LICHRISA MANAGEMENT SERVICES: 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.
LICHRISA MANAGEMENT SERVICES
Largest movements
- Receivables within one year +€116,202
up €116,202 (+52.3%), from €222,312 to €338,514
of which Other amounts receivable: +€103,821
- Financial fixed assets -€40,000
down €40,000 (-2.5%), from €1.6m to €1.6m
- Receivables after one year -€39,214
down €39,214 (-100%), from €39,214 to €0
- Cash +€31,340
up €31,340 (+642%), from €4,880 to €36,220
mainly Other debts (+€187,118) and Net result for the year (+€109,987)
- Other debts +€187,118
up €187,118, from €0 to €187,118
- Debts after one year -€77,870
down €77,870 (-33.5%), from €232,281 to €154,412
- Profit (loss) carried forward -€55,013
down €55,013 (-11.6%), from €473,990 to €418,977
- Financial income -€214,245
down €214,245 (-95.0%), from €225,610 to €11,365
of which Financial income: -€214,245
- Gross operating margin -€43,593
down €43,593 (-20.6%), from €211,358 to €167,765
- Taxes -€12,005
down €12,005 (-21.5%), from €55,798 to €43,793
- Financial charges -€4,928
down €4,928 (-46.6%), from €10,585 to €5,657
- Other operating charges +€4,201
up €4,201 (+73.4%), from €5,723 to €9,923
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 | €1,910,064 | €1,968,694 | +€58,630 | +3.1% |
| Fixed assets | 21/28 | €1,639,312 | €1,593,542 | -€45,770 | -2.8% |
| Tangible fixed assets | 22/27 | €24,312 | €18,542 | -€5,770 | -23.7% |
| Furniture and vehicles | 24 | €24,312 | €18,542 | -€5,770 | -23.7% |
| Financial fixed assets | 28 | €1,615,000 | €1,575,000 | -€40,000 | -2.5% |
| Current assets | 29/58 | €270,752 | €375,151 | +€104,400 | +38.6% |
| Amounts receivable after more than one year | 29 | €39,214 | €0 | -€39,214 | -100% |
| Other amounts receivable | 291 | €39,214 | €0 | -€39,214 | -100% |
| Amounts receivable within one year | 40/41 | €222,312 | €338,514 | +€116,202 | +52.3% |
| Trade receivables | 40 | €13,764 | €26,145 | +€12,381 | +90.0% |
| Other amounts receivable | 41 | €208,548 | €312,369 | +€103,821 | +49.8% |
| Cash at bank and in hand | 54/58 | €4,880 | €36,220 | +€31,340 | +642% |
| Deferred charges and accrued income | 490/1 | €4,347 | €418 | -€3,929 | -90.4% |
| Total equity and liabilities | 10/49 | €1,910,064 | €1,968,694 | +€58,630 | +3.1% |
| Equity | 10/15 | €1,473,990 | €1,418,977 | -€55,013 | -3.7% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €473,990 | €418,977 | -€55,013 | -11.6% |
| Amounts payable | 17/49 | €436,074 | €549,716 | +€113,642 | +26.1% |
| Amounts payable after more than one year | 17 | €232,281 | €154,412 | -€77,870 | -33.5% |
| Financial debts | 170/4 | €232,281 | €154,412 | -€77,870 | -33.5% |
| Amounts payable within one year | 42/48 | €203,748 | €395,304 | +€191,556 | +94.0% |
| Current portion of amounts payable after more than one year | 42 | €76,801 | €77,870 | +€1,068 | +1.4% |
| Trade debts | 44 | €1,722 | €5,445 | +€3,723 | +216% |
| Suppliers | 440/4 | €1,722 | €5,445 | +€3,723 | +216% |
| Taxes, remuneration and social security | 45 | €125,225 | €124,873 | -€352 | -0.3% |
| Taxes | 450/3 | €125,225 | €124,873 | -€352 | -0.3% |
| Other amounts payable | 47/48 | €0 | €187,118 | +€187,118 | |
| Accrued charges and deferred income | 492/3 | €44 | €0 | -€44 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,538 | €5,770 | +€1,232 | +27.2% |
| Other operating charges | 640/8 | €5,723 | €9,923 | +€4,201 | +73.4% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €211,358 | €167,765 | -€43,593 | -20.6% |
| Operating profit (loss) | 9901 | €201,097 | €148,072 | -€53,025 | -26.4% |
| Financial income | 75/76B | €225,610 | €11,365 | -€214,245 | -95.0% |
| Recurring financial income | 75 | €225,610 | €11,365 | -€214,245 | -95.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €10,585 | €5,657 | -€4,928 | -46.6% |
| Recurring financial charges | 65 | €10,585 | €5,657 | -€4,928 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €416,122 | €153,780 | -€262,342 | -63.0% |
| Income taxes | 67/77 | €55,798 | €43,793 | -€12,005 | -21.5% |
| Profit (loss) for the period | 9904 | €360,324 | €109,987 | -€250,337 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €360,324 | €109,987 | -€250,337 | -69.5% |
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 23 October 2026 via checked.be.