Lica-consulting: 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.
Lica-consulting
Largest movements
- Cash +€27,979
up €27,979 (+23.1%), from €121,080 to €149,059
mainly Net result for the year (+€29,790) and Other debts (+€1,500)
- Receivables within one year +€3,925
up €3,925 (+3.0%), from €133,000 to €136,925
of which Trade receivables: +€3,566
- Reserves +€29,790
up €29,790 (+11.4%), from €261,432 to €291,222
of which Distributable reserves: +€29,790
- Gross operating margin -€3,684
down €3,684 (-8.4%), from €43,602 to €39,918
- Taxes -€691
down €691 (-4.5%), from €15,332 to €14,641
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 | €254,395 | €285,983 | +€31,588 | +12.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €254,395 | €285,983 | +€31,588 | +12.4% |
| Amounts receivable within one year | 40/41 | €133,000 | €136,925 | +€3,925 | +3.0% |
| Trade receivables | 40 | €0 | €3,566 | +€3,566 | |
| Other amounts receivable | 41 | €133,000 | €133,359 | +€359 | +0.3% |
| Cash at bank and in hand | 54/58 | €121,080 | €149,059 | +€27,979 | +23.1% |
| Deferred charges and accrued income | 490/1 | €315 | €0 | -€315 | -100% |
| Total equity and liabilities | 10/49 | €254,395 | €285,983 | +€31,588 | +12.4% |
| Equity | 10/15 | €250,308 | €280,098 | +€29,790 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €261,432 | €291,222 | +€29,790 | +11.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €261,432 | €291,222 | +€29,790 | +11.4% |
| Profit (loss) carried forward | 14 | -€29,724 | -€29,724 | = | 0.0% |
| Amounts payable | 17/49 | €4,087 | €5,886 | +€1,798 | +44.0% |
| Amounts payable within one year | 42/48 | €4,087 | €5,886 | +€1,798 | +44.0% |
| Trade debts | 44 | €278 | €406 | +€127 | +45.7% |
| Suppliers | 440/4 | €278 | €406 | +€127 | +45.7% |
| Taxes, remuneration and social security | 45 | €2,243 | €2,414 | +€171 | +7.6% |
| Taxes | 450/3 | €2,243 | €2,414 | +€171 | +7.6% |
| Other amounts payable | 47/48 | €1,566 | €3,066 | +€1,500 | +95.8% |
| Other operating charges | 640/8 | €778 | €585 | -€193 | -24.8% |
| Non-recurring operating charges | 66A | €990 | €0 | -€990 | -100% |
| Gross operating margin | 9900 | €43,602 | €39,918 | -€3,684 | -8.4% |
| Operating profit (loss) | 9901 | €41,834 | €39,333 | -€2,501 | -6.0% |
| Financial income | 75/76B | €5,150 | €5,150 | = | 0.0% |
| Recurring financial income | 75 | €5,150 | €5,150 | = | 0.0% |
| Financial charges | 65/66B | €50 | €52 | +€2 | +3.0% |
| Recurring financial charges | 65 | €50 | €52 | +€2 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €46,933 | €44,431 | -€2,502 | -5.3% |
| Income taxes | 67/77 | €15,332 | €14,641 | -€691 | -4.5% |
| Profit (loss) for the period | 9904 | €31,601 | €29,790 | -€1,811 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,601 | €29,790 | -€1,811 | -5.7% |
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 16 October 2026 via checked.be.