LIYA Vision: 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 Vision
Largest movements
- Tangible fixed assets +€22,547
new in 2025: €22,547
- Receivables within one year -€15,933
down €15,933 (-74.2%), from €21,481 to €5,547
of which Trade receivables: -€19,058
- Cash -€4,311
down €4,311 (-91.9%), from €4,693 to €382
mainly Investment in fixed assets (net) (-€25,773) and Trade debts (-€9,165)
- Deferred charges and accrued income +€359
new in 2025: €359
- Debts after one year +€13,446
new in 2025: €13,446
- Trade debts -€9,165
down €9,165 (-96.3%), from €9,514 to €349
- Tax, wage and social debts -€6,829
down €6,829 (-75.0%), from €9,105 to €2,276
- Current portion of long-term debt +€5,253
new in 2025: €5,253
- Reserves -€1,211
down €1,211 (-17.2%), from €7,032 to €5,821
- Gross operating margin -€6,147
down €6,147 (-63.9%), from €9,628 to €3,480
- Depreciation +€3,226
new in 2025: €3,226
- Taxes -€2,081
down €2,081 (-95.5%), from €2,179 to €97
- Financial charges +€646
up €646 (+2195.7%), from €29 to €676
- Other operating charges +€305
up €305 (+78.8%), from €387 to €692
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 | €26,173 | €28,836 | +€2,663 | +10.2% |
| Fixed assets | 21/28 | - | €22,547 | +€22,547 | |
| Tangible fixed assets | 22/27 | - | €22,547 | +€22,547 | |
| Furniture and vehicles | 24 | - | €22,547 | +€22,547 | |
| Current assets | 29/58 | €26,173 | €6,288 | -€19,885 | -76.0% |
| Amounts receivable within one year | 40/41 | €21,481 | €5,547 | -€15,933 | -74.2% |
| Trade receivables | 40 | €21,478 | €2,420 | -€19,058 | -88.7% |
| Other amounts receivable | 41 | €3 | €3,127 | +€3,124 | +101759.6% |
| Cash at bank and in hand | 54/58 | €4,693 | €382 | -€4,311 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €359 | +€359 | |
| Total equity and liabilities | 10/49 | €26,173 | €28,836 | +€2,663 | +10.2% |
| Equity | 10/15 | €7,132 | €5,921 | -€1,211 | -17.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €7,032 | €5,821 | -€1,211 | -17.2% |
| Distributable reserves | 133 | €7,032 | €5,821 | -€1,211 | -17.2% |
| Amounts payable | 17/49 | €19,041 | €22,914 | +€3,874 | +20.3% |
| Amounts payable after more than one year | 17 | - | €13,446 | +€13,446 | |
| Financial debts | 170/4 | - | €13,446 | +€13,446 | |
| Amounts payable within one year | 42/48 | €19,041 | €9,464 | -€9,577 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,253 | +€5,253 | |
| Trade debts | 44 | €9,514 | €349 | -€9,165 | -96.3% |
| Suppliers | 440/4 | €9,514 | €349 | -€9,165 | -96.3% |
| Taxes, remuneration and social security | 45 | €9,105 | €2,276 | -€6,829 | -75.0% |
| Taxes | 450/3 | €9,105 | €2,276 | -€6,829 | -75.0% |
| Other amounts payable | 47/48 | €422 | €1,585 | +€1,163 | +275.5% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,226 | +€3,226 | |
| Other operating charges | 640/8 | €387 | €692 | +€305 | +78.8% |
| Gross operating margin | 9900 | €9,628 | €3,480 | -€6,147 | -63.9% |
| Operating profit (loss) | 9901 | €9,240 | -€438 | -€9,678 | |
| Financial charges | 65/66B | €29 | €676 | +€646 | +2195.7% |
| Recurring financial charges | 65 | €29 | €676 | +€646 | +2195.7% |
| Profit (loss) for the period before taxes | 9903 | €9,211 | -€1,114 | -€10,325 | |
| Income taxes | 67/77 | €2,179 | €97 | -€2,081 | -95.5% |
| Profit (loss) for the period | 9904 | €7,032 | -€1,211 | -€8,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,032 | -€1,211 | -€8,244 |
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.