L.C.B.: 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.B.
Largest movements
- Receivables within one year -€6,739
down €6,739 (-98.7%), from €6,829 to €90
of which Other amounts receivable: -€6,553
- Cash -€504
down €504 (-79.1%), from €637 to €133
mainly Other debts (-€7,106) and Net result for the year (-€2,509)
- Other debts -€7,106
down €7,106 (-56.6%), from €12,564 to €5,458
- Profit (loss) carried forward -€2,509
down €2,509 (-8.5%), from -€29,475 to -€31,984
- Trade debts +€2,372
new in 2025: €2,372
- Taxes -€4,489
no longer reported in 2025 (was €4,489)
- Gross operating margin -€699
down €699 (-59.9%), from -€1,167 to -€1,866
- Purchases and services +€665
up €665 (+41.5%), from €1,601 to €2,266
- Other operating charges -€240
down €240 (-32.3%), from €742 to €502
- Turnover -€34
down €34 (-7.8%), from €434 to €400
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.
Cash bridge derived
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 | €7,466 | €223 | -€7,243 | -97.0% |
| Current assets | 29/58 | €7,466 | €223 | -€7,243 | -97.0% |
| Amounts receivable within one year | 40/41 | €6,829 | €90 | -€6,739 | -98.7% |
| Trade receivables | 40 | €186 | - | -€186 | |
| Other amounts receivable | 41 | €6,643 | €90 | -€6,553 | -98.6% |
| Cash at bank and in hand | 54/58 | €637 | €133 | -€504 | -79.1% |
| Total equity and liabilities | 10/49 | €7,466 | €223 | -€7,243 | -97.0% |
| Equity | 10/15 | -€5,098 | -€7,607 | -€2,509 | -49.2% |
| Reserves | 13 | €24,377 | €24,377 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,377 | €24,377 | = | 0.0% |
| Other | 1319 | €24,377 | €24,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,475 | -€31,984 | -€2,509 | -8.5% |
| Amounts payable | 17/49 | €12,564 | €7,830 | -€4,734 | -37.7% |
| Amounts payable within one year | 42/48 | €12,564 | €7,830 | -€4,734 | -37.7% |
| Trade debts | 44 | - | €2,372 | +€2,372 | |
| Suppliers | 440/4 | - | €2,372 | +€2,372 | |
| Other amounts payable | 47/48 | €12,564 | €5,458 | -€7,106 | -56.6% |
| Turnover | 70 | €434 | €400 | -€34 | -7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,601 | €2,266 | +€665 | +41.5% |
| Other operating charges | 640/8 | €742 | €502 | -€240 | -32.3% |
| Gross operating margin | 9900 | -€1,167 | -€1,866 | -€699 | -59.9% |
| Operating profit (loss) | 9901 | -€1,909 | -€2,368 | -€459 | -24.0% |
| Financial charges | 65/66B | €134 | €141 | +€7 | +5.2% |
| Recurring financial charges | 65 | €134 | €141 | +€7 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,043 | -€2,509 | -€466 | -22.8% |
| Income taxes | 67/77 | €4,489 | - | -€4,489 | |
| Profit (loss) for the period | 9904 | -€6,532 | -€2,509 | +€4,023 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,532 | -€2,509 | +€4,023 | +61.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.