TRAITEUR LIEVYNS: 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.
TRAITEUR LIEVYNS
Largest movements
- Tangible fixed assets -€47,250
down €47,250 (-5.4%), from €869,191 to €821,941
of which Land and buildings: -€38,088
- Cash +€15,859
up €15,859 (+14.4%), from €110,176 to €126,034
mainly Net result for the year (+€61,667) and Depreciation (+€56,431)
- Debts after one year -€84,891
down €84,891 (-15.7%), from €541,676 to €456,785
of which Financial debts: -€49,891
- Other debts +€48,191
up €48,191 (+190%), from €25,305 to €73,496
- Profit (loss) carried forward +€14,667
up €14,667 (+10.5%), from €139,882 to €154,549
- Gross operating margin +€18,050
up €18,050 (+10.6%), from €170,280 to €188,330
- Taxes +€4,341
up €4,341 (+24.4%), from €17,769 to €22,110
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 | €1,011,355 | €983,351 | -€28,004 | -2.8% |
| Fixed assets | 21/28 | €869,510 | €822,260 | -€47,250 | -5.4% |
| Tangible fixed assets | 22/27 | €869,191 | €821,941 | -€47,250 | -5.4% |
| Land and buildings | 22 | €793,608 | €755,520 | -€38,088 | -4.8% |
| Plant, machinery and equipment | 23 | €70,128 | €62,654 | -€7,474 | -10.7% |
| Furniture and vehicles | 24 | €5,455 | €3,766 | -€1,689 | -31.0% |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €141,845 | €161,091 | +€19,247 | +13.6% |
| Stocks and contracts in progress | 3 | €8,998 | €7,039 | -€1,959 | -21.8% |
| Stocks | 30/36 | €8,998 | €7,039 | -€1,959 | -21.8% |
| Amounts receivable within one year | 40/41 | €15,354 | €21,289 | +€5,935 | +38.7% |
| Trade receivables | 40 | €8,434 | €17,603 | +€9,169 | +109% |
| Other amounts receivable | 41 | €6,920 | €3,686 | -€3,234 | -46.7% |
| Cash at bank and in hand | 54/58 | €110,176 | €126,034 | +€15,859 | +14.4% |
| Deferred charges and accrued income | 490/1 | €7,317 | €6,729 | -€588 | -8.0% |
| Total equity and liabilities | 10/49 | €1,011,355 | €983,351 | -€28,004 | -2.8% |
| Equity | 10/15 | €319,882 | €334,549 | +€14,667 | +4.6% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,882 | €154,549 | +€14,667 | +10.5% |
| Amounts payable | 17/49 | €691,473 | €648,803 | -€42,670 | -6.2% |
| Amounts payable after more than one year | 17 | €541,676 | €456,785 | -€84,891 | -15.7% |
| Financial debts | 170/4 | €466,676 | €416,785 | -€49,891 | -10.7% |
| Other amounts payable | 178/9 | €75,000 | €40,000 | -€35,000 | -46.7% |
| Amounts payable within one year | 42/48 | €148,482 | €190,078 | +€41,596 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €95,076 | €92,671 | -€2,405 | -2.5% |
| Trade debts | 44 | €7,371 | €5,656 | -€1,715 | -23.3% |
| Suppliers | 440/4 | €7,371 | €5,656 | -€1,715 | -23.3% |
| Taxes, remuneration and social security | 45 | €20,730 | €18,254 | -€2,476 | -11.9% |
| Taxes | 450/3 | €19,838 | €17,199 | -€2,639 | -13.3% |
| Remuneration and social security | 454/9 | €892 | €1,056 | +€164 | +18.4% |
| Other amounts payable | 47/48 | €25,305 | €73,496 | +€48,191 | +190% |
| Accrued charges and deferred income | 492/3 | €1,316 | €1,940 | +€624 | +47.5% |
| Remuneration, social security and pensions | 62 | €30,496 | €29,232 | -€1,264 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,472 | €56,431 | -€1,041 | -1.8% |
| Other operating charges | 640/8 | €6,396 | €7,741 | +€1,345 | +21.0% |
| Gross operating margin | 9900 | €170,280 | €188,330 | +€18,050 | +10.6% |
| Operating profit (loss) | 9901 | €75,917 | €94,926 | +€19,010 | +25.0% |
| Financial income | 75/76B | €153 | €265 | +€113 | +73.8% |
| Recurring financial income | 75 | €153 | €265 | +€113 | +73.8% |
| Financial charges | 65/66B | €11,444 | €11,415 | -€30 | -0.3% |
| Recurring financial charges | 65 | €11,444 | €11,415 | -€30 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €64,625 | €83,777 | +€19,152 | +29.6% |
| Income taxes | 67/77 | €17,769 | €22,110 | +€4,341 | +24.4% |
| Profit (loss) for the period | 9904 | €46,855 | €61,667 | +€14,811 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,855 | €61,667 | +€14,811 | +31.6% |
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 31 October 2026 via checked.be.