LIYANNE: 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.
LIYANNE
Largest movements
- Cash +€19,332
up €19,332 (+38.5%), from €50,258 to €69,590
mainly Net result for the year (+€14,895) and Receivables within one year (+€6,379)
- Receivables within one year -€6,379
down €6,379 (-71.3%), from €8,950 to €2,570
of which Trade receivables: -€8,400
- Profit (loss) carried forward +€14,895
up €14,895 (+27.5%), from €54,182 to €69,077
- Other debts -€1,296
down €1,296 (-74.1%), from €1,748 to €452
- Gross operating margin -€15,300
down €15,300 (-44.9%), from €34,060 to €18,759
- Taxes -€3,082
down €3,082 (-45.1%), from €6,834 to €3,753
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 | €59,437 | €72,379 | +€12,943 | +21.8% |
| Current assets | 29/58 | €59,437 | €72,379 | +€12,943 | +21.8% |
| Amounts receivable within one year | 40/41 | €8,950 | €2,570 | -€6,379 | -71.3% |
| Trade receivables | 40 | €8,400 | - | -€8,400 | |
| Other amounts receivable | 41 | €550 | €2,570 | +€2,021 | +367.7% |
| Cash at bank and in hand | 54/58 | €50,258 | €69,590 | +€19,332 | +38.5% |
| Deferred charges and accrued income | 490/1 | €229 | €219 | -€10 | -4.3% |
| Total equity and liabilities | 10/49 | €59,437 | €72,379 | +€12,943 | +21.8% |
| Equity | 10/15 | €56,182 | €71,077 | +€14,895 | +26.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,182 | €69,077 | +€14,895 | +27.5% |
| Amounts payable | 17/49 | €3,255 | €1,303 | -€1,952 | -60.0% |
| Amounts payable within one year | 42/48 | €2,805 | €1,303 | -€1,502 | -53.6% |
| Trade debts | 44 | €223 | €16 | -€207 | -92.7% |
| Suppliers | 440/4 | €223 | €16 | -€207 | -92.7% |
| Taxes, remuneration and social security | 45 | €834 | €834 | = | 0.0% |
| Taxes | 450/3 | €834 | €834 | = | 0.0% |
| Other amounts payable | 47/48 | €1,748 | €452 | -€1,296 | -74.1% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Other operating charges | 640/8 | - | €59 | +€59 | |
| Gross operating margin | 9900 | €34,060 | €18,759 | -€15,300 | -44.9% |
| Operating profit (loss) | 9901 | €34,060 | €18,701 | -€15,359 | -45.1% |
| Financial charges | 65/66B | €44 | €53 | +€9 | +21.7% |
| Recurring financial charges | 65 | €44 | €53 | +€9 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €34,016 | €18,648 | -€15,369 | -45.2% |
| Income taxes | 67/77 | €6,834 | €3,753 | -€3,082 | -45.1% |
| Profit (loss) for the period | 9904 | €27,182 | €14,895 | -€12,287 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,182 | €14,895 | -€12,287 | -45.2% |
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.