -€444,258 | -93.3% |
| Tangible fixed assets | 22/27 | €51,197 | €31,939 | -€19,258 | -37.6% |
| Furniture and vehicles | 24 | €51,197 | €31,939 | -€19,258 | -37.6% |
| Financial fixed assets | 28 | €425,000 | - | -€425,000 | |
| Current assets | 29/58 | €198,889 | €226,234 | +€27,345 | +13.7% |
| Amounts receivable within one year | 40/41 | €27,271 | €48,722 | +€21,451 | +78.7% |
| Trade receivables | 40 | €27,271 | €48,722 | +€21,451 | +78.7% |
| Cash at bank and in hand | 54/58 | €163,908 | €169,993 | +€6,085 | +3.7% |
| Deferred charges and accrued income | 490/1 | €7,709 | €7,518 | -€191 | -2.5% |
| Total equity and liabilities | 10/49 | €675,086 | €258,172 | -€416,914 | -61.8% |
| Equity | 10/15 | €607,065 | €76,011 | -€531,054 | -87.5% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €532,500 | €1,500 | -€531,000 | -99.7% |
| Distributable reserves | 133 | €532,500 | €1,500 | -€531,000 | -99.7% |
| Profit (loss) carried forward | 14 | €165 | €111 | -€54 | -32.8% |
| Amounts payable | 17/49 | €68,021 | €182,161 | +€114,141 | +167.8% |
| Amounts payable after more than one year | 17 | €11,682 | €5,413 | -€6,269 | -53.7% |
| Financial debts | 170/4 | €11,682 | €5,413 | -€6,269 | -53.7% |
| Amounts payable within one year | 42/48 | €56,338 | €176,748 | +€120,410 | +213.7% |
| Current portion of amounts payable after more than one year | 42 | €6,030 | €6,269 | +€239 | +4.0% |
| Trade debts | 44 | €3,737 | €4,437 | +€700 | +18.7% |
| Suppliers | 440/4 | €3,737 | €4,437 | +€700 | +18.7% |
| Taxes, remuneration and social security | 45 | €43,661 | €33,237 | -€10,425 | -23.9% |
| Taxes | 450/3 | €43,661 | €33,237 | -€10,425 | -23.9% |
| Other amounts payable | 47/48 | €2,910 | €132,805 | +€129,895 | +4464.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,562 | €15,160 | -€403 | -2.6% |
| Other operating charges | 640/8 | €1,901 | €7,865 | +€5,964 | +313.8% |
| Gross operating margin | 9900 | €188,603 | €188,703 | +€100 | +0.1% |
| Operating profit (loss) | 9901 | €171,139 | €165,678 | -€5,461 | -3.2% |
| Financial income | 75/76B | €8,479 | €9,979 | +€1,500 | +17.7% |
| Recurring financial income | 75 | €8,479 | €9,979 | +€1,500 | +17.7% |
| Financial charges | 65/66B | €1,237 | €895 | -€342 | -27.6% |
| Recurring financial charges | 65 | €1,237 | €895 | -€342 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €178,382 | €174,762 | -€3,619 | -2.0% |
| Income taxes | 67/77 | €44,502 | €39,936 | -€4,565 | -10.3% |
| Profit (loss) for the period | 9904 | €133,880 | €134,826 | +€946 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €133,880 | €134,826 | +€946 | +0.7% |
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 9 October 2026 via checked.be.