LIYA: 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.
LIYA
Largest movements
- Cash +€18,292
up €18,292 (+245.7%), from €7,444 to €25,736
mainly Depreciation (+€9,244) and Receivables within one year (+€8,208)
- Receivables within one year -€8,208
down €8,208 (-52.5%), from €15,647 to €7,439
of which Other amounts receivable: -€5,959
- Tangible fixed assets -€7,262
down €7,262 (-46.5%), from €15,621 to €8,359
of which Furniture and vehicles: -€6,915
- Profit (loss) carried forward +€4,159
up €4,159 (+20.3%), from €20,514 to €24,673
- Trade debts -€2,486
down €2,486 (-43.0%), from €5,784 to €3,297
- Tax, wage and social debts +€1,150
up €1,150 (+19.1%), from €6,015 to €7,164
of which Remuneration and social security: +€1,619
- Staff costs +€9,266
new in 2025: €9,266
- Gross operating margin +€5,623
up €5,623 (+25.8%), from €21,809 to €27,432
- Depreciation +€1,486
up €1,486 (+19.2%), from €7,758 to €9,244
- Taxes -€1,480
down €1,480 (-42.1%), from €3,513 to €2,032
- Other operating charges +€1,067
up €1,067 (+97.2%), from €1,098 to €2,165
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 | €38,712 | €41,535 | +€2,822 | +7.3% |
| Fixed assets | 21/28 | €15,621 | €8,359 | -€7,262 | -46.5% |
| Tangible fixed assets | 22/27 | €15,621 | €8,359 | -€7,262 | -46.5% |
| Plant, machinery and equipment | 23 | €451 | €104 | -€346 | -76.8% |
| Furniture and vehicles | 24 | €15,170 | €8,255 | -€6,915 | -45.6% |
| Current assets | 29/58 | €23,091 | €33,175 | +€10,084 | +43.7% |
| Amounts receivable within one year | 40/41 | €15,647 | €7,439 | -€8,208 | -52.5% |
| Trade receivables | 40 | €7,606 | €5,358 | -€2,248 | -29.6% |
| Other amounts receivable | 41 | €8,041 | €2,082 | -€5,959 | -74.1% |
| Cash at bank and in hand | 54/58 | €7,444 | €25,736 | +€18,292 | +245.7% |
| Total equity and liabilities | 10/49 | €38,712 | €41,535 | +€2,822 | +7.3% |
| Equity | 10/15 | €26,914 | €31,073 | +€4,159 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,514 | €24,673 | +€4,159 | +20.3% |
| Amounts payable | 17/49 | €11,799 | €10,462 | -€1,337 | -11.3% |
| Amounts payable within one year | 42/48 | €11,799 | €10,462 | -€1,337 | -11.3% |
| Trade debts | 44 | €5,784 | €3,297 | -€2,486 | -43.0% |
| Suppliers | 440/4 | €5,784 | €3,297 | -€2,486 | -43.0% |
| Taxes, remuneration and social security | 45 | €6,015 | €7,164 | +€1,150 | +19.1% |
| Taxes | 450/3 | €6,015 | €5,545 | -€470 | -7.8% |
| Remuneration and social security | 454/9 | - | €1,619 | +€1,619 | |
| Remuneration, social security and pensions | 62 | - | €9,266 | +€9,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,758 | €9,244 | +€1,486 | +19.2% |
| Other operating charges | 640/8 | €1,098 | €2,165 | +€1,067 | +97.2% |
| Gross operating margin | 9900 | €21,809 | €27,432 | +€5,623 | +25.8% |
| Operating profit (loss) | 9901 | €12,953 | €6,757 | -€6,196 | -47.8% |
| Financial income | 75/76B | €1 | €90 | +€89 | +12908.7% |
| Recurring financial income | 75 | €1 | €90 | +€89 | +12908.7% |
| Financial charges | 65/66B | €190 | €655 | +€465 | +244.8% |
| Recurring financial charges | 65 | €190 | €655 | +€465 | +244.8% |
| Profit (loss) for the period before taxes | 9903 | €12,764 | €6,191 | -€6,572 | -51.5% |
| Income taxes | 67/77 | €3,513 | €2,032 | -€1,480 | -42.1% |
| Profit (loss) for the period | 9904 | €9,251 | €4,159 | -€5,092 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,251 | €4,159 | -€5,092 | -55.0% |
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 10 October 2026 via checked.be.