LIKAU: 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.
LIKAU
Largest movements
- Receivables within one year +€108,369
up €108,369 (+58.7%), from €184,747 to €293,116
of which Other amounts receivable: +€110,290
- Deferred charges and accrued income -€89,804
down €89,804 (-40.3%), from €222,604 to €132,799
- Cash -€31,485
down €31,485 (-84.4%), from €37,323 to €5,838
mainly Receivables within one year (-€108,369) and Trade debts (-€102,907)
- Trade debts -€102,907
down €102,907 (-69.3%), from €148,482 to €45,576
- Tax, wage and social debts +€43,525
new in 2025: €43,525
- Profit (loss) carried forward +€43,142
up €43,142 (+17.4%), from €248,111 to €291,253
- Purchases and services -€319,604
down €319,604 (-55.9%), from €571,584 to €251,980
- Gross operating margin +€163,614
up €163,614, from -€1,960 to €161,654
- Turnover -€155,991
down €155,991 (-27.4%), from €569,624 to €413,634
- Staff costs +€103,386
new in 2025: €103,386
- Taxes +€14,381
new in 2025: €14,381
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 | €447,993 | €431,753 | -€16,240 | -3.6% |
| Fixed assets | 21/28 | €3,319 | - | -€3,319 | |
| Financial fixed assets | 28 | €3,319 | - | -€3,319 | |
| Current assets | 29/58 | €444,674 | €431,753 | -€12,921 | -2.9% |
| Amounts receivable within one year | 40/41 | €184,747 | €293,116 | +€108,369 | +58.7% |
| Trade receivables | 40 | €122,365 | €120,444 | -€1,921 | -1.6% |
| Other amounts receivable | 41 | €62,382 | €172,672 | +€110,290 | +177% |
| Cash at bank and in hand | 54/58 | €37,323 | €5,838 | -€31,485 | -84.4% |
| Deferred charges and accrued income | 490/1 | €222,604 | €132,799 | -€89,804 | -40.3% |
| Total equity and liabilities | 10/49 | €447,993 | €431,753 | -€16,240 | -3.6% |
| Equity | 10/15 | €299,511 | €342,653 | +€43,142 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,800 | €32,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Legal reserve | 130 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,111 | €291,253 | +€43,142 | +17.4% |
| Amounts payable | 17/49 | €148,482 | €89,101 | -€59,382 | -40.0% |
| Amounts payable within one year | 42/48 | €148,482 | €89,101 | -€59,382 | -40.0% |
| Trade debts | 44 | €148,482 | €45,576 | -€102,907 | -69.3% |
| Suppliers | 440/4 | €148,482 | €45,576 | -€102,907 | -69.3% |
| Taxes, remuneration and social security | 45 | - | €43,525 | +€43,525 | |
| Taxes | 450/3 | - | €43,525 | +€43,525 | |
| Turnover | 70 | €569,624 | €413,634 | -€155,991 | -27.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €571,584 | €251,980 | -€319,604 | -55.9% |
| Remuneration, social security and pensions | 62 | - | €103,386 | +€103,386 | |
| Other operating charges | 640/8 | €291 | €531 | +€239 | +82.3% |
| Gross operating margin | 9900 | -€1,960 | €161,654 | +€163,614 | |
| Operating profit (loss) | 9901 | -€2,251 | €57,737 | +€59,988 | |
| Financial charges | 65/66B | €1,587 | €215 | -€1,371 | -86.4% |
| Recurring financial charges | 65 | €1,587 | €215 | -€1,371 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,837 | €57,522 | +€61,359 | |
| Income taxes | 67/77 | - | €14,381 | +€14,381 | |
| Profit (loss) for the period | 9904 | -€3,837 | €43,141 | +€46,979 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,837 | €43,141 | +€46,979 |
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 26 October 2026 via checked.be.