LICHTKAAI: 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.
LICHTKAAI
Largest movements
- Cash +€13,972
up €13,972 (+176%), from €7,952 to €21,924
mainly Other debts (+€57,772) and Depreciation (+€1,452)
- Tangible fixed assets -€1,452
down €1,452 (-25.0%), from €5,816 to €4,364
- Deferred charges and accrued income +€363
up €363 (+774%), from €47 to €410
- Other debts +€57,772
up €57,772 (+66.3%), from €87,117 to €144,889
- Profit (loss) carried forward -€38,342
down €38,342 (-37.8%), from -€101,542 to -€139,884
- Trade debts -€6,470
down €6,470 (-53.3%), from €12,146 to €5,676
- Gross operating margin -€14,880
down €14,880 (-199%), from -€7,488 to -€22,368
- Other operating charges +€2,707
up €2,707 (+158%), from €1,712 to €4,419
- Financial charges +€2,217
up €2,217 (+28.1%), from €7,886 to €10,103
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.
Derived cash bridge
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 | €21,321 | €34,280 | +€12,959 | +60.8% |
| Fixed assets | 21/28 | €5,816 | €4,364 | -€1,452 | -25.0% |
| Tangible fixed assets | 22/27 | €5,816 | €4,364 | -€1,452 | -25.0% |
| Plant, machinery and equipment | 23 | €5,816 | €4,364 | -€1,452 | -25.0% |
| Current assets | 29/58 | €15,505 | €29,916 | +€14,412 | +93.0% |
| Stocks and contracts in progress | 3 | €6,079 | €6,379 | +€300 | +4.9% |
| Stocks | 30/36 | €6,079 | €6,379 | +€300 | +4.9% |
| Amounts receivable within one year | 40/41 | €1,427 | €1,203 | -€224 | -15.7% |
| Trade receivables | 40 | €750 | €0 | -€750 | -100% |
| Other amounts receivable | 41 | €677 | €1,203 | +€526 | +77.7% |
| Cash at bank and in hand | 54/58 | €7,952 | €21,924 | +€13,972 | +176% |
| Deferred charges and accrued income | 490/1 | €47 | €410 | +€363 | +774% |
| Total equity and liabilities | 10/49 | €21,321 | €34,280 | +€12,959 | +60.8% |
| Equity | 10/15 | -€82,942 | -€121,284 | -€38,342 | -46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,542 | -€139,884 | -€38,342 | -37.8% |
| Amounts payable | 17/49 | €104,263 | €155,564 | +€51,302 | +49.2% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,263 | €150,564 | +€51,302 | +51.7% |
| Trade debts | 44 | €12,146 | €5,676 | -€6,470 | -53.3% |
| Suppliers | 440/4 | €12,146 | €5,676 | -€6,470 | -53.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €87,117 | €144,889 | +€57,772 | +66.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €1,452 | +€62 | +4.5% |
| Other operating charges | 640/8 | €1,712 | €4,419 | +€2,707 | +158% |
| Gross operating margin | 9900 | -€7,488 | -€22,368 | -€14,880 | -199% |
| Operating profit (loss) | 9901 | -€10,591 | -€28,239 | -€17,649 | -167% |
| Financial income | 75/76B | €0 | €0 | -€0 | -32.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -32.0% |
| Financial charges | 65/66B | €7,886 | €10,103 | +€2,217 | +28.1% |
| Recurring financial charges | 65 | €7,886 | €10,103 | +€2,217 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,477 | -€38,342 | -€19,866 | -108% |
| Profit (loss) for the period | 9904 | -€18,477 | -€38,342 | -€19,866 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,477 | -€38,342 | -€19,866 | -108% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.