LIKA: 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.
LIKA
Largest movements
- Tangible fixed assets -€648,505
down €648,505 (-48.7%), from €1.3m to €681,826
of which Land and buildings: -€648,505
- Cash +€93,261
up €93,261 (+698.2%), from €13,357 to €106,618
- Receivables within one year -€42,276
down €42,276 (-74.4%), from €56,819 to €14,543
- Profit (loss) carried forward -€655,824
down €655,824 (-53.7%), from -€1.2m to -€1.9m
- Other debts +€39,123
up €39,123 (+23.1%), from €169,596 to €208,718
- Trade debts +€19,182
up €19,182 (+119.7%), from €16,026 to €35,208
- Depreciation -€63,481
down €63,481 (-17.8%), from €355,993 to €292,512
- Gross operating margin -€35,294
down €35,294, from €16,717 to -€18,577
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,400,507 | €802,988 | -€597,520 | -42.7% |
| Fixed assets | 21/28 | €1,330,331 | €681,826 | -€648,505 | -48.7% |
| Tangible fixed assets | 22/27 | €1,330,331 | €681,826 | -€648,505 | -48.7% |
| Land and buildings | 22 | €1,315,104 | €666,599 | -€648,505 | -49.3% |
| Furniture and vehicles | 24 | €15,227 | €15,227 | = | 0.0% |
| Current assets | 29/58 | €70,176 | €121,161 | +€50,985 | +72.7% |
| Amounts receivable within one year | 40/41 | €56,819 | €14,543 | -€42,276 | -74.4% |
| Other amounts receivable | 41 | €56,819 | €14,543 | -€42,276 | -74.4% |
| Cash at bank and in hand | 54/58 | €13,357 | €106,618 | +€93,261 | +698.2% |
| Total equity and liabilities | 10/49 | €1,400,507 | €802,988 | -€597,520 | -42.7% |
| Equity | 10/15 | €731,816 | €75,992 | -€655,824 | -89.6% |
| Contributions | 10/11 | €1,921,175 | €1,921,175 | = | 0.0% |
| Capital | 10 | €1,921,175 | €1,921,175 | = | 0.0% |
| Issued capital | 100 | €1,921,175 | €1,921,175 | = | 0.0% |
| Reserves | 13 | €30,801 | €30,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,703 | €27,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,220,160 | -€1,875,984 | -€655,824 | -53.7% |
| Provisions and deferred taxes | 16 | €11,636 | €11,636 | = | 0.0% |
| Deferred taxes | 168 | €11,636 | €11,636 | = | 0.0% |
| Amounts payable | 17/49 | €657,055 | €715,360 | +€58,305 | +8.9% |
| Amounts payable after more than one year | 17 | €471,433 | €471,433 | = | 0.0% |
| Other amounts payable | 178/9 | €471,433 | €471,433 | = | 0.0% |
| Amounts payable within one year | 42/48 | €185,622 | €243,927 | +€58,305 | +31.4% |
| Trade debts | 44 | €16,026 | €35,208 | +€19,182 | +119.7% |
| Suppliers | 440/4 | €16,026 | €35,208 | +€19,182 | +119.7% |
| Other amounts payable | 47/48 | €169,596 | €208,718 | +€39,123 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355,993 | €292,512 | -€63,481 | -17.8% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €16,717 | -€18,577 | -€35,294 | |
| Operating profit (loss) | 9901 | -€339,338 | -€311,151 | +€28,187 | +8.3% |
| Financial charges | 65/66B | €135 | €29 | -€107 | -78.9% |
| Recurring financial charges | 65 | €135 | €29 | -€107 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | -€339,473 | -€311,179 | +€28,294 | +8.3% |
| Profit (loss) for the period | 9904 | -€339,473 | -€311,179 | +€28,294 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€339,473 | -€311,179 | +€28,294 | +8.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.