L&C Buildings: 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 Buildings
Largest movements
- Stocks and contracts -€26,324
no longer reported in 2025 (was €26,324)
- Cash +€17,833
up €17,833 (+55.0%), from €32,425 to €50,258
mainly Stocks and contracts (+€26,324) and Receivables within one year (+€1,209)
- Receivables within one year -€1,209
down €1,209 (-92.1%), from €1,312 to €104
of which Trade receivables: -€799
- Trade debts -€5,893
down €5,893 (-86.4%), from €6,823 to €930
- Profit (loss) carried forward -€3,931
down €3,931 (-24.9%), from -€15,761 to -€19,692
- Gross operating margin +€11,263
up €11,263 (+76.7%), from -€14,692 to -€3,430
- Other operating charges -€568
down €568 (-55.2%), from €1,030 to €462
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 | €60,085 | €50,362 | -€9,723 | -16.2% |
| Current assets | 29/58 | €60,085 | €50,362 | -€9,723 | -16.2% |
| Stocks and contracts in progress | 3 | €26,324 | - | -€26,324 | |
| Stocks | 30/36 | €26,324 | - | -€26,324 | |
| Amounts receivable within one year | 40/41 | €1,312 | €104 | -€1,209 | -92.1% |
| Trade receivables | 40 | €799 | - | -€799 | |
| Other amounts receivable | 41 | €514 | €104 | -€410 | -79.8% |
| Cash at bank and in hand | 54/58 | €32,425 | €50,258 | +€17,833 | +55.0% |
| Deferred charges and accrued income | 490/1 | €23 | - | -€23 | |
| Total equity and liabilities | 10/49 | €60,085 | €50,362 | -€9,723 | -16.2% |
| Equity | 10/15 | €53,261 | €49,331 | -€3,931 | -7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,022 | €49,022 | = | 0.0% |
| Distributable reserves | 133 | €49,022 | €49,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,761 | -€19,692 | -€3,931 | -24.9% |
| Amounts payable | 17/49 | €6,823 | €1,031 | -€5,792 | -84.9% |
| Amounts payable within one year | 42/48 | €6,823 | €930 | -€5,893 | -86.4% |
| Trade debts | 44 | €6,823 | €930 | -€5,893 | -86.4% |
| Suppliers | 440/4 | €6,823 | €930 | -€5,893 | -86.4% |
| Accrued charges and deferred income | 492/3 | - | €101 | +€101 | |
| Other operating charges | 640/8 | €1,030 | €462 | -€568 | -55.2% |
| Gross operating margin | 9900 | -€14,692 | -€3,430 | +€11,263 | +76.7% |
| Operating profit (loss) | 9901 | -€15,722 | -€3,892 | +€11,830 | +75.2% |
| Financial charges | 65/66B | €39 | €39 | = | 0.0% |
| Recurring financial charges | 65 | €39 | €39 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,761 | -€3,931 | +€11,830 | +75.1% |
| Profit (loss) for the period | 9904 | -€15,761 | -€3,931 | +€11,830 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,761 | -€3,931 | +€11,830 | +75.1% |
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 1 November 2026 via checked.be.