LICRA: 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.
LICRA
Largest movements
- Current investments -€5,996
down €5,996 (-15.9%), from €37,795 to €31,799
- Profit (loss) carried forward -€9,377
down €9,377 (-141%), from -€6,652 to -€16,029
- Other debts +€3,254
up €3,254 (+14.8%), from €21,975 to €25,229
- Tax, wage and social debts -€1,077
no longer reported in 2025 (was €1,077)
- Trade debts +€895
up €895 (+411%), from €218 to €1,113
- Gross operating margin -€2,341
down €2,341 (-45.7%), from -€5,123 to -€7,464
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,223 | €31,984 | -€6,239 | -16.3% |
| Current assets | 29/58 | €38,223 | €31,984 | -€6,239 | -16.3% |
| Amounts receivable within one year | 40/41 | €428 | €185 | -€243 | -56.8% |
| Other amounts receivable | 41 | €428 | €185 | -€243 | -56.8% |
| Current investments | 50/53 | €37,795 | €31,799 | -€5,996 | -15.9% |
| Total equity and liabilities | 10/49 | €38,223 | €31,984 | -€6,239 | -16.3% |
| Equity | 10/15 | €13,348 | €3,971 | -€9,377 | -70.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,652 | -€16,029 | -€9,377 | -141% |
| Amounts payable | 17/49 | €24,875 | €28,013 | +€3,138 | +12.6% |
| Amounts payable within one year | 42/48 | €23,270 | €26,342 | +€3,072 | +13.2% |
| Trade debts | 44 | €218 | €1,113 | +€895 | +411% |
| Suppliers | 440/4 | €218 | €1,113 | +€895 | +411% |
| Taxes, remuneration and social security | 45 | €1,077 | - | -€1,077 | |
| Taxes | 450/3 | €1,077 | - | -€1,077 | |
| Other amounts payable | 47/48 | €21,975 | €25,229 | +€3,254 | +14.8% |
| Accrued charges and deferred income | 492/3 | €1,605 | €1,671 | +€66 | +4.1% |
| Other operating charges | 640/8 | €141 | €200 | +€59 | +41.8% |
| Gross operating margin | 9900 | -€5,123 | -€7,464 | -€2,341 | -45.7% |
| Operating profit (loss) | 9901 | -€5,264 | -€7,664 | -€2,400 | -45.6% |
| Financial charges | 65/66B | €1,647 | €1,713 | +€66 | +4.0% |
| Recurring financial charges | 65 | €1,647 | €1,713 | +€66 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,911 | -€9,377 | -€2,466 | -35.7% |
| Profit (loss) for the period | 9904 | -€6,911 | -€9,377 | -€2,466 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,911 | -€9,377 | -€2,466 | -35.7% |
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 28 October 2026 via checked.be.