Lika Beheer: 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 Beheer
Largest movements
- Tangible fixed assets -€24,749
down €24,749 (-6.4%), from €384,198 to €359,449
of which Furniture and vehicles: -€17,231
- Cash +€20,732
up €20,732 (+227%), from €9,149 to €29,881
mainly Other debts (+€43,870) and Net result for the year (+€30,334)
- Receivables within one year -€6,900
down €6,900 (-22.3%), from €31,000 to €24,100
- Trade debts -€66,874
down €66,874 (-98.1%), from €68,185 to €1,311
- Other debts +€43,870
up €43,870 (+538%), from €8,158 to €52,029
- Profit (loss) carried forward +€30,334
up €30,334 (+27.2%), from €111,391 to €141,725
- Debts after one year -€14,512
down €14,512 (-7.5%), from €192,330 to €177,818
- Depreciation +€14,446
up €14,446 (+94.9%), from €15,215 to €29,662
- Purchases and services -€7,822
down €7,822 (-7.7%), from €101,539 to €93,717
- Turnover +€4,120
up €4,120 (+3.0%), from €137,164 to €141,284
- Taxes -€3,647
down €3,647 (-39.8%), from €9,168 to €5,520
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 | €424,347 | €415,099 | -€9,248 | -2.2% |
| Fixed assets | 21/28 | €384,198 | €359,449 | -€24,749 | -6.4% |
| Tangible fixed assets | 22/27 | €384,198 | €359,449 | -€24,749 | -6.4% |
| Land and buildings | 22 | €305,407 | €297,889 | -€7,518 | -2.5% |
| Furniture and vehicles | 24 | €78,791 | €61,560 | -€17,231 | -21.9% |
| Current assets | 29/58 | €40,149 | €55,650 | +€15,501 | +38.6% |
| Amounts receivable within one year | 40/41 | €31,000 | €24,100 | -€6,900 | -22.3% |
| Trade receivables | 40 | €31,000 | €24,100 | -€6,900 | -22.3% |
| Cash at bank and in hand | 54/58 | €9,149 | €29,881 | +€20,732 | +227% |
| Deferred charges and accrued income | 490/1 | - | €1,669 | +€1,669 | |
| Total equity and liabilities | 10/49 | €424,347 | €415,099 | -€9,248 | -2.2% |
| Equity | 10/15 | €129,991 | €160,325 | +€30,334 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,391 | €141,725 | +€30,334 | +27.2% |
| Amounts payable | 17/49 | €294,356 | €254,773 | -€39,583 | -13.4% |
| Amounts payable after more than one year | 17 | €192,330 | €177,818 | -€14,512 | -7.5% |
| Financial debts | 170/4 | €192,330 | €177,818 | -€14,512 | -7.5% |
| Amounts payable within one year | 42/48 | €102,026 | €76,955 | -€25,071 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €18,119 | €14,512 | -€3,608 | -19.9% |
| Trade debts | 44 | €68,185 | €1,311 | -€66,874 | -98.1% |
| Suppliers | 440/4 | €68,185 | €1,311 | -€66,874 | -98.1% |
| Taxes, remuneration and social security | 45 | €7,564 | €9,104 | +€1,540 | +20.4% |
| Taxes | 450/3 | €7,564 | €9,104 | +€1,540 | +20.4% |
| Other amounts payable | 47/48 | €8,158 | €52,029 | +€43,870 | +538% |
| Turnover | 70 | €137,164 | €141,284 | +€4,120 | +3.0% |
| Non-recurring operating income | 76A | €3,073 | - | -€3,073 | |
| Goods, raw materials, services and sundry goods | 60/61 | €101,539 | €93,717 | -€7,822 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,215 | €29,662 | +€14,446 | +94.9% |
| Other operating charges | 640/8 | €2,051 | €1,625 | -€426 | -20.8% |
| Gross operating margin | 9900 | €70,935 | €71,091 | +€155 | +0.2% |
| Operating profit (loss) | 9901 | €53,669 | €39,804 | -€13,865 | -25.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,779 | €3,949 | -€830 | -17.4% |
| Recurring financial charges | 65 | €4,779 | €3,949 | -€830 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €48,890 | €35,855 | -€13,036 | -26.7% |
| Income taxes | 67/77 | €9,168 | €5,520 | -€3,647 | -39.8% |
| Profit (loss) for the period | 9904 | €39,723 | €30,334 | -€9,388 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,723 | €30,334 | -€9,388 | -23.6% |
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 29 October 2026 via checked.be.