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Licoli: 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.

What changed

Licoli

BE 1000.759.688
NACE 56.210, Event catering
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€28,553
2024 · €43,057-€14,504
Equity
€76,610
2024 · €48,057+€28,553
Cash
€83,286
2024 · €22,206+€61,080
Balance sheet total
€186,493
2024 · €73,819+€112,674

Largest movements

2024 to 2025
Assets
  • Cash +€61,080

    up €61,080 (+275.1%), from €22,206 to €83,286

    mainly Debts after one year (+€48,086) and Net result for the year (+€28,553)

  • Tangible fixed assets +€45,242

    up €45,242 (+147.7%), from €30,634 to €75,876

    of which Other tangible fixed assets: +€34,524

  • Stocks and contracts +€2,182

    new in 2025: €2,182

  • Intangible fixed assets +€1,957

    new in 2025: €1,957

Equity and liabilities
  • Debts after one year +€48,086

    up €48,086 (+2483.3%), from €1,936 to €50,023

  • Profit (loss) carried forward +€28,553

    up €28,553 (+66.3%), from €43,057 to €71,610

  • Trade debts +€14,754

    up €14,754 (+101.3%), from €14,562 to €29,316

  • Tax, wage and social debts +€11,363

    up €11,363 (+208.6%), from €5,448 to €16,810

    of which Taxes: +€8,513

  • Current portion of long-term debt +€9,918

    up €9,918 (+259.9%), from €3,816 to €13,734

Income statement
  • Staff costs +€93,810

    new in 2025: €93,810

  • Gross operating margin +€85,914

    up €85,914 (+145.2%), from €59,173 to €145,087

  • Depreciation +€9,398

    up €9,398 (+267.8%), from €3,509 to €12,907

  • Taxes -€4,786

    down €4,786 (-41.8%), from €11,448 to €6,662

  • Financial charges +€2,368

    up €2,368 (+910.7%), from €260 to €2,628

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €43,057
Gross operating margin +€85,914
Staff costs -€93,810
Depreciation -€9,398
Other operating charges -€101
Financial income +€473
Financial charges -€2,368
Taxes +€4,786
Result 2025 €28,553

Cash bridge derived

cash 2024 to 2025

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.

From operations +€63,182
Investment -€60,106
Financing +€58,004
Cash 2024 €22,206
Net result for the year +€28,553
Depreciation +€12,907
Stocks and contracts -€2,182
Receivables within one year -€1,050
Deferred charges and accrued income -€1,162
Trade debts +€14,754
Tax, wage and social debts +€11,363
Investment in fixed assets (net) -€60,106
Debts after one year +€48,086
Current portion of long-term debt +€9,918
Cash 2025 €83,286
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €73,819 €186,493 +€112,674 +152.6%
Fixed assets 21/28 €39,964 €87,163 +€47,199 +118.1%
Intangible fixed assets 21 - €1,957 +€1,957
Tangible fixed assets 22/27 €30,634 €75,876 +€45,242 +147.7%
Plant, machinery and equipment 23 €18,900 €17,429 -€1,471 -7.8%
Furniture and vehicles 24 €11,734 €23,923 +€12,189 +103.9%
Other tangible fixed assets 26 - €34,524 +€34,524
Financial fixed assets 28 €9,330 €9,330 = 0.0%
Current assets 29/58 €33,855 €99,329 +€65,475 +193.4%
Stocks and contracts in progress 3 - €2,182 +€2,182
Stocks 30/36 - €2,182 +€2,182
Amounts receivable within one year 40/41 €11,496 €12,546 +€1,050 +9.1%
Trade receivables 40 €7,635 €3,946 -€3,689 -48.3%
Other amounts receivable 41 €3,860 €8,600 +€4,739 +122.8%
Cash at bank and in hand 54/58 €22,206 €83,286 +€61,080 +275.1%
Deferred charges and accrued income 490/1 €153 €1,315 +€1,162 +758.1%
Total equity and liabilities 10/49 €73,819 €186,493 +€112,674 +152.6%
Equity 10/15 €48,057 €76,610 +€28,553 +59.4%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €43,057 €71,610 +€28,553 +66.3%
Amounts payable 17/49 €25,762 €109,883 +€84,121 +326.5%
Amounts payable after more than one year 17 €1,936 €50,023 +€48,086 +2483.3%
Financial debts 170/4 €1,936 €50,023 +€48,086 +2483.3%
Amounts payable within one year 42/48 €23,825 €59,860 +€36,035 +151.2%
Current portion of amounts payable after more than one year 42 €3,816 €13,734 +€9,918 +259.9%
Trade debts 44 €14,562 €29,316 +€14,754 +101.3%
Suppliers 440/4 €14,562 €29,316 +€14,754 +101.3%
Taxes, remuneration and social security 45 €5,448 €16,810 +€11,363 +208.6%
Taxes 450/3 €5,448 €13,961 +€8,513 +156.3%
Remuneration and social security 454/9 - €2,850 +€2,850
Remuneration, social security and pensions 62 - €93,810 +€93,810
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,509 €12,907 +€9,398 +267.8%
Other operating charges 640/8 €941 €1,042 +€101 +10.7%
Gross operating margin 9900 €59,173 €145,087 +€85,914 +145.2%
Operating profit (loss) 9901 €54,723 €37,328 -€17,395 -31.8%
Financial income 75/76B €42 €515 +€473 +1126.8%
Recurring financial income 75 €42 €515 +€473 +1126.8%
Financial charges 65/66B €260 €2,628 +€2,368 +910.7%
Recurring financial charges 65 €260 €2,628 +€2,368 +910.7%
Profit (loss) for the period before taxes 9903 €54,505 €35,215 -€19,290 -35.4%
Income taxes 67/77 €11,448 €6,662 -€4,786 -41.8%
Profit (loss) for the period 9904 €43,057 €28,553 -€14,504 -33.7%
Profit (loss) for the period to be appropriated 9905 €43,057 €28,553 -€14,504 -33.7%

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 29 September 2026 via checked.be.