L.C. Benefits: 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.
L.C. Benefits
Largest movements
- Cash +€11,260
up €11,260 (+2.7%), from €413,640 to €424,900
mainly Other debts (+€28,655) and Depreciation (+€4,742)
- Tangible fixed assets -€4,742
down €4,742 (-21.3%), from €22,302 to €17,560
- Other debts +€28,655
up €28,655 (+1,466%), from €1,955 to €30,610
- Reserves -€28,560
down €28,560 (-6.7%), from €427,288 to €398,728
of which Distributable reserves: -€28,560
- Profit (loss) carried forward +€4,476
up €4,476, from -€2,748 to €1,728
- Gross operating margin +€23,015
up €23,015, from -€12,475 to €10,540
- Depreciation +€3,445
up €3,445 (+266%), from €1,296 to €4,742
- Other operating charges -€208
down €208 (-16.1%), from €1,293 to €1,085
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.
Derived cash bridge
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 | €439,859 | €444,315 | +€4,456 | +1.0% |
| Fixed assets | 21/28 | €22,502 | €17,760 | -€4,742 | -21.1% |
| Tangible fixed assets | 22/27 | €22,302 | €17,560 | -€4,742 | -21.3% |
| Furniture and vehicles | 24 | €22,302 | €17,560 | -€4,742 | -21.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €417,358 | €426,555 | +€9,198 | +2.2% |
| Amounts receivable within one year | 40/41 | €2,000 | - | -€2,000 | |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €413,640 | €424,900 | +€11,260 | +2.7% |
| Deferred charges and accrued income | 490/1 | €1,718 | €1,655 | -€62 | -3.6% |
| Total equity and liabilities | 10/49 | €439,859 | €444,315 | +€4,456 | +1.0% |
| Equity | 10/15 | €436,940 | €412,855 | -€24,084 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €427,288 | €398,728 | -€28,560 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €425,428 | €396,868 | -€28,560 | -6.7% |
| Profit (loss) carried forward | 14 | -€2,748 | €1,728 | +€4,476 | |
| Amounts payable | 17/49 | €2,920 | €31,460 | +€28,540 | +978% |
| Amounts payable within one year | 42/48 | €2,920 | €31,460 | +€28,540 | +978% |
| Trade debts | 44 | €699 | €709 | +€10 | +1.4% |
| Suppliers | 440/4 | €699 | €709 | +€10 | +1.4% |
| Taxes, remuneration and social security | 45 | €265 | €141 | -€124 | -46.9% |
| Taxes | 450/3 | €265 | €141 | -€124 | -46.9% |
| Other amounts payable | 47/48 | €1,955 | €30,610 | +€28,655 | +1,466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €4,742 | +€3,445 | +266% |
| Other operating charges | 640/8 | €1,293 | €1,085 | -€208 | -16.1% |
| Gross operating margin | 9900 | -€12,475 | €10,540 | +€23,015 | |
| Operating profit (loss) | 9901 | -€15,064 | €4,713 | +€19,777 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €63 | €0 | -€63 | -100.0% |
| Recurring financial charges | 65 | €63 | €0 | -€63 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,127 | €4,713 | +€19,840 | |
| Income taxes | 67/77 | €265 | €237 | -€28 | -10.6% |
| Profit (loss) for the period | 9904 | -€15,393 | €4,476 | +€19,868 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,393 | €4,476 | +€19,868 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.