L & C Concepts: 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 Concepts
Largest movements
- Cash -€5,087
down €5,087 (-54.6%), from €9,320 to €4,233
mainly Net result for the year (-€5,483) and Receivables after one year (-€2,000)
- Receivables after one year +€2,000
new in 2025: €2,000
- Tangible fixed assets -€1,289
down €1,289 (-11.9%), from €10,817 to €9,528
of which Plant, machinery and equipment: -€993
- Receivables within one year -€426
down €426 (-22.3%), from €1,908 to €1,483
of which Other amounts receivable: -€731
- Profit (loss) carried forward -€5,483
down €5,483 (-286.5%), from -€1,913 to -€7,396
- Trade debts +€904
up €904 (+58.2%), from €1,553 to €2,457
- Other debts -€264
down €264 (-1.2%), from €21,575 to €21,311
- Gross operating margin -€3,909
down €3,909, from €246 to -€3,663
- Financial charges -€802
down €802 (-85.4%), from €940 to €137
- Other operating charges +€394
new in 2025: €394
- Depreciation +€69
up €69 (+5.7%), from €1,219 to €1,289
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 | €23,214 | €18,385 | -€4,829 | -20.8% |
| Fixed assets | 21/28 | €11,187 | €9,898 | -€1,289 | -11.5% |
| Tangible fixed assets | 22/27 | €10,817 | €9,528 | -€1,289 | -11.9% |
| Plant, machinery and equipment | 23 | €8,110 | €7,117 | -€993 | -12.2% |
| Furniture and vehicles | 24 | €2,707 | €2,411 | -€296 | -10.9% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €12,027 | €8,487 | -€3,540 | -29.4% |
| Amounts receivable after more than one year | 29 | - | €2,000 | +€2,000 | |
| Trade receivables | 290 | - | €2,000 | +€2,000 | |
| Stocks and contracts in progress | 3 | €458 | €458 | = | 0.0% |
| Stocks | 30/36 | €458 | €458 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,908 | €1,483 | -€426 | -22.3% |
| Trade receivables | 40 | €484 | €789 | +€305 | +63.0% |
| Other amounts receivable | 41 | €1,424 | €694 | -€731 | -51.3% |
| Cash at bank and in hand | 54/58 | €9,320 | €4,233 | -€5,087 | -54.6% |
| Deferred charges and accrued income | 490/1 | €341 | €313 | -€28 | -8.1% |
| Total equity and liabilities | 10/49 | €23,214 | €18,385 | -€4,829 | -20.8% |
| Equity | 10/15 | €87 | -€5,396 | -€5,483 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,913 | -€7,396 | -€5,483 | -286.5% |
| Amounts payable | 17/49 | €23,128 | €23,782 | +€654 | +2.8% |
| Amounts payable within one year | 42/48 | €23,128 | €23,782 | +€654 | +2.8% |
| Trade debts | 44 | €1,553 | €2,457 | +€904 | +58.2% |
| Suppliers | 440/4 | €1,553 | €2,457 | +€904 | +58.2% |
| Taxes, remuneration and social security | 45 | - | €14 | +€14 | |
| Taxes | 450/3 | - | €14 | +€14 | |
| Other amounts payable | 47/48 | €21,575 | €21,311 | -€264 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,219 | €1,289 | +€69 | +5.7% |
| Other operating charges | 640/8 | - | €394 | +€394 | |
| Gross operating margin | 9900 | €246 | -€3,663 | -€3,909 | |
| Operating profit (loss) | 9901 | -€974 | -€5,346 | -€4,372 | -449.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5900.0% |
| Financial charges | 65/66B | €940 | €137 | -€802 | -85.4% |
| Recurring financial charges | 65 | €940 | €137 | -€802 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,913 | -€5,483 | -€3,569 | -186.5% |
| Profit (loss) for the period | 9904 | -€1,913 | -€5,483 | -€3,569 | -186.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,913 | -€5,483 | -€3,569 | -186.5% |
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 8 October 2026 via checked.be.