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Lakrits: 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.

What changed

Lakrits

BE 0736.905.040
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,001
2024 · €51,366-€26,365
Equity
€40,969
2024 · €45,968-€4,999
Cash
€26,385
2024 · €65,741-€39,356
Balance sheet total
€65,072
2024 · €103,799-€38,728

Largest movements

2024 to 2025
Assets
  • Cash -€39,356

    down €39,356 (-59.9%), from €65,741 to €26,385

    mainly Other debts (-€31,155) and Contributions, distributions and other (-€30,000)

  • Receivables within one year +€2,490

    up €2,490 (+15.3%), from €16,237 to €18,727

    of which Trade receivables: +€1,351

  • Tangible fixed assets -€1,664

    down €1,664 (-16.2%), from €10,251 to €8,587

    of which Furniture and vehicles: -€1,983

Equity and liabilities
  • Other debts -€31,155

    down €31,155 (-88.2%), from €35,337 to €4,182

  • Profit (loss) carried forward -€4,999

    down €4,999 (-11.1%), from €44,968 to €39,969

  • Trade debts -€2,342

    down €2,342 (-28.0%), from €8,369 to €6,027

Income statement
  • Gross operating margin -€30,696

    down €30,696 (-38.0%), from €80,747 to €50,051

  • Other operating charges -€7,574

    down €7,574 (-91.5%), from €8,278 to €703

  • Financial charges +€5,145

    up €5,145 (+407%), from €1,264 to €6,409

  • Taxes -€3,164

    down €3,164 (-19.7%), from €16,025 to €12,861

  • Depreciation +€1,262

    up €1,262 (+33.1%), from €3,815 to €5,076

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €51,366
Gross operating margin -€30,696
Depreciation -€1,262
Other operating charges +€7,574
Financial income -€1
Financial charges -€5,145
Taxes +€3,164
Result 2025 €25,001
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€5,943
Investment -€3,412
Financing -€30,000
Cash 2024 €65,741
Net result for the year +€25,001
Depreciation +€5,076
Receivables within one year -€2,490
Deferred charges and accrued income +€198
Trade debts -€2,342
Tax, wage and social debts -€418
Other debts -€31,155
Accrued charges and deferred income +€186
Investment in fixed assets (net) -€3,412
Contributions, distributions and other -€30,000
Cash 2025 €26,385
brings cash intakes cash out
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €103,799 €65,072 -€38,728 -37.3%
Fixed assets 21/28 €10,251 €8,587 -€1,664 -16.2%
Tangible fixed assets 22/27 €10,251 €8,587 -€1,664 -16.2%
Plant, machinery and equipment 23 - €318 +€318
Furniture and vehicles 24 €10,251 €8,269 -€1,983 -19.3%
Current assets 29/58 €93,548 €56,485 -€37,064 -39.6%
Amounts receivable within one year 40/41 €16,237 €18,727 +€2,490 +15.3%
Trade receivables 40 €16,237 €17,588 +€1,351 +8.3%
Other amounts receivable 41 - €1,139 +€1,139
Cash at bank and in hand 54/58 €65,741 €26,385 -€39,356 -59.9%
Deferred charges and accrued income 490/1 €11,570 €11,372 -€198 -1.7%
Total equity and liabilities 10/49 €103,799 €65,072 -€38,728 -37.3%
Equity 10/15 €45,968 €40,969 -€4,999 -10.9%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €44,968 €39,969 -€4,999 -11.1%
Amounts payable 17/49 €57,832 €24,103 -€33,729 -58.3%
Amounts payable within one year 42/48 €57,766 €23,851 -€33,915 -58.7%
Trade debts 44 €8,369 €6,027 -€2,342 -28.0%
Suppliers 440/4 €8,369 €6,027 -€2,342 -28.0%
Taxes, remuneration and social security 45 €14,060 €13,642 -€418 -3.0%
Taxes 450/3 €14,060 €13,642 -€418 -3.0%
Other amounts payable 47/48 €35,337 €4,182 -€31,155 -88.2%
Accrued charges and deferred income 492/3 €66 €252 +€186 +284%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,815 €5,076 +€1,262 +33.1%
Other operating charges 640/8 €8,278 €703 -€7,574 -91.5%
Gross operating margin 9900 €80,747 €50,051 -€30,696 -38.0%
Operating profit (loss) 9901 €68,655 €44,271 -€24,384 -35.5%
Financial income 75/76B €1 - -€1
Recurring financial income 75 €1 - -€1
Financial charges 65/66B €1,264 €6,409 +€5,145 +407%
Recurring financial charges 65 €1,264 €6,409 +€5,145 +407%
Profit (loss) for the period before taxes 9903 €67,391 €37,862 -€29,530 -43.8%
Income taxes 67/77 €16,025 €12,861 -€3,164 -19.7%
Profit (loss) for the period 9904 €51,366 €25,001 -€26,365 -51.3%
Profit (loss) for the period to be appropriated 9905 €51,366 €25,001 -€26,365 -51.3%

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 19 October 2026 via checked.be.