Llia: 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.
Llia
Largest movements
- Receivables after one year +€49,000
up €49,000 (+43.8%), from €112,000 to €161,000
- Cash -€22,306
down €22,306 (-15.0%), from €148,230 to €125,924
mainly Contributions, distributions and other (-€121,000) and Receivables after one year (-€49,000)
- Tangible fixed assets -€13,041
down €13,041 (-19.4%), from €67,345 to €54,304
of which Furniture and vehicles: -€16,096
- Other debts +€99,161
up €99,161 (+10270.1%), from €966 to €100,127
- Reserves -€40,111
down €40,111 (-20.5%), from €195,954 to €155,843
- Tax, wage and social debts -€34,741
down €34,741 (-44.4%), from €78,170 to €43,429
- Debts after one year -€14,100
down €14,100 (-32.0%), from €44,053 to €29,953
- Current portion of long-term debt +€5,605
up €5,605 (+41.4%), from €13,546 to €19,151
- Gross operating margin +€5,974
up €5,974 (+4.9%), from €122,593 to €128,567
- Taxes +€2,698
up €2,698 (+9.7%), from €27,832 to €30,530
- Financial income +€1,960
up €1,960 (+47.0%), from €4,168 to €6,128
- Depreciation +€1,391
up €1,391 (+7.6%), from €18,191 to €19,582
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 | €338,264 | €352,675 | +€14,410 | +4.3% |
| Fixed assets | 21/28 | €71,351 | €57,810 | -€13,541 | -19.0% |
| Intangible fixed assets | 21 | €3,755 | €3,255 | -€500 | -13.3% |
| Tangible fixed assets | 22/27 | €67,345 | €54,304 | -€13,041 | -19.4% |
| Plant, machinery and equipment | 23 | €3,196 | €2,434 | -€762 | -23.8% |
| Furniture and vehicles | 24 | €64,149 | €48,053 | -€16,096 | -25.1% |
| Other tangible fixed assets | 26 | - | €3,817 | +€3,817 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €266,914 | €294,865 | +€27,951 | +10.5% |
| Amounts receivable after more than one year | 29 | €112,000 | €161,000 | +€49,000 | +43.8% |
| Other amounts receivable | 291 | €112,000 | €161,000 | +€49,000 | +43.8% |
| Amounts receivable within one year | 40/41 | €0 | €1,072 | +€1,072 | |
| Trade receivables | 40 | €0 | €1,072 | +€1,072 | |
| Cash at bank and in hand | 54/58 | €148,230 | €125,924 | -€22,306 | -15.0% |
| Deferred charges and accrued income | 490/1 | €6,684 | €6,868 | +€184 | +2.8% |
| Total equity and liabilities | 10/49 | €338,264 | €352,675 | +€14,410 | +4.3% |
| Equity | 10/15 | €198,954 | €158,843 | -€40,111 | -20.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €195,954 | €155,843 | -€40,111 | -20.5% |
| Distributable reserves | 133 | €195,954 | €155,843 | -€40,111 | -20.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €139,311 | €193,832 | +€54,521 | +39.1% |
| Amounts payable after more than one year | 17 | €44,053 | €29,953 | -€14,100 | -32.0% |
| Financial debts | 170/4 | €44,053 | €29,953 | -€14,100 | -32.0% |
| Amounts payable within one year | 42/48 | €95,258 | €163,826 | +€68,568 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | €13,546 | €19,151 | +€5,605 | +41.4% |
| Trade debts | 44 | €2,577 | €1,120 | -€1,457 | -56.6% |
| Suppliers | 440/4 | €2,577 | €1,120 | -€1,457 | -56.6% |
| Taxes, remuneration and social security | 45 | €78,170 | €43,429 | -€34,741 | -44.4% |
| Taxes | 450/3 | €78,170 | €43,429 | -€34,741 | -44.4% |
| Other amounts payable | 47/48 | €966 | €100,127 | +€99,161 | +10270.1% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,191 | €19,582 | +€1,391 | +7.6% |
| Other operating charges | 640/8 | €1,172 | €811 | -€361 | -30.8% |
| Gross operating margin | 9900 | €122,593 | €128,567 | +€5,974 | +4.9% |
| Operating profit (loss) | 9901 | €103,229 | €108,174 | +€4,945 | +4.8% |
| Financial income | 75/76B | €4,168 | €6,128 | +€1,960 | +47.0% |
| Recurring financial income | 75 | €4,168 | €6,128 | +€1,960 | +47.0% |
| Financial charges | 65/66B | €2,887 | €2,882 | -€5 | -0.2% |
| Recurring financial charges | 65 | €2,887 | €2,882 | -€5 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €104,509 | €111,420 | +€6,910 | +6.6% |
| Income taxes | 67/77 | €27,832 | €30,530 | +€2,698 | +9.7% |
| Profit (loss) for the period | 9904 | €76,677 | €80,889 | +€4,212 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,677 | €80,889 | +€4,212 | +5.5% |
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 8 October 2026 via checked.be.