LILICUP: 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.
LILICUP
Largest movements
- Cash +€51,049
up €51,049 (+145%), from €35,310 to €86,359
mainly Net result for the year (+€75,457) and Tax, wage and social debts (+€27,120)
- Tangible fixed assets -€5,734
down €5,734 (-5.0%), from €114,650 to €108,916
of which Plant, machinery and equipment: -€4,633
- Stocks and contracts -€3,846
down €3,846 (-16.7%), from €22,978 to €19,133
- Reserves +€44,504
up €44,504 (+136%), from €32,813 to €77,317
- Tax, wage and social debts +€27,120
up €27,120 (+67.7%), from €40,046 to €67,166
of which Taxes: +€25,489
- Trade debts -€16,276
down €16,276 (-21.9%), from €74,169 to €57,894
- Other debts -€12,847
down €12,847 (-29.2%), from €43,951 to €31,104
- Gross operating margin +€91,251
up €91,251 (+19.7%), from €462,703 to €553,954
- Taxes +€29,360
up €29,360 (+266%), from €11,058 to €40,418
- Staff costs +€26,006
up €26,006 (+7.0%), from €373,961 to €399,967
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 | €263,857 | €305,652 | +€41,795 | +15.8% |
| Fixed assets | 21/28 | €162,958 | €154,851 | -€8,107 | -5.0% |
| Intangible fixed assets | 21 | €15,058 | €12,535 | -€2,523 | -16.8% |
| Tangible fixed assets | 22/27 | €114,650 | €108,916 | -€5,734 | -5.0% |
| Plant, machinery and equipment | 23 | €16,731 | €12,099 | -€4,633 | -27.7% |
| Furniture and vehicles | 24 | €6,970 | €4,254 | -€2,715 | -39.0% |
| Other tangible fixed assets | 26 | €90,949 | €92,563 | +€1,614 | +1.8% |
| Financial fixed assets | 28 | €33,250 | €33,400 | +€150 | +0.5% |
| Current assets | 29/58 | €100,899 | €150,801 | +€49,902 | +49.5% |
| Stocks and contracts in progress | 3 | €22,978 | €19,133 | -€3,846 | -16.7% |
| Stocks | 30/36 | €22,978 | €19,133 | -€3,846 | -16.7% |
| Amounts receivable within one year | 40/41 | €38,979 | €40,407 | +€1,427 | +3.7% |
| Trade receivables | 40 | €13,357 | €39,193 | +€25,836 | +193% |
| Other amounts receivable | 41 | €25,622 | €1,214 | -€24,408 | -95.3% |
| Current investments | 50/53 | €2,057 | €2,066 | +€9 | +0.4% |
| Cash at bank and in hand | 54/58 | €35,310 | €86,359 | +€51,049 | +145% |
| Deferred charges and accrued income | 490/1 | €1,574 | €2,837 | +€1,262 | +80.2% |
| Total equity and liabilities | 10/49 | €263,857 | €305,652 | +€41,795 | +15.8% |
| Equity | 10/15 | €104,803 | €149,307 | +€44,504 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,813 | €77,317 | +€44,504 | +136% |
| Distributable reserves | 133 | €32,813 | €77,317 | +€44,504 | +136% |
| Profit (loss) carried forward | 14 | €53,390 | €53,390 | = | 0.0% |
| Amounts payable | 17/49 | €159,054 | €156,345 | -€2,709 | -1.7% |
| Amounts payable within one year | 42/48 | €159,054 | €156,340 | -€2,714 | -1.7% |
| Financial debts | 43 | - | €177 | +€177 | |
| Credit institutions | 430/8 | - | €177 | +€177 | |
| Trade debts | 44 | €74,169 | €57,894 | -€16,276 | -21.9% |
| Suppliers | 440/4 | €74,169 | €57,894 | -€16,276 | -21.9% |
| Advances received on contracts in progress | 46 | €888 | €0 | -€888 | -100% |
| Taxes, remuneration and social security | 45 | €40,046 | €67,166 | +€27,120 | +67.7% |
| Taxes | 450/3 | - | €25,489 | +€25,489 | |
| Remuneration and social security | 454/9 | €40,046 | €41,677 | +€1,631 | +4.1% |
| Other amounts payable | 47/48 | €43,951 | €31,104 | -€12,847 | -29.2% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €373,961 | €399,967 | +€26,006 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,390 | €26,938 | -€2,451 | -8.3% |
| Other operating charges | 640/8 | €3,535 | €522 | -€3,013 | -85.2% |
| Gross operating margin | 9900 | €462,703 | €553,954 | +€91,251 | +19.7% |
| Operating profit (loss) | 9901 | €55,817 | €126,527 | +€70,710 | +127% |
| Financial income | 75/76B | €2,552 | €669 | -€1,883 | -73.8% |
| Recurring financial income | 75 | €2,552 | €669 | -€1,883 | -73.8% |
| Financial charges | 65/66B | €14,280 | €11,321 | -€2,958 | -20.7% |
| Recurring financial charges | 65 | €14,280 | €11,321 | -€2,958 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €44,090 | €115,875 | +€71,785 | +163% |
| Income taxes | 67/77 | €11,058 | €40,418 | +€29,360 | +266% |
| Profit (loss) for the period | 9904 | €33,032 | €75,457 | +€42,426 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €33,032 | €75,457 | +€42,426 | +128% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.