Licloma: 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.
Licloma
Largest movements
- Cash +€20,512
up €20,512 (+437%), from €4,694 to €25,206
mainly Net result for the year (+€16,383) and Depreciation (+€12,558)
- Tangible fixed assets +€2,285
up €2,285 (+1.4%), from €166,686 to €168,971
- Profit (loss) carried forward +€16,383
up €16,383 (+23.5%), from -€69,788 to -€53,405
- Trade debts +€7,736
up €7,736 (+728%), from €1,062 to €8,798
- Revaluation surpluses -€7,500
down €7,500 (-6.3%), from €120,000 to €112,500
- Reserves +€7,500
up €7,500 (+7.6%), from €98,436 to €105,936
of which Distributable reserves: +€7,500
- Financial charges -€7,212
down €7,212 (-95.1%), from €7,580 to €369
- Gross operating margin +€4,753
up €4,753 (+15.8%), from €30,158 to €34,911
- Other operating charges +€945
up €945 (+20.1%), from €4,704 to €5,649
- Depreciation +€469
up €469 (+3.9%), from €12,089 to €12,558
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 | €178,303 | €202,421 | +€24,118 | +13.5% |
| Fixed assets | 21/28 | €166,686 | €168,971 | +€2,285 | +1.4% |
| Tangible fixed assets | 22/27 | €166,686 | €168,971 | +€2,285 | +1.4% |
| Land and buildings | 22 | €166,686 | €168,971 | +€2,285 | +1.4% |
| Current assets | 29/58 | €11,617 | €33,450 | +€21,833 | +188% |
| Amounts receivable within one year | 40/41 | €6,608 | €8,225 | +€1,617 | +24.5% |
| Trade receivables | 40 | €4,091 | €4,844 | +€753 | +18.4% |
| Other amounts receivable | 41 | €2,517 | €3,381 | +€864 | +34.3% |
| Cash at bank and in hand | 54/58 | €4,694 | €25,206 | +€20,512 | +437% |
| Deferred charges and accrued income | 490/1 | €315 | €18 | -€297 | -94.3% |
| Total equity and liabilities | 10/49 | €178,303 | €202,421 | +€24,118 | +13.5% |
| Equity | 10/15 | €167,240 | €183,623 | +€16,383 | +9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €120,000 | €112,500 | -€7,500 | -6.3% |
| Reserves | 13 | €98,436 | €105,936 | +€7,500 | +7.6% |
| Tax-exempt reserves | 132 | €66,577 | €66,577 | = | 0.0% |
| Distributable reserves | 133 | €31,859 | €39,359 | +€7,500 | +23.5% |
| Profit (loss) carried forward | 14 | -€69,788 | -€53,405 | +€16,383 | +23.5% |
| Amounts payable | 17/49 | €11,062 | €18,798 | +€7,736 | +69.9% |
| Amounts payable within one year | 42/48 | €11,062 | €18,798 | +€7,736 | +69.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,062 | €8,798 | +€7,736 | +728% |
| Suppliers | 440/4 | €1,062 | €8,798 | +€7,736 | +728% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,089 | €12,558 | +€469 | +3.9% |
| Other operating charges | 640/8 | €4,704 | €5,649 | +€945 | +20.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €30,158 | €34,911 | +€4,753 | +15.8% |
| Operating profit (loss) | 9901 | €13,366 | €16,704 | +€3,339 | +25.0% |
| Financial income | 75/76B | €19 | €47 | +€28 | +142% |
| Recurring financial income | 75 | €19 | €47 | +€28 | +142% |
| Financial charges | 65/66B | €7,580 | €369 | -€7,212 | -95.1% |
| Recurring financial charges | 65 | €7,580 | €369 | -€7,212 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €5,805 | €16,383 | +€10,578 | +182% |
| Profit (loss) for the period | 9904 | €5,805 | €16,383 | +€10,578 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €5,805 | €16,383 | +€10,578 | +182% |
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 24 October 2026 via checked.be.