Lichen: 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.
Lichen
Largest movements
- Receivables within one year +€56,018
up €56,018 (+89.6%), from €62,519 to €118,538
of which Other amounts receivable: +€51,548
- Cash -€38,900
down €38,900 (-70.7%), from €55,029 to €16,129
mainly Receivables within one year (-€56,018) and Investment in fixed assets (net) (-€8,569)
- Tangible fixed assets +€6,689
up €6,689 (+20.6%), from €32,480 to €39,169
of which Land and buildings: +€8,387
- Profit (loss) carried forward +€33,712
up €33,712 (+33.1%), from €101,900 to €135,613
- Tax, wage and social debts -€4,709
down €4,709 (-12.2%), from €38,617 to €33,908
of which Taxes: -€7,109
- Short-term financial debts -€2,626
down €2,626 (-91.3%), from €2,877 to €251
- Trade debts -€2,570
down €2,570 (-55.5%), from €4,634 to €2,063
- Gross operating margin -€46,358
down €46,358 (-53.5%), from €86,615 to €40,258
- Taxes -€9,257
down €9,257 (-50.2%), from €18,453 to €9,196
- Financial income +€5,771
up €5,771 (+1063.2%), from €543 to €6,314
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,028 | €173,835 | +€23,808 | +15.9% |
| Fixed assets | 21/28 | €32,480 | €39,169 | +€6,689 | +20.6% |
| Tangible fixed assets | 22/27 | €32,480 | €39,169 | +€6,689 | +20.6% |
| Land and buildings | 22 | - | €8,387 | +€8,387 | |
| Furniture and vehicles | 24 | €6,530 | €4,832 | -€1,698 | -26.0% |
| Other tangible fixed assets | 26 | €25,950 | €25,950 | = | 0.0% |
| Current assets | 29/58 | €117,548 | €134,667 | +€17,119 | +14.6% |
| Amounts receivable within one year | 40/41 | €62,519 | €118,538 | +€56,018 | +89.6% |
| Trade receivables | 40 | €12,500 | €16,970 | +€4,470 | +35.8% |
| Other amounts receivable | 41 | €50,019 | €101,568 | +€51,548 | +103.1% |
| Cash at bank and in hand | 54/58 | €55,029 | €16,129 | -€38,900 | -70.7% |
| Total equity and liabilities | 10/49 | €150,028 | €173,835 | +€23,808 | +15.9% |
| Equity | 10/15 | €103,900 | €137,613 | +€33,712 | +32.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,900 | €135,613 | +€33,712 | +33.1% |
| Amounts payable | 17/49 | €46,127 | €36,223 | -€9,905 | -21.5% |
| Amounts payable within one year | 42/48 | €46,127 | €36,223 | -€9,905 | -21.5% |
| Financial debts | 43 | €2,877 | €251 | -€2,626 | -91.3% |
| Credit institutions | 430/8 | €2,877 | €251 | -€2,626 | -91.3% |
| Trade debts | 44 | €4,634 | €2,063 | -€2,570 | -55.5% |
| Suppliers | 440/4 | €4,634 | €2,063 | -€2,570 | -55.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €38,617 | €33,908 | -€4,709 | -12.2% |
| Taxes | 450/3 | €38,617 | €31,508 | -€7,109 | -18.4% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,584 | €1,880 | +€296 | +18.7% |
| Other operating charges | 640/8 | €516 | €1,355 | +€839 | +162.5% |
| Non-recurring operating charges | 66A | €217 | €0 | -€217 | -100.0% |
| Gross operating margin | 9900 | €86,615 | €40,258 | -€46,358 | -53.5% |
| Operating profit (loss) | 9901 | €84,298 | €37,023 | -€47,275 | -56.1% |
| Financial income | 75/76B | €543 | €6,314 | +€5,771 | +1063.2% |
| Recurring financial income | 75 | €543 | €6,314 | +€5,771 | +1063.2% |
| Financial charges | 65/66B | €66 | €429 | +€362 | +544.9% |
| Recurring financial charges | 65 | €66 | €429 | +€362 | +544.9% |
| Profit (loss) for the period before taxes | 9903 | €84,774 | €42,908 | -€41,866 | -49.4% |
| Income taxes | 67/77 | €18,453 | €9,196 | -€9,257 | -50.2% |
| Profit (loss) for the period | 9904 | €66,321 | €33,712 | -€32,609 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,321 | €33,712 | -€32,609 | -49.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.