LICOMA: 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.
LICOMA
Largest movements
- Cash -€102,656
down €102,656 (-44.5%), from €230,702 to €128,046
mainly Current investments (-€86,258) and Net result for the year (-€14,763)
- Current investments +€86,258
up €86,258 (+425.1%), from €20,292 to €106,550
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €2,419,018 | €2,403,466 | -€15,551 | -0.6% |
| Fixed assets | 21/28 | €2,087,463 | €2,087,463 | = | 0.0% |
| Financial fixed assets | 28 | €2,087,463 | €2,087,463 | = | 0.0% |
| Affiliated companies | 280/1 | €2,087,463 | €2,087,463 | = | 0.0% |
| Participating interests | 280 | €2,087,463 | €2,087,463 | = | 0.0% |
| Current assets | 29/58 | €331,555 | €316,003 | -€15,551 | -4.7% |
| Amounts receivable within one year | 40/41 | €80,560 | €81,407 | +€847 | +1.1% |
| Other amounts receivable | 41 | €80,560 | €81,407 | +€847 | +1.1% |
| Current investments | 50/53 | €20,292 | €106,550 | +€86,258 | +425.1% |
| Other investments | 51/53 | €20,292 | €106,550 | +€86,258 | +425.1% |
| Cash at bank and in hand | 54/58 | €230,702 | €128,046 | -€102,656 | -44.5% |
| Total equity and liabilities | 10/49 | €2,419,018 | €2,403,466 | -€15,551 | -0.6% |
| Equity | 10/15 | €2,418,230 | €2,403,466 | -€14,763 | -0.6% |
| Contributions | 10/11 | €3,099,000 | €3,099,000 | = | 0.0% |
| Capital | 10 | €3,099,000 | €3,099,000 | = | 0.0% |
| Issued capital | 100 | €3,099,000 | €3,099,000 | = | 0.0% |
| Reserves | 13 | €40,491 | €40,491 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,491 | €40,491 | = | 0.0% |
| Legal reserve | 130 | €40,491 | €40,491 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€721,262 | -€736,025 | -€14,763 | -2.0% |
| Amounts payable | 17/49 | €788 | - | -€788 | |
| Amounts payable within one year | 42/48 | €788 | - | -€788 | |
| Trade debts | 44 | €788 | - | -€788 | |
| Suppliers | 440/4 | €788 | - | -€788 | |
| Operating charges | 60/66A | €14,467 | €14,960 | +€494 | +3.4% |
| Services and other goods | 61 | €13,533 | €14,000 | +€467 | +3.4% |
| Other operating charges | 640/8 | €933 | €960 | +€27 | +2.9% |
| Operating profit (loss) | 9901 | -€14,467 | -€14,960 | -€494 | -3.4% |
| Financial income | 75/76B | €4 | €387 | +€383 | +9573.5% |
| Recurring financial income | 75 | €4 | €387 | +€383 | +9573.5% |
| Income from financial fixed assets | 750 | €4 | €3 | -€1 | -16.3% |
| Income from current assets | 751 | - | €384 | +€384 | |
| Financial charges | 65/66B | €214 | €190 | -€24 | -11.3% |
| Recurring financial charges | 65 | €214 | €190 | -€24 | -11.3% |
| Debt charges | 650 | €30 | - | -€30 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €9 | - | -€9 | |
| Other financial charges | 652/9 | €175 | €190 | +€15 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,677 | -€14,763 | -€86 | -0.6% |
| Profit (loss) for the period | 9904 | -€14,677 | -€14,763 | -€86 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,677 | -€14,763 | -€86 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.