L.C.A.: what changed
Two fiscal 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.
L.C.A.
Largest movements
- Tangible fixed assets -€6,637
down €6,637 (-75.9%), from €8,742 to €2,105
- Receivables within one year -€3,811
down €3,811 (-90.0%), from €4,235 to €424
of which Trade receivables: -€3,811
- Cash -€1,491
down €1,491 (-89.3%), from €1,671 to €180
mainly Tax, wage and social debts (-€8,341) and Net result for the year (-€4,034)
- Tax, wage and social debts -€8,341
down €8,341 (-84.8%), from €9,836 to €1,495
of which Taxes: -€8,341
- Profit (loss) carried forward -€4,034
down €4,034 (-10.1%), from -€40,102 to -€44,135
- Other debts +€1,750
up €1,750 (+4.9%), from €35,746 to €37,496
- Trade debts -€1,315
down €1,315 (-44.3%), from €2,967 to €1,653
- Turnover -€11,953
down €11,953 (-30.2%), from €39,557 to €27,604
- Gross operating margin -€7,523
down €7,523 (-67.6%), from €11,123 to €3,600
- Purchases and services -€6,429
down €6,429 (-21.1%), from €30,434 to €24,004
- Taxes -€2,476
down €2,476, from €1,740 to -€736
- Depreciation +€945
up €945 (+16.6%), from €5,692 to €6,637
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.
Cash bridge derived
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 | €14,648 | €2,708 | -€11,940 | -81.5% |
| Fixed assets | 21/28 | €8,742 | €2,105 | -€6,637 | -75.9% |
| Tangible fixed assets | 22/27 | €8,742 | €2,105 | -€6,637 | -75.9% |
| Furniture and vehicles | 24 | €8,742 | €2,105 | -€6,637 | -75.9% |
| Current assets | 29/58 | €5,906 | €603 | -€5,303 | -89.8% |
| Amounts receivable within one year | 40/41 | €4,235 | €424 | -€3,811 | -90.0% |
| Trade receivables | 40 | €4,235 | €424 | -€3,811 | -90.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,671 | €180 | -€1,491 | -89.3% |
| Total equity and liabilities | 10/49 | €14,648 | €2,708 | -€11,940 | -81.5% |
| Equity | 10/15 | -€33,902 | -€37,935 | -€4,034 | -11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,102 | -€44,135 | -€4,034 | -10.1% |
| Amounts payable | 17/49 | €48,549 | €40,643 | -€7,906 | -16.3% |
| Amounts payable within one year | 42/48 | €48,549 | €40,643 | -€7,906 | -16.3% |
| Trade debts | 44 | €2,967 | €1,653 | -€1,315 | -44.3% |
| Suppliers | 440/4 | €2,967 | €1,653 | -€1,315 | -44.3% |
| Taxes, remuneration and social security | 45 | €9,836 | €1,495 | -€8,341 | -84.8% |
| Taxes | 450/3 | €9,836 | €1,495 | -€8,341 | -84.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €35,746 | €37,496 | +€1,750 | +4.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €39,557 | €27,604 | -€11,953 | -30.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,434 | €24,004 | -€6,429 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,692 | €6,637 | +€945 | +16.6% |
| Other operating charges | 640/8 | €597 | €1,339 | +€741 | +124.1% |
| Gross operating margin | 9900 | €11,123 | €3,600 | -€7,523 | -67.6% |
| Operating profit (loss) | 9901 | €4,834 | -€4,376 | -€9,210 | |
| Financial income | 75/76B | - | €292 | +€292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Financial charges | 65/66B | €1,071 | €686 | -€385 | -35.9% |
| Recurring financial charges | 65 | €1,071 | €686 | -€385 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €3,763 | -€4,770 | -€8,533 | |
| Income taxes | 67/77 | €1,740 | -€736 | -€2,476 | |
| Profit (loss) for the period | 9904 | €2,023 | -€4,034 | -€6,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,023 | -€4,034 | -€6,057 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.