Licoméno: 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.
Licoméno
Largest movements
- Receivables within one year -€6,622
down €6,622 (-61.9%), from €10,698 to €4,076
- Tangible fixed assets -€2,254
down €2,254 (-30.9%), from €7,301 to €5,048
of which Furniture and vehicles: -€1,459
- Other debts -€4,972
down €4,972 (-27.4%), from €18,160 to €13,188
- Trade debts -€2,910
down €2,910 (-61.6%), from €4,725 to €1,815
- Profit (loss) carried forward -€878
down €878 (-9.6%), from -€9,169 to -€10,048
- Gross operating margin -€1,837
down €1,837 (-46.6%), from €3,942 to €2,106
- Depreciation +€361
up €361 (+19.1%), from €1,892 to €2,254
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,227 | €9,363 | -€8,864 | -48.6% |
| Fixed assets | 21/28 | €7,301 | €5,048 | -€2,254 | -30.9% |
| Tangible fixed assets | 22/27 | €7,301 | €5,048 | -€2,254 | -30.9% |
| Plant, machinery and equipment | 23 | €3,346 | €2,551 | -€795 | -23.8% |
| Furniture and vehicles | 24 | €3,956 | €2,497 | -€1,459 | -36.9% |
| Current assets | 29/58 | €10,926 | €4,316 | -€6,610 | -60.5% |
| Amounts receivable within one year | 40/41 | €10,698 | €4,076 | -€6,622 | -61.9% |
| Trade receivables | 40 | €10,698 | €4,076 | -€6,622 | -61.9% |
| Cash at bank and in hand | 54/58 | €228 | €240 | +€11 | +4.9% |
| Total equity and liabilities | 10/49 | €18,227 | €9,363 | -€8,864 | -48.6% |
| Equity | 10/15 | -€6,169 | -€7,048 | -€878 | -14.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,169 | -€10,048 | -€878 | -9.6% |
| Amounts payable | 17/49 | €24,397 | €16,411 | -€7,986 | -32.7% |
| Amounts payable within one year | 42/48 | €23,897 | €15,911 | -€7,986 | -33.4% |
| Trade debts | 44 | €4,725 | €1,815 | -€2,910 | -61.6% |
| Suppliers | 440/4 | €4,725 | €1,815 | -€2,910 | -61.6% |
| Taxes, remuneration and social security | 45 | €1,012 | €908 | -€104 | -10.2% |
| Taxes | 450/3 | €1,012 | €908 | -€104 | -10.2% |
| Other amounts payable | 47/48 | €18,160 | €13,188 | -€4,972 | -27.4% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,892 | €2,254 | +€361 | +19.1% |
| Other operating charges | 640/8 | €628 | €644 | +€16 | +2.5% |
| Gross operating margin | 9900 | €3,942 | €2,106 | -€1,837 | -46.6% |
| Operating profit (loss) | 9901 | €1,422 | -€792 | -€2,214 | |
| Financial charges | 65/66B | €67 | €86 | +€20 | +29.7% |
| Recurring financial charges | 65 | €67 | €86 | +€20 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €1,356 | -€878 | -€2,234 | |
| Profit (loss) for the period | 9904 | €1,356 | -€878 | -€2,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,356 | -€878 | -€2,234 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.