LiDeBe: what changed
LiDeBe
Largest movements
- Receivables within one year +€14,363
up €14,363 (+46.1%), from €31,133 to €45,496
of which Other amounts receivable: +€13,944
- Current investments +€11,772
up €11,772 (+600%), from €1,962 to €13,734
- Tangible fixed assets -€5,711
down €5,711 (-32.1%), from €17,768 to €12,057
of which Furniture and vehicles: -€3,094
- Reserves +€16,238
up €16,238 (+52.2%), from €31,111 to €47,348
- Trade debts +€1,892
up €1,892 (+66.4%), from €2,850 to €4,742
- Short-term financial debts +€1,607
up €1,607 (+21.9%), from €7,350 to €8,957
- Tax, wage and social debts +€1,069
up €1,069 (+15.1%), from €7,058 to €8,127
of which Taxes: +€1,259
- Gross operating margin +€6,450
up €6,450 (+25.7%), from €25,114 to €31,564
- Other operating charges -€3,307
down €3,307 (-87.6%), from €3,775 to €468
- Taxes +€2,247
up €2,247 (+42.8%), from €5,249 to €7,496
- Depreciation -€809
down €809 (-11.3%), from €7,176 to €6,367
- Financial charges +€508
up €508 (+58.9%), from €863 to €1,371
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,225 | €83,030 | +€20,806 | +33.4% |
| Fixed assets | 21/28 | €17,768 | €12,057 | -€5,711 | -32.1% |
| Tangible fixed assets | 22/27 | €17,768 | €12,057 | -€5,711 | -32.1% |
| Plant, machinery and equipment | 23 | €988 | €1,371 | +€384 | +38.8% |
| Furniture and vehicles | 24 | €4,969 | €1,875 | -€3,094 | -62.3% |
| Other tangible fixed assets | 26 | €11,812 | €8,811 | -€3,000 | -25.4% |
| Current assets | 29/58 | €44,457 | €70,973 | +€26,517 | +59.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,133 | €45,496 | +€14,363 | +46.1% |
| Trade receivables | 40 | €9,438 | €9,857 | +€419 | +4.4% |
| Other amounts receivable | 41 | €21,695 | €35,639 | +€13,944 | +64.3% |
| Current investments | 50/53 | €1,962 | €13,734 | +€11,772 | +600% |
| Cash at bank and in hand | 54/58 | €997 | €1,378 | +€381 | +38.2% |
| Deferred charges and accrued income | 490/1 | €365 | €365 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,225 | €83,030 | +€20,806 | +33.4% |
| Equity | 10/15 | €43,634 | €59,871 | +€16,238 | +37.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,111 | €47,348 | +€16,238 | +52.2% |
| Distributable reserves | 133 | €31,111 | €47,348 | +€16,238 | +52.2% |
| Profit (loss) carried forward | 14 | €123 | €123 | = | 0.0% |
| Amounts payable | 17/49 | €18,591 | €23,159 | +€4,568 | +24.6% |
| Amounts payable within one year | 42/48 | €18,591 | €23,159 | +€4,568 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €1,333 | €1,333 | = | 0.0% |
| Financial debts | 43 | €7,350 | €8,957 | +€1,607 | +21.9% |
| Credit institutions | 430/8 | €7,350 | €8,957 | +€1,607 | +21.9% |
| Trade debts | 44 | €2,850 | €4,742 | +€1,892 | +66.4% |
| Suppliers | 440/4 | €2,850 | €4,742 | +€1,892 | +66.4% |
| Taxes, remuneration and social security | 45 | €7,058 | €8,127 | +€1,069 | +15.1% |
| Taxes | 450/3 | €6,863 | €8,122 | +€1,259 | +18.3% |
| Remuneration and social security | 454/9 | €195 | €5 | -€190 | -97.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,176 | €6,367 | -€809 | -11.3% |
| Other operating charges | 640/8 | €3,775 | €468 | -€3,307 | -87.6% |
| Non-recurring operating charges | 66A | - | €128 | +€128 | |
| Gross operating margin | 9900 | €25,114 | €31,564 | +€6,450 | +25.7% |
| Operating profit (loss) | 9901 | €14,162 | €24,600 | +€10,438 | +73.7% |
| Financial income | 75/76B | €200 | €504 | +€304 | +152% |
| Recurring financial income | 75 | €200 | €504 | +€304 | +152% |
| Financial charges | 65/66B | €863 | €1,371 | +€508 | +58.9% |
| Recurring financial charges | 65 | €863 | €1,371 | +€508 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €13,500 | €23,733 | +€10,234 | +75.8% |
| Income taxes | 67/77 | €5,249 | €7,496 | +€2,247 | +42.8% |
| Profit (loss) for the period | 9904 | €8,251 | €16,238 | +€7,987 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,251 | €16,238 | +€7,987 | +96.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.