LieKat: 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.
LieKat
Largest movements
- Cash -€1.2m
down €1.2m (-82.0%), from €1.5m to €265,680
mainly Current investments (-€1.0m) and Receivables after one year (-€170,000)
- Current investments +€1.0m
up €1.0m (+200,000%), from €500 to €1.0m
- Receivables after one year +€170,000
new in 2025: €170,000
- Receivables within one year -€82,976
down €82,976 (-81.0%), from €102,440 to €19,464
of which Trade receivables: -€102,440
- Tangible fixed assets -€40,746
down €40,746 (-7.6%), from €538,047 to €497,301
of which Land and buildings: -€39,156
- Trade debts -€75,639
down €75,639 (-95.2%), from €79,454 to €3,815
- Debts after one year -€69,532
down €69,532 (-13.8%), from €503,859 to €434,327
- Tax, wage and social debts -€27,284
down €27,284 (-79.3%), from €34,393 to €7,109
of which Taxes: -€27,284
- Gross operating margin -€1.1m
down €1.1m (-89.9%), from €1.3m to €128,412
- Taxes -€356,454
down €356,454 (-94.0%), from €379,286 to €22,832
- Other operating charges -€44,512
down €44,512 (-87.4%), from €50,909 to €6,397
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 | €2,115,514 | €1,962,796 | -€152,718 | -7.2% |
| Fixed assets | 21/28 | €538,047 | €497,301 | -€40,746 | -7.6% |
| Tangible fixed assets | 22/27 | €538,047 | €497,301 | -€40,746 | -7.6% |
| Land and buildings | 22 | €531,567 | €492,410 | -€39,156 | -7.4% |
| Plant, machinery and equipment | 23 | €455 | €201 | -€254 | -55.9% |
| Furniture and vehicles | 24 | €6,025 | €4,690 | -€1,335 | -22.2% |
| Current assets | 29/58 | €1,577,467 | €1,465,495 | -€111,972 | -7.1% |
| Amounts receivable after more than one year | 29 | - | €170,000 | +€170,000 | |
| Other amounts receivable | 291 | - | €170,000 | +€170,000 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €102,440 | €19,464 | -€82,976 | -81.0% |
| Trade receivables | 40 | €102,440 | €0 | -€102,440 | -100% |
| Other amounts receivable | 41 | €0 | €19,464 | +€19,464 | |
| Current investments | 50/53 | €500 | €1,000,500 | +€1.0m | +200,000% |
| Cash at bank and in hand | 54/58 | €1,474,527 | €265,680 | -€1.2m | -82.0% |
| Deferred charges and accrued income | 490/1 | - | €9,851 | +€9,851 | |
| Total equity and liabilities | 10/49 | €2,115,514 | €1,962,796 | -€152,718 | -7.2% |
| Equity | 10/15 | €1,433,265 | €1,443,747 | +€10,482 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,427,065 | €1,437,547 | +€10,482 | +0.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,427,065 | €1,437,547 | +€10,482 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €682,249 | €519,049 | -€163,200 | -23.9% |
| Amounts payable after more than one year | 17 | €503,859 | €434,327 | -€69,532 | -13.8% |
| Financial debts | 170/4 | €503,859 | €434,327 | -€69,532 | -13.8% |
| Amounts payable within one year | 42/48 | €178,390 | €84,722 | -€93,668 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €62,558 | €69,532 | +€6,974 | +11.1% |
| Trade debts | 44 | €79,454 | €3,815 | -€75,639 | -95.2% |
| Suppliers | 440/4 | €79,454 | €3,815 | -€75,639 | -95.2% |
| Taxes, remuneration and social security | 45 | €34,393 | €7,109 | -€27,284 | -79.3% |
| Taxes | 450/3 | €30,593 | €3,309 | -€27,284 | -89.2% |
| Remuneration and social security | 454/9 | €3,800 | €3,800 | = | 0.0% |
| Other amounts payable | 47/48 | €1,986 | €4,266 | +€2,280 | +115% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€10,282 | €842 | +€11,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,871 | €43,642 | -€5,229 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,641 | €0 | +€2,641 | |
| Other operating charges | 640/8 | €50,909 | €6,397 | -€44,512 | -87.4% |
| Gross operating margin | 9900 | €1,273,631 | €128,412 | -€1.1m | -89.9% |
| Operating profit (loss) | 9901 | €1,186,773 | €77,530 | -€1.1m | -93.5% |
| Financial income | 75/76B | €31,711 | €22,996 | -€8,715 | -27.5% |
| Recurring financial income | 75 | €31,711 | €22,996 | -€8,715 | -27.5% |
| Financial charges | 65/66B | €13,548 | €19,425 | +€5,877 | +43.4% |
| Recurring financial charges | 65 | €13,548 | €19,425 | +€5,877 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €1,204,936 | €81,101 | -€1.1m | -93.3% |
| Income taxes | 67/77 | €379,286 | €22,832 | -€356,454 | -94.0% |
| Profit (loss) for the period | 9904 | €825,650 | €58,269 | -€767,381 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €825,650 | €58,269 | -€767,381 | -92.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.