L&C ATTRACTIONS: what changed
L&C ATTRACTIONS
Largest movements
- Tangible fixed assets -€17,182
down €17,182 (-22.5%), from €76,483 to €59,301
of which Plant, machinery and equipment: -€10,218
- Cash -€5,678
down €5,678 (-67.2%), from €8,455 to €2,777
mainly Trade debts (-€24,873) and Net result for the year (-€7,532)
- Trade debts -€24,873
down €24,873 (-33.3%), from €74,602 to €49,730
- Profit (loss) carried forward +€2,468
up €2,468 (+47.1%), from €5,243 to €7,710
- Gross operating margin -€17,974
down €17,974 (-64.6%), from €27,823 to €9,849
- Taxes -€1,517
down €1,517 (-61.0%), from €2,486 to €970
- Depreciation +€1,456
up €1,456 (+11.1%), from €13,124 to €14,580
- Other operating charges -€653
down €653 (-32.1%), from €2,036 to €1,384
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,831 | €62,998 | -€22,833 | -26.6% |
| Formation expenses | 20 | €665 | €489 | -€176 | -26.5% |
| Fixed assets | 21/28 | €76,483 | €59,301 | -€17,182 | -22.5% |
| Tangible fixed assets | 22/27 | €76,483 | €59,301 | -€17,182 | -22.5% |
| Plant, machinery and equipment | 23 | €49,426 | €39,208 | -€10,218 | -20.7% |
| Furniture and vehicles | 24 | €27,057 | €20,093 | -€6,964 | -25.7% |
| Current assets | 29/58 | €8,683 | €3,208 | -€5,475 | -63.1% |
| Amounts receivable within one year | 40/41 | €228 | €431 | +€203 | +89.0% |
| Other amounts receivable | 41 | €228 | €431 | +€203 | +89.0% |
| Cash at bank and in hand | 54/58 | €8,455 | €2,777 | -€5,678 | -67.2% |
| Total equity and liabilities | 10/49 | €85,831 | €62,998 | -€22,833 | -26.6% |
| Equity | 10/15 | €10,743 | €13,210 | +€2,468 | +23.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,243 | €7,710 | +€2,468 | +47.1% |
| Amounts payable | 17/49 | €75,088 | €49,787 | -€25,301 | -33.7% |
| Amounts payable within one year | 42/48 | €75,088 | €49,787 | -€25,301 | -33.7% |
| Trade debts | 44 | €74,602 | €49,730 | -€24,873 | -33.3% |
| Suppliers | 440/4 | €74,602 | €49,730 | -€24,873 | -33.3% |
| Taxes, remuneration and social security | 45 | €486 | €58 | -€429 | -88.1% |
| Taxes | 450/3 | €486 | €58 | -€429 | -88.1% |
| Non-recurring operating income | 76A | - | €4,589 | +€4,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,124 | €14,580 | +€1,456 | +11.1% |
| Other operating charges | 640/8 | €2,036 | €1,384 | -€653 | -32.1% |
| Non-recurring operating charges | 66A | €4,202 | - | -€4,202 | |
| Gross operating margin | 9900 | €27,823 | €9,849 | -€17,974 | -64.6% |
| Operating profit (loss) | 9901 | €8,461 | -€6,115 | -€14,576 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €232 | €448 | +€216 | +93.4% |
| Recurring financial charges | 65 | €232 | €448 | +€216 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | €8,229 | -€6,563 | -€14,792 | |
| Income taxes | 67/77 | €2,486 | €970 | -€1,517 | -61.0% |
| Profit (loss) for the period | 9904 | €5,743 | -€7,532 | -€13,275 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,743 | -€7,532 | -€13,275 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.