TABLES LIER: 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.
TABLES LIER
Largest movements
- Tangible fixed assets -€11,313
down €11,313 (-10.3%), from €109,750 to €98,436
of which Land and buildings: -€7,406
- Cash -€1,654
down €1,654 (-31.1%), from €5,315 to €3,661
mainly Debts after one year (-€18,690) and Trade debts (-€11,561)
- Debts after one year -€18,690
down €18,690 (-9.1%), from €205,645 to €186,955
- Trade debts -€11,561
down €11,561 (-60.0%), from €19,258 to €7,697
- Other debts +€11,428
up €11,428 (+79.8%), from €14,319 to €25,747
- Profit (loss) carried forward +€7,668
up €7,668 (+4.9%), from -€155,328 to -€147,660
- Tax, wage and social debts -€1,605
no longer reported in 2025 (was €1,605)
- Gross operating margin +€3,873
up €3,873 (+17.5%), from €22,092 to €25,966
- Financial charges +€893
up €893 (+15.3%), from €5,838 to €6,730
- Other operating charges -€376
down €376 (-58.1%), from €647 to €271
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.
Derived cash bridge
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 | €115,577 | €102,797 | -€12,780 | -11.1% |
| Fixed assets | 21/28 | €109,750 | €98,436 | -€11,313 | -10.3% |
| Tangible fixed assets | 22/27 | €109,750 | €98,436 | -€11,313 | -10.3% |
| Land and buildings | 22 | €93,776 | €86,370 | -€7,406 | -7.9% |
| Plant, machinery and equipment | 23 | €15,974 | €12,066 | -€3,908 | -24.5% |
| Current assets | 29/58 | €5,827 | €4,361 | -€1,466 | -25.2% |
| Amounts receivable within one year | 40/41 | €481 | €629 | +€148 | +30.7% |
| Other amounts receivable | 41 | €481 | €629 | +€148 | +30.7% |
| Cash at bank and in hand | 54/58 | €5,315 | €3,661 | -€1,654 | -31.1% |
| Deferred charges and accrued income | 490/1 | €31 | €71 | +€41 | +131% |
| Total equity and liabilities | 10/49 | €115,577 | €102,797 | -€12,780 | -11.1% |
| Equity | 10/15 | -€134,868 | -€127,200 | +€7,668 | +5.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,328 | -€147,660 | +€7,668 | +4.9% |
| Amounts payable | 17/49 | €250,445 | €229,997 | -€20,448 | -8.2% |
| Amounts payable after more than one year | 17 | €205,645 | €186,955 | -€18,690 | -9.1% |
| Financial debts | 170/4 | €205,645 | €186,955 | -€18,690 | -9.1% |
| Amounts payable within one year | 42/48 | €44,800 | €43,042 | -€1,758 | -3.9% |
| Financial debts | 43 | €9,619 | €9,599 | -€20 | -0.2% |
| Credit institutions | 430/8 | €9,619 | €9,599 | -€20 | -0.2% |
| Trade debts | 44 | €19,258 | €7,697 | -€11,561 | -60.0% |
| Suppliers | 440/4 | €19,258 | €7,697 | -€11,561 | -60.0% |
| Taxes, remuneration and social security | 45 | €1,605 | - | -€1,605 | |
| Taxes | 450/3 | €1,605 | - | -€1,605 | |
| Other amounts payable | 47/48 | €14,319 | €25,747 | +€11,428 | +79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,313 | €11,313 | -€0 | 0.0% |
| Other operating charges | 640/8 | €647 | €271 | -€376 | -58.1% |
| Gross operating margin | 9900 | €22,092 | €25,966 | +€3,873 | +17.5% |
| Operating profit (loss) | 9901 | €10,132 | €14,381 | +€4,250 | +41.9% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €5,838 | €6,730 | +€893 | +15.3% |
| Recurring financial charges | 65 | €5,838 | €6,730 | +€893 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €4,294 | €7,668 | +€3,374 | +78.6% |
| Profit (loss) for the period | 9904 | €4,294 | €7,668 | +€3,374 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,294 | €7,668 | +€3,374 | +78.6% |
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 25 October 2026 via checked.be.