LIEGIMMO: 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.
LIEGIMMO
Largest movements
- Cash -€64,513
down €64,513 (-97.7%), from €66,012 to €1,499
mainly Debts after one year (-€61,078) and Net result for the year (-€31,968)
- Tangible fixed assets -€38,306
down €38,306 (-4.2%), from €919,822 to €881,517
of which Land and buildings: -€35,721
- Receivables within one year -€19,034
down €19,034 (-57.1%), from €33,332 to €14,298
of which Other amounts receivable: -€17,151
- Debts after one year -€61,078
down €61,078 (-9.7%), from €632,568 to €571,491
- Profit (loss) carried forward -€31,968
down €31,968 (-25.3%), from €126,513 to €94,545
- Other debts -€17,777
down €17,777 (-57.3%), from €31,015 to €13,239
- Trade debts -€10,386
down €10,386 (-49.1%), from €21,150 to €10,765
- Gross operating margin -€98,176
down €98,176 (-69.8%), from €140,733 to €42,556
- Staff costs -€27,080
no longer reported in 2025 (was €27,080)
- Financial charges -€10,110
down €10,110 (-37.8%), from €26,718 to €16,608
- Depreciation -€5,353
down €5,353 (-12.3%), from €43,659 to €38,306
- Taxes -€3,135
down €3,135 (-26.1%), from €12,019 to €8,884
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 | €1,022,177 | €899,155 | -€123,022 | -12.0% |
| Fixed assets | 21/28 | €919,822 | €881,517 | -€38,306 | -4.2% |
| Tangible fixed assets | 22/27 | €919,822 | €881,517 | -€38,306 | -4.2% |
| Land and buildings | 22 | €912,782 | €877,061 | -€35,721 | -3.9% |
| Plant, machinery and equipment | 23 | €4,909 | €3,682 | -€1,227 | -25.0% |
| Furniture and vehicles | 24 | €2,131 | €773 | -€1,357 | -63.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €102,355 | €17,639 | -€84,716 | -82.8% |
| Amounts receivable within one year | 40/41 | €33,332 | €14,298 | -€19,034 | -57.1% |
| Trade receivables | 40 | €15,252 | €13,369 | -€1,883 | -12.3% |
| Other amounts receivable | 41 | €18,080 | €929 | -€17,151 | -94.9% |
| Cash at bank and in hand | 54/58 | €66,012 | €1,499 | -€64,513 | -97.7% |
| Deferred charges and accrued income | 490/1 | €3,011 | €1,842 | -€1,170 | -38.8% |
| Total equity and liabilities | 10/49 | €1,022,177 | €899,155 | -€123,022 | -12.0% |
| Equity | 10/15 | €265,955 | €233,987 | -€31,968 | -12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €120,850 | €120,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,850 | €1,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,850 | €1,850 | = | 0.0% |
| Distributable reserves | 133 | €119,000 | €119,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,513 | €94,545 | -€31,968 | -25.3% |
| Amounts payable | 17/49 | €756,222 | €665,168 | -€91,054 | -12.0% |
| Amounts payable after more than one year | 17 | €632,568 | €571,491 | -€61,078 | -9.7% |
| Financial debts | 170/4 | €632,568 | €571,491 | -€61,078 | -9.7% |
| Amounts payable within one year | 42/48 | €120,545 | €89,582 | -€30,963 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €66,139 | €65,579 | -€560 | -0.8% |
| Financial debts | 43 | €32 | €0 | -€32 | -100% |
| Credit institutions | 430/8 | €32 | €0 | -€32 | -100% |
| Trade debts | 44 | €21,150 | €10,765 | -€10,386 | -49.1% |
| Suppliers | 440/4 | €21,150 | €10,765 | -€10,386 | -49.1% |
| Taxes, remuneration and social security | 45 | €2,208 | €0 | -€2,208 | -100% |
| Taxes | 450/3 | €2,208 | €0 | -€2,208 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,015 | €13,239 | -€17,777 | -57.3% |
| Accrued charges and deferred income | 492/3 | €3,108 | €4,095 | +€987 | +31.7% |
| Remuneration, social security and pensions | 62 | €27,080 | - | -€27,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,659 | €38,306 | -€5,353 | -12.3% |
| Other operating charges | 640/8 | €8,583 | €11,137 | +€2,554 | +29.8% |
| Gross operating margin | 9900 | €140,733 | €42,556 | -€98,176 | -69.8% |
| Operating profit (loss) | 9901 | €61,411 | -€6,887 | -€68,297 | |
| Financial income | 75/76B | €575 | €411 | -€165 | -28.6% |
| Recurring financial income | 75 | €575 | €411 | -€165 | -28.6% |
| Financial charges | 65/66B | €26,718 | €16,608 | -€10,110 | -37.8% |
| Recurring financial charges | 65 | €26,718 | €16,608 | -€10,110 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €35,268 | -€23,084 | -€58,351 | |
| Income taxes | 67/77 | €12,019 | €8,884 | -€3,135 | -26.1% |
| Profit (loss) for the period | 9904 | €23,249 | -€31,968 | -€55,217 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,249 | -€31,968 | -€55,217 |
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 20 October 2026 via checked.be.