LILIGO CONSULTING: 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.
LILIGO CONSULTING
Largest movements
- Cash +€78,834
up €78,834 (+2,592%), from €3,041 to €81,875
mainly Net result for the year (+€55,048) and Tax, wage and social debts (+€21,684)
- Receivables within one year -€7,708
down €7,708 (-35.3%), from €21,838 to €14,130
of which Trade receivables: -€10,487
- Tangible fixed assets +€1,767
new in 2025: €1,767
- Profit (loss) carried forward +€54,189
up €54,189 (+498%), from €10,881 to €65,070
- Tax, wage and social debts +€21,684
up €21,684 (+780%), from €2,779 to €24,463
- Accrued charges and deferred income -€3,109
no longer reported in 2025 (was €3,109)
- Other debts +€2,919
up €2,919 (+185%), from €1,580 to €4,499
- Trade debts -€2,443
down €2,443 (-80.6%), from €3,030 to €587
of which Suppliers: -€2,378
- Gross operating margin +€59,389
up €59,389 (+435%), from €13,660 to €73,049
- Taxes +€13,240
up €13,240 (+476%), from €2,779 to €16,019
- Financial charges +€926
new in 2025: €926
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 | €24,879 | €98,119 | +€73,240 | +294% |
| Fixed assets | 21/28 | - | €1,767 | +€1,767 | |
| Tangible fixed assets | 22/27 | - | €1,767 | +€1,767 | |
| Furniture and vehicles | 24 | - | €1,767 | +€1,767 | |
| Current assets | 29/58 | €24,879 | €96,352 | +€71,472 | +287% |
| Amounts receivable within one year | 40/41 | €21,838 | €14,130 | -€7,708 | -35.3% |
| Trade receivables | 40 | €21,838 | €11,351 | -€10,487 | -48.0% |
| Other amounts receivable | 41 | - | €2,779 | +€2,779 | |
| Cash at bank and in hand | 54/58 | €3,041 | €81,875 | +€78,834 | +2,592% |
| Deferred charges and accrued income | 490/1 | - | €347 | +€347 | |
| Total equity and liabilities | 10/49 | €24,879 | €98,119 | +€73,240 | +294% |
| Equity | 10/15 | €14,381 | €68,570 | +€54,189 | +377% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,881 | €65,070 | +€54,189 | +498% |
| Amounts payable | 17/49 | €10,498 | €29,549 | +€19,051 | +181% |
| Amounts payable within one year | 42/48 | €7,389 | €29,549 | +€22,160 | +300% |
| Trade debts | 44 | €3,030 | €587 | -€2,443 | -80.6% |
| Suppliers | 440/4 | €2,965 | €587 | -€2,378 | -80.2% |
| Bills of exchange payable | 441 | €66 | - | -€66 | |
| Taxes, remuneration and social security | 45 | €2,779 | €24,463 | +€21,684 | +780% |
| Taxes | 450/3 | €2,779 | €24,463 | +€21,684 | +780% |
| Other amounts payable | 47/48 | €1,580 | €4,499 | +€2,919 | +185% |
| Accrued charges and deferred income | 492/3 | €3,109 | - | -€3,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €433 | +€433 | |
| Other operating charges | 640/8 | - | €639 | +€639 | |
| Gross operating margin | 9900 | €13,660 | €73,049 | +€59,389 | +435% |
| Operating profit (loss) | 9901 | €13,660 | €71,977 | +€58,317 | +427% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | - | €926 | +€926 | |
| Recurring financial charges | 65 | - | €926 | +€926 | |
| Profit (loss) for the period before taxes | 9903 | €13,660 | €71,067 | +€57,407 | +420% |
| Income taxes | 67/77 | €2,779 | €16,019 | +€13,240 | +476% |
| Profit (loss) for the period | 9904 | €10,881 | €55,048 | +€44,167 | +406% |
| Profit (loss) for the period to be appropriated | 9905 | €10,881 | €55,048 | +€44,167 | +406% |
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.