Lika: 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.
Lika
Largest movements
- Cash -€7,137
down €7,137 (-96.3%), from €7,410 to €273
mainly Net result for the year (-€30,469) and Trade debts (-€10,696)
- Tangible fixed assets -€6,023
down €6,023 (-25.0%), from €24,097 to €18,073
of which Plant, machinery and equipment: -€3,855
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Stocks and contracts -€3,841
no longer reported in 2025 (was €3,841)
- Deferred charges and accrued income -€1,623
no longer reported in 2025 (was €1,623)
- Profit (loss) carried forward -€30,469
down €30,469 (-124.0%), from -€24,581 to -€55,050
- Debts after one year +€16,898
up €16,898 (+80.1%), from €21,102 to €38,000
of which Other amounts payable: +€20,000
- Trade debts -€10,696
down €10,696 (-49.8%), from €21,468 to €10,772
- Accrued charges and deferred income +€2,015
new in 2025: €2,015
- Tax, wage and social debts +€1,567
up €1,567 (+10.0%), from €15,733 to €17,300
of which Remuneration and social security: +€1,684
- Gross operating margin +€38,541
up €38,541 (+1491.9%), from €2,583 to €41,125
- Staff costs +€37,814
up €37,814 (+207.5%), from €18,223 to €56,037
- Financial charges +€473
up €473 (+63.0%), from €751 to €1,225
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.
Cash bridge derived
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 | €42,860 | €20,646 | -€22,214 | -51.8% |
| Fixed assets | 21/28 | €29,097 | €18,073 | -€11,023 | -37.9% |
| Tangible fixed assets | 22/27 | €24,097 | €18,073 | -€6,023 | -25.0% |
| Plant, machinery and equipment | 23 | €11,375 | €7,520 | -€3,855 | -33.9% |
| Furniture and vehicles | 24 | €7,923 | €6,702 | -€1,221 | -15.4% |
| Other tangible fixed assets | 26 | €4,799 | €3,851 | -€948 | -19.7% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €13,763 | €2,572 | -€11,191 | -81.3% |
| Stocks and contracts in progress | 3 | €3,841 | - | -€3,841 | |
| Stocks | 30/36 | €3,841 | - | -€3,841 | |
| Amounts receivable within one year | 40/41 | €889 | €2,299 | +€1,410 | +158.6% |
| Trade receivables | 40 | €889 | €2,299 | +€1,410 | +158.6% |
| Cash at bank and in hand | 54/58 | €7,410 | €273 | -€7,137 | -96.3% |
| Deferred charges and accrued income | 490/1 | €1,623 | - | -€1,623 | |
| Total equity and liabilities | 10/49 | €42,860 | €20,646 | -€22,214 | -51.8% |
| Equity | 10/15 | -€20,963 | -€51,432 | -€30,469 | -145.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,618 | €1,618 | = | 0.0% |
| Distributable reserves | 133 | €1,618 | €1,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,581 | -€55,050 | -€30,469 | -124.0% |
| Amounts payable | 17/49 | €63,823 | €72,078 | +€8,255 | +12.9% |
| Amounts payable after more than one year | 17 | €21,102 | €38,000 | +€16,898 | +80.1% |
| Financial debts | 170/4 | €3,102 | - | -€3,102 | |
| Other amounts payable | 178/9 | €18,000 | €38,000 | +€20,000 | +111.1% |
| Amounts payable within one year | 42/48 | €42,721 | €32,063 | -€10,658 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €4,556 | €3,102 | -€1,454 | -31.9% |
| Trade debts | 44 | €21,468 | €10,772 | -€10,696 | -49.8% |
| Suppliers | 440/4 | €21,468 | €10,772 | -€10,696 | -49.8% |
| Advances received on contracts in progress | 46 | €896 | - | -€896 | |
| Taxes, remuneration and social security | 45 | €15,733 | €17,300 | +€1,567 | +10.0% |
| Taxes | 450/3 | €4,194 | €4,078 | -€117 | -2.8% |
| Remuneration and social security | 454/9 | €11,538 | €13,222 | +€1,684 | +14.6% |
| Other amounts payable | 47/48 | €69 | €890 | +€820 | +1185.9% |
| Accrued charges and deferred income | 492/3 | - | €2,015 | +€2,015 | |
| Non-recurring operating income | 76A | €13,469 | €200 | -€13,269 | -98.5% |
| Remuneration, social security and pensions | 62 | €18,223 | €56,037 | +€37,814 | +207.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,720 | €6,779 | +€59 | +0.9% |
| Other operating charges | 640/8 | €1,478 | €1,535 | +€57 | +3.9% |
| Non-recurring operating charges | 66A | - | €6,029 | +€6,029 | |
| Gross operating margin | 9900 | €2,583 | €41,125 | +€38,541 | +1491.9% |
| Operating profit (loss) | 9901 | -€23,838 | -€29,256 | -€5,418 | -22.7% |
| Financial income | 75/76B | €8 | €11 | +€3 | +40.3% |
| Recurring financial income | 75 | €8 | €11 | +€3 | +40.3% |
| Financial charges | 65/66B | €751 | €1,225 | +€473 | +63.0% |
| Recurring financial charges | 65 | €751 | €1,225 | +€473 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,581 | -€30,469 | -€5,888 | -24.0% |
| Profit (loss) for the period | 9904 | -€24,581 | -€30,469 | -€5,888 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,581 | -€30,469 | -€5,888 | -24.0% |
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 11 October 2026 via checked.be.