LILICAST: 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.
LILICAST
Largest movements
- Receivables within one year +€27,865
up €27,865 (+389%), from €7,168 to €35,033
- Cash -€11,614
down €11,614 (-27.0%), from €43,086 to €31,472
mainly Net result for the year (-€58,954) and Receivables within one year (-€27,865)
- Profit (loss) carried forward -€58,954
down €58,954 (-7.6%), from -€776,769 to -€835,723
- Short-term financial debts +€35,000
new in 2024: €35,000
- Trade debts +€26,737
up €26,737 (+42.8%), from €62,504 to €89,241
- Tax, wage and social debts +€11,061
up €11,061 (+33.8%), from €32,734 to €43,795
of which Taxes: +€9,532
- Accrued charges and deferred income +€1,762
up €1,762 (+1.9%), from €93,967 to €95,729
- Gross operating margin -€96,351
down €96,351 (-59.3%), from €162,602 to €66,251
- Staff costs -€41,135
down €41,135 (-27.5%), from €149,457 to €108,322
- Write-downs -€19,502
down €19,502 (-76.9%), from €25,370 to €5,868
- Depreciation -€10,017
down €10,017 (-93.1%), from €10,759 to €742
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,852 | €73,143 | +€16,291 | +28.7% |
| Fixed assets | 21/28 | €6,198 | €6,638 | +€440 | +7.1% |
| Tangible fixed assets | 22/27 | €1,198 | €1,638 | +€440 | +36.7% |
| Furniture and vehicles | 24 | €1,198 | €1,638 | +€440 | +36.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €50,654 | €66,505 | +€15,851 | +31.3% |
| Amounts receivable within one year | 40/41 | €7,168 | €35,033 | +€27,865 | +389% |
| Trade receivables | 40 | €7,168 | €35,033 | +€27,865 | +389% |
| Cash at bank and in hand | 54/58 | €43,086 | €31,472 | -€11,614 | -27.0% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €56,852 | €73,143 | +€16,291 | +28.7% |
| Equity | 10/15 | -€330,093 | -€389,047 | -€58,954 | -17.9% |
| Contributions | 10/11 | €446,676 | €446,676 | = | 0.0% |
| Capital | 10 | €446,676 | €446,676 | = | 0.0% |
| Issued capital | 100 | €446,676 | €446,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€776,769 | -€835,723 | -€58,954 | -7.6% |
| Amounts payable | 17/49 | €386,945 | €462,190 | +€75,245 | +19.4% |
| Amounts payable after more than one year | 17 | €123,987 | €123,987 | = | 0.0% |
| Other amounts payable | 178/9 | €123,987 | €123,987 | = | 0.0% |
| Amounts payable within one year | 42/48 | €168,991 | €242,474 | +€73,483 | +43.5% |
| Financial debts | 43 | - | €35,000 | +€35,000 | |
| Credit institutions | 430/8 | - | €35,000 | +€35,000 | |
| Trade debts | 44 | €62,504 | €89,241 | +€26,737 | +42.8% |
| Suppliers | 440/4 | €62,504 | €89,241 | +€26,737 | +42.8% |
| Taxes, remuneration and social security | 45 | €32,734 | €43,795 | +€11,061 | +33.8% |
| Taxes | 450/3 | €22,484 | €32,016 | +€9,532 | +42.4% |
| Remuneration and social security | 454/9 | €10,250 | €11,779 | +€1,529 | +14.9% |
| Other amounts payable | 47/48 | €73,753 | €74,438 | +€685 | +0.9% |
| Accrued charges and deferred income | 492/3 | €93,967 | €95,729 | +€1,762 | +1.9% |
| Remuneration, social security and pensions | 62 | €149,457 | €108,322 | -€41,135 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,759 | €742 | -€10,017 | -93.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,370 | €5,868 | -€19,502 | -76.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €162,602 | €66,251 | -€96,351 | -59.3% |
| Operating profit (loss) | 9901 | -€23,368 | -€49,068 | -€25,700 | -110% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €10,752 | €9,973 | -€779 | -7.2% |
| Recurring financial charges | 65 | €10,752 | €9,973 | -€779 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€34,120 | -€58,954 | -€24,834 | -72.8% |
| Profit (loss) for the period | 9904 | -€34,120 | -€58,954 | -€24,834 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,120 | -€58,954 | -€24,834 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.