LIRY TOM: 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.
LIRY TOM
Largest movements
- Tangible fixed assets -€6,284
down €6,284 (-2.9%), from €217,848 to €211,564
of which Furniture and vehicles: -€3,833
- Cash -€4,562
down €4,562 (-43.1%), from €10,582 to €6,019
mainly Net result for the year (-€34,593) and Investment in fixed assets (net) (-€10,465)
- Reserves -€34,593
down €34,593 (-21.3%), from €162,591 to €127,998
of which Distributable reserves: -€34,593
- Other debts +€23,875
up €23,875 (+50.2%), from €47,516 to €71,391
- Provisions +€29,241
no longer reported in 2025 (was -€29,241)
- Gross operating margin +€1,895
up €1,895 (+10.8%), from -€17,587 to -€15,691
- Depreciation +€1,306
up €1,306 (+8.5%), from €15,442 to €16,748
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 | €231,457 | €220,745 | -€10,712 | -4.6% |
| Fixed assets | 21/28 | €218,098 | €211,814 | -€6,284 | -2.9% |
| Tangible fixed assets | 22/27 | €217,848 | €211,564 | -€6,284 | -2.9% |
| Land and buildings | 22 | €211,622 | €209,171 | -€2,451 | -1.2% |
| Furniture and vehicles | 24 | €6,226 | €2,393 | -€3,833 | -61.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €13,359 | €8,930 | -€4,429 | -33.2% |
| Amounts receivable within one year | 40/41 | €497 | €583 | +€86 | +17.3% |
| Other amounts receivable | 41 | €497 | €583 | +€86 | +17.3% |
| Cash at bank and in hand | 54/58 | €10,582 | €6,019 | -€4,562 | -43.1% |
| Deferred charges and accrued income | 490/1 | €2,280 | €2,328 | +€48 | +2.1% |
| Total equity and liabilities | 10/49 | €231,457 | €220,745 | -€10,712 | -4.6% |
| Equity | 10/15 | €181,191 | €146,598 | -€34,593 | -19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,591 | €127,998 | -€34,593 | -21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €160,731 | €126,138 | -€34,593 | -21.5% |
| Amounts payable | 17/49 | €50,266 | €74,146 | +€23,881 | +47.5% |
| Amounts payable within one year | 42/48 | €50,266 | €74,146 | +€23,881 | +47.5% |
| Trade debts | 44 | €2,589 | €2,503 | -€87 | -3.3% |
| Suppliers | 440/4 | €2,589 | €2,503 | -€87 | -3.3% |
| Taxes, remuneration and social security | 45 | €161 | €253 | +€92 | +57.1% |
| Taxes | 450/3 | €161 | €253 | +€92 | +57.1% |
| Other amounts payable | 47/48 | €47,516 | €71,391 | +€23,875 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,442 | €16,748 | +€1,306 | +8.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€29,241 | - | +€29,241 | |
| Other operating charges | 640/8 | €1,987 | €1,928 | -€59 | -3.0% |
| Gross operating margin | 9900 | -€17,587 | -€15,691 | +€1,895 | +10.8% |
| Operating profit (loss) | 9901 | -€5,774 | -€34,368 | -€28,594 | -495.2% |
| Financial income | 75/76B | €84 | €54 | -€30 | -36.1% |
| Recurring financial income | 75 | €84 | €54 | -€30 | -36.1% |
| Financial charges | 65/66B | €133 | €139 | +€6 | +4.8% |
| Recurring financial charges | 65 | €133 | €139 | +€6 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,823 | -€34,453 | -€28,630 | -491.7% |
| Income taxes | 67/77 | €152 | €140 | -€12 | -7.9% |
| Profit (loss) for the period | 9904 | -€5,975 | -€34,593 | -€28,618 | -479.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,975 | -€34,593 | -€28,618 | -479.0% |
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.