LICAYA: what changed
Two fiscal 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.
LICAYA
Largest movements
- Tangible fixed assets -€11,606
down €11,606 (-68.4%), from €16,965 to €5,359
- Receivables within one year +€1,437
up €1,437 (+363.7%), from €395 to €1,832
of which Other amounts receivable: +€1,437
- Cash -€973
down €973 (-1.9%), from €50,170 to €49,197
mainly Other debts (-€24,996) and Investment in fixed assets (net) (-€2,043)
- Other debts -€24,996
down €24,996 (-100.0%), from €25,000 to €4
- Profit (loss) carried forward +€8,597
up €8,597 (+95.5%), from €9,003 to €17,599
- Tax, wage and social debts +€7,293
up €7,293 (+87.0%), from €8,382 to €15,675
of which Remuneration and social security: +€5,756
- Accrued charges and deferred income -€1,268
down €1,268 (-100.0%), from €1,268 to €0
- Short-term financial debts -€1,133
down €1,133 (-96.9%), from €1,168 to €36
- Gross operating margin -€7,017
down €7,017 (-21.3%), from €32,927 to €25,910
- Taxes +€1,529
up €1,529 (+1104.0%), from €139 to €1,668
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.
Cash bridge derived
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 | €68,873 | €57,517 | -€11,355 | -16.5% |
| Fixed assets | 21/28 | €16,965 | €5,359 | -€11,606 | -68.4% |
| Tangible fixed assets | 22/27 | €16,965 | €5,359 | -€11,606 | -68.4% |
| Furniture and vehicles | 24 | €16,965 | €5,359 | -€11,606 | -68.4% |
| Current assets | 29/58 | €51,908 | €52,159 | +€251 | +0.5% |
| Amounts receivable within one year | 40/41 | €395 | €1,832 | +€1,437 | +363.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €395 | €1,832 | +€1,437 | +363.7% |
| Cash at bank and in hand | 54/58 | €50,170 | €49,197 | -€973 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,342 | €1,129 | -€213 | -15.8% |
| Total equity and liabilities | 10/49 | €68,873 | €57,517 | -€11,355 | -16.5% |
| Equity | 10/15 | €33,003 | €41,599 | +€8,597 | +26.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,003 | €17,599 | +€8,597 | +95.5% |
| Amounts payable | 17/49 | €35,870 | €15,918 | -€19,952 | -55.6% |
| Amounts payable within one year | 42/48 | €34,602 | €15,918 | -€18,684 | -54.0% |
| Financial debts | 43 | €1,168 | €36 | -€1,133 | -96.9% |
| Credit institutions | 430/8 | €1,168 | €36 | -€1,133 | -96.9% |
| Trade debts | 44 | €51 | €204 | +€152 | +298.6% |
| Suppliers | 440/4 | €51 | €204 | +€152 | +298.6% |
| Taxes, remuneration and social security | 45 | €8,382 | €15,675 | +€7,293 | +87.0% |
| Taxes | 450/3 | €139 | €1,675 | +€1,537 | +1109.2% |
| Remuneration and social security | 454/9 | €8,244 | €14,000 | +€5,756 | +69.8% |
| Other amounts payable | 47/48 | €25,000 | €4 | -€24,996 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,268 | €0 | -€1,268 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,346 | €13,650 | +€304 | +2.3% |
| Other operating charges | 640/8 | €860 | €695 | -€165 | -19.2% |
| Gross operating margin | 9900 | €32,927 | €25,910 | -€7,017 | -21.3% |
| Operating profit (loss) | 9901 | €18,722 | €11,566 | -€7,156 | -38.2% |
| Financial income | 75/76B | €1 | €3 | +€2 | +328.6% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +328.6% |
| Financial charges | 65/66B | €1,396 | €1,305 | -€91 | -6.5% |
| Recurring financial charges | 65 | €1,396 | €1,305 | -€91 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €17,327 | €10,264 | -€7,063 | -40.8% |
| Income taxes | 67/77 | €139 | €1,668 | +€1,529 | +1104.0% |
| Profit (loss) for the period | 9904 | €17,189 | €8,597 | -€8,592 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,189 | €8,597 | -€8,592 | -50.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.