LC Colors: 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.
LC Colors
Largest movements
- Tangible fixed assets -€47,031
down €47,031 (-2.5%), from €1.9m to €1.8m
of which Land and buildings: -€42,940
- Debts after one year +€2.3m
new in 2024: €2.3m
- Other debts -€2.2m
no longer reported in 2024 (was €2.2m)
- Profit (loss) carried forward -€67,727
down €67,727 (-22.0%), from -€308,476 to -€376,203
- Gross operating margin -€105,888
down €105,888, from €101,765 to -€4,123
- Depreciation -€28,112
down €28,112 (-35.1%), from €80,143 to €52,031
- Other operating charges +€7,742
up €7,742 (+212%), from €3,645 to €11,387
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 | €1,951,527 | €1,917,538 | -€33,989 | -1.7% |
| Fixed assets | 21/28 | €1,874,347 | €1,830,016 | -€44,331 | -2.4% |
| Tangible fixed assets | 22/27 | €1,874,347 | €1,827,316 | -€47,031 | -2.5% |
| Land and buildings | 22 | €1,805,660 | €1,762,720 | -€42,940 | -2.4% |
| Furniture and vehicles | 24 | €66,487 | €64,596 | -€1,891 | -2.8% |
| Assets under construction and advance payments | 27 | €2,200 | - | -€2,200 | |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €77,180 | €87,522 | +€10,342 | +13.4% |
| Amounts receivable within one year | 40/41 | €70,972 | €82,874 | +€11,901 | +16.8% |
| Trade receivables | 40 | €3,630 | €21,780 | +€18,150 | +500% |
| Other amounts receivable | 41 | €67,342 | €61,094 | -€6,249 | -9.3% |
| Cash at bank and in hand | 54/58 | €6,208 | €4,362 | -€1,846 | -29.7% |
| Deferred charges and accrued income | 490/1 | - | €287 | +€287 | |
| Total equity and liabilities | 10/49 | €1,951,527 | €1,917,538 | -€33,989 | -1.7% |
| Equity | 10/15 | -€289,506 | -€357,233 | -€67,727 | -23.4% |
| Contributions | 10/11 | €18,970 | €18,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€308,476 | -€376,203 | -€67,727 | -22.0% |
| Amounts payable | 17/49 | €2,241,033 | €2,274,771 | +€33,738 | +1.5% |
| Amounts payable after more than one year | 17 | - | €2,274,619 | +€2.3m | |
| Other amounts payable | 178/9 | - | €2,274,619 | +€2.3m | |
| Amounts payable within one year | 42/48 | €2,241,033 | €152 | -€2.2m | -100.0% |
| Trade debts | 44 | - | €152 | +€152 | |
| Suppliers | 440/4 | - | €152 | +€152 | |
| Other amounts payable | 47/48 | €2,241,033 | - | -€2.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,143 | €52,031 | -€28,112 | -35.1% |
| Other operating charges | 640/8 | €3,645 | €11,387 | +€7,742 | +212% |
| Non-recurring operating charges | 66A | €9,225 | - | -€9,225 | |
| Gross operating margin | 9900 | €101,765 | -€4,123 | -€105,888 | |
| Operating profit (loss) | 9901 | €8,753 | -€67,540 | -€76,293 | |
| Financial charges | 65/66B | €180 | €186 | +€7 | +3.8% |
| Recurring financial charges | 65 | €180 | €186 | +€7 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €8,573 | -€67,727 | -€76,300 | |
| Profit (loss) for the period | 9904 | €8,573 | -€67,727 | -€76,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,573 | -€67,727 | -€76,300 |
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.