LA DIVINE LICORNE: what changed
What changed
LA DIVINE LICORNE
NACE 46.389, Wholesale of other food products
filed annual accounts (NBB)
Net result for the year
€11,833
2024 · €8,755+€3,078
Equity
€100,097
2024 · €98,264+€1,833
Cash
€46,223
2024 · €37,420+€8,803
Balance sheet total
€243,872
2024 · €181,389+€62,483
Largest movements
Assets
- Receivables within one year +€50,150
up €50,150 (+64.3%), from €77,948 to €128,098
of which Other amounts receivable: +€50,229
- Cash +€8,803
up €8,803 (+23.5%), from €37,420 to €46,223
mainly Trade debts (+€41,686) and Net result for the year (+€11,833)
Equity and liabilities
- Trade debts +€41,686
up €41,686 (+58.3%), from €71,458 to €113,144
- Other debts +€11,182
up €11,182 (+219%), from €5,112 to €16,294
- Tax, wage and social debts +€7,782
up €7,782 (+119%), from €6,555 to €14,337
Income statement
- Gross operating margin +€7,276
up €7,276 (+31.5%), from €23,086 to €30,362
- Staff costs +€2,125
new in 2025: €2,125
- Taxes +€1,514
up €1,514 (+23.9%), from €6,344 to €7,858
- Other operating charges +€447
up €447 (+26.9%), from €1,659 to €2,106
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.
Result 2024
€8,755
Gross operating margin
+€7,276
Staff costs
-€2,125
Depreciation
+€116
Other operating charges
-€447
Financial income
+€38
Financial charges
-€266
Taxes
-€1,514
Result 2025
€11,833
raises the resultlowers the result
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.
From operations
+€19,925
Investment
-€1,122
Financing
-€10,000
Cash 2024
€37,420
From operations (derived)
+€19,925
Net result for the year
+€11,833
Depreciation
+€759
Stocks and contracts
-€1,236
Receivables within one year
-€50,150
Deferred charges and accrued income
-€1,931
Trade debts
+€41,686
Tax, wage and social debts
+€7,782
Other debts
+€11,182
Investment (derived)
-€1,122
Investment in fixed assets (net)
-€1,122
Financing
-€10,000
Contributions, distributions and other
-€10,000
Cash 2025
€46,223
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,389 | €243,872 | +€62,483 | +34.4% |
| Fixed assets | 21/28 | €3,964 | €4,327 | +€363 | +9.2% |
| Tangible fixed assets | 22/27 | €3,964 | €4,327 | +€363 | +9.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,964 | €4,327 | +€363 | +9.2% |
| Current assets | 29/58 | €177,425 | €239,545 | +€62,120 | +35.0% |
| Stocks and contracts in progress | 3 | €60,264 | €61,500 | +€1,236 | +2.1% |
| Stocks | 30/36 | €60,264 | €61,500 | +€1,236 | +2.1% |
| Amounts receivable within one year | 40/41 | €77,948 | €128,098 | +€50,150 | +64.3% |
| Trade receivables | 40 | €79 | - | -€79 | |
| Other amounts receivable | 41 | €77,869 | €128,098 | +€50,229 | +64.5% |
| Cash at bank and in hand | 54/58 | €37,420 | €46,223 | +€8,803 | +23.5% |
| Deferred charges and accrued income | 490/1 | €1,793 | €3,724 | +€1,931 | +108% |
| Total equity and liabilities | 10/49 | €181,389 | €243,872 | +€62,483 | +34.4% |
| Equity | 10/15 | €98,264 | €100,097 | +€1,833 | +1.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,804 | €79,637 | +€1,833 | +2.4% |
| Amounts payable | 17/49 | €83,125 | €143,775 | +€60,650 | +73.0% |
| Amounts payable within one year | 42/48 | €83,125 | €143,775 | +€60,650 | +73.0% |
| Trade debts | 44 | €71,458 | €113,144 | +€41,686 | +58.3% |
| Suppliers | 440/4 | €71,458 | €113,144 | +€41,686 | +58.3% |
| Taxes, remuneration and social security | 45 | €6,555 | €14,337 | +€7,782 | +119% |
| Taxes | 450/3 | €6,555 | €14,337 | +€7,782 | +119% |
| Other amounts payable | 47/48 | €5,112 | €16,294 | +€11,182 | +219% |
| Remuneration, social security and pensions | 62 | - | €2,125 | +€2,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €759 | -€116 | -13.3% |
| Other operating charges | 640/8 | €1,659 | €2,106 | +€447 | +26.9% |
| Gross operating margin | 9900 | €23,086 | €30,362 | +€7,276 | +31.5% |
| Operating profit (loss) | 9901 | €20,552 | €25,372 | +€4,820 | +23.5% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Non-recurring financial income | 76B | - | €38 | +€38 | |
| Financial charges | 65/66B | €5,453 | €5,719 | +€266 | +4.9% |
| Recurring financial charges | 65 | €5,453 | €4,441 | -€1,012 | -18.6% |
| Non-recurring financial charges | 66B | - | €1,278 | +€1,278 | |
| Profit (loss) for the period before taxes | 9903 | €15,099 | €19,691 | +€4,592 | +30.4% |
| Income taxes | 67/77 | €6,344 | €7,858 | +€1,514 | +23.9% |
| Profit (loss) for the period | 9904 | €8,755 | €11,833 | +€3,078 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,755 | €11,833 | +€3,078 | +35.2% |
Next steps
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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 1 November 2026 via checked.be.