Liya: 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.
Liya
Largest movements
- Receivables within one year -€8,352
down €8,352 (-51.2%), from €16,313 to €7,960
of which Trade receivables: -€9,411
- Cash -€6,432
down €6,432 (-99.0%), from €6,498 to €67
mainly Trade debts (-€10,835) and Other debts (-€10,284)
- Trade debts -€10,835
down €10,835 (-46.8%), from €23,137 to €12,302
- Other debts -€10,284
down €10,284 (-3.4%), from €304,248 to €293,964
- Profit (loss) carried forward +€4,481
up €4,481 (+1.3%), from -€349,342 to -€344,861
- Tax, wage and social debts +€1,699
up €1,699 (+634.9%), from €268 to €1,966
of which Taxes: +€1,699
- Gross operating margin +€120,424
up €120,424, from -€114,801 to €5,623
- Staff costs -€27,816
down €27,816 (-100.0%), from €27,816 to €0
- Financial charges -€18,338
down €18,338 (-95.4%), from €19,223 to €885
- Other operating charges -€3,710
down €3,710 (-89.9%), from €4,128 to €417
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 | €33,311 | €18,527 | -€14,784 | -44.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €33,311 | €18,527 | -€14,784 | -44.4% |
| Stocks and contracts in progress | 3 | €10,500 | €10,500 | = | 0.0% |
| Stocks | 30/36 | €10,500 | €10,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,313 | €7,960 | -€8,352 | -51.2% |
| Trade receivables | 40 | €9,411 | €0 | -€9,411 | -100.0% |
| Other amounts receivable | 41 | €6,902 | €7,960 | +€1,058 | +15.3% |
| Cash at bank and in hand | 54/58 | €6,498 | €67 | -€6,432 | -99.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €33,311 | €18,527 | -€14,784 | -44.4% |
| Equity | 10/15 | -€294,342 | -€289,861 | +€4,481 | +1.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€349,342 | -€344,861 | +€4,481 | +1.3% |
| Amounts payable | 17/49 | €327,653 | €308,388 | -€19,265 | -5.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €327,653 | €308,388 | -€19,265 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €23,137 | €12,302 | -€10,835 | -46.8% |
| Suppliers | 440/4 | €23,137 | €12,302 | -€10,835 | -46.8% |
| Advances received on contracts in progress | 46 | €0 | €155 | +€155 | |
| Taxes, remuneration and social security | 45 | €268 | €1,966 | +€1,699 | +634.9% |
| Taxes | 450/3 | €268 | €1,966 | +€1,699 | +634.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €304,248 | €293,964 | -€10,284 | -3.4% |
| Non-recurring operating income | 76A | €24,636 | €0 | -€24,636 | -100.0% |
| Remuneration, social security and pensions | 62 | €27,816 | €0 | -€27,816 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €4,128 | €417 | -€3,710 | -89.9% |
| Non-recurring operating charges | 66A | €2,787 | €0 | -€2,787 | -100.0% |
| Gross operating margin | 9900 | -€114,801 | €5,623 | +€120,424 | |
| Operating profit (loss) | 9901 | -€149,531 | €5,206 | +€154,737 | |
| Financial income | 75/76B | €686 | €160 | -€526 | -76.7% |
| Recurring financial income | 75 | €686 | €160 | -€526 | -76.7% |
| Financial charges | 65/66B | €19,223 | €885 | -€18,338 | -95.4% |
| Recurring financial charges | 65 | €19,223 | €885 | -€18,338 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | -€168,068 | €4,481 | +€172,549 | |
| Income taxes | 67/77 | €140 | €0 | -€140 | -100.0% |
| Profit (loss) for the period | 9904 | -€168,208 | €4,481 | +€172,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€168,208 | €4,481 | +€172,689 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.