LIYA 21: 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 21
Largest movements
- Cash -€2,218
down €2,218 (-95.9%), from €2,312 to €94
mainly Net result for the year (-€6,783)
- Profit (loss) carried forward -€6,783
down €6,783, from €1,496 to -€5,286
- Tax, wage and social debts +€2,978
up €2,978 (+343%), from €868 to €3,845
of which Taxes: +€1,778
- Trade debts +€1,127
new in 2024: €1,127
- Accrued charges and deferred income +€460
new in 2024: €460
- Gross operating margin -€6,641
down €6,641, from €1,870 to -€4,770
- Other operating charges +€957
new in 2024: €957
- Staff costs +€897
new in 2024: €897
- Taxes -€374
no longer reported in 2024 (was €374)
- Financial charges +€158
new in 2024: €158
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,364 | €146 | -€2,218 | -93.8% |
| Current assets | 29/58 | €2,364 | €146 | -€2,218 | -93.8% |
| Amounts receivable within one year | 40/41 | €52 | €52 | = | 0.0% |
| Other amounts receivable | 41 | €52 | €52 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,312 | €94 | -€2,218 | -95.9% |
| Total equity and liabilities | 10/49 | €2,364 | €146 | -€2,218 | -93.8% |
| Equity | 10/15 | €1,496 | -€5,286 | -€6,783 | |
| Profit (loss) carried forward | 14 | €1,496 | -€5,286 | -€6,783 | |
| Amounts payable | 17/49 | €868 | €5,432 | +€4,565 | +526% |
| Amounts payable within one year | 42/48 | €868 | €4,973 | +€4,105 | +473% |
| Trade debts | 44 | - | €1,127 | +€1,127 | |
| Suppliers | 440/4 | - | €1,127 | +€1,127 | |
| Taxes, remuneration and social security | 45 | €868 | €3,845 | +€2,978 | +343% |
| Taxes | 450/3 | €868 | €2,645 | +€1,778 | +205% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Remuneration, social security and pensions | 62 | - | €897 | +€897 | |
| Other operating charges | 640/8 | - | €957 | +€957 | |
| Gross operating margin | 9900 | €1,870 | -€4,770 | -€6,641 | |
| Operating profit (loss) | 9901 | €1,870 | -€6,625 | -€8,495 | |
| Financial charges | 65/66B | - | €158 | +€158 | |
| Recurring financial charges | 65 | - | €158 | +€158 | |
| Profit (loss) for the period before taxes | 9903 | €1,870 | -€6,783 | -€8,653 | |
| Income taxes | 67/77 | €374 | - | -€374 | |
| Profit (loss) for the period | 9904 | €1,496 | -€6,783 | -€8,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,496 | -€6,783 | -€8,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.