L.C. DESIGN: 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. DESIGN
Largest movements
- Receivables within one year -€5,856
down €5,856 (-76.5%), from €7,652 to €1,796
of which Trade receivables: -€5,052
- Tangible fixed assets -€4,834
down €4,834 (-35.9%), from €13,455 to €8,620
of which Furniture and vehicles: -€3,946
- Stocks and contracts +€3,666
up €3,666 (+21.4%), from €17,148 to €20,813
- Cash -€2,272
down €2,272 (-17.5%), from €12,993 to €10,721
mainly Net result for the year (-€6,525) and Stocks and contracts (-€3,666)
- Profit (loss) carried forward -€6,525
down €6,525 (-147%), from -€4,443 to -€10,968
- Other debts -€3,624
down €3,624 (-8.4%), from €43,246 to €39,621
- Trade debts +€553
up €553 (+12.7%), from €4,349 to €4,902
- Gross operating margin -€5,541
down €5,541, from €4,222 to -€1,319
- Financial income +€560
up €560 (+1,600%), from €35 to €595
- Other operating charges -€306
down €306 (-27.2%), from €1,122 to €816
- Depreciation +€114
up €114 (+2.4%), from €4,720 to €4,834
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 | €51,307 | €42,010 | -€9,297 | -18.1% |
| Fixed assets | 21/28 | €13,515 | €8,680 | -€4,834 | -35.8% |
| Tangible fixed assets | 22/27 | €13,455 | €8,620 | -€4,834 | -35.9% |
| Plant, machinery and equipment | 23 | €2,165 | €1,276 | -€888 | -41.0% |
| Furniture and vehicles | 24 | €11,290 | €7,344 | -€3,946 | -35.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €37,792 | €33,330 | -€4,462 | -11.8% |
| Stocks and contracts in progress | 3 | €17,148 | €20,813 | +€3,666 | +21.4% |
| Stocks | 30/36 | €17,148 | €20,813 | +€3,666 | +21.4% |
| Amounts receivable within one year | 40/41 | €7,652 | €1,796 | -€5,856 | -76.5% |
| Trade receivables | 40 | €6,397 | €1,345 | -€5,052 | -79.0% |
| Other amounts receivable | 41 | €1,255 | €451 | -€804 | -64.0% |
| Cash at bank and in hand | 54/58 | €12,993 | €10,721 | -€2,272 | -17.5% |
| Total equity and liabilities | 10/49 | €51,307 | €42,010 | -€9,297 | -18.1% |
| Equity | 10/15 | €3,612 | -€2,913 | -€6,525 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,443 | -€10,968 | -€6,525 | -147% |
| Amounts payable | 17/49 | €47,695 | €44,923 | -€2,771 | -5.8% |
| Amounts payable within one year | 42/48 | €47,695 | €44,923 | -€2,771 | -5.8% |
| Trade debts | 44 | €4,349 | €4,902 | +€553 | +12.7% |
| Suppliers | 440/4 | €4,349 | €4,902 | +€553 | +12.7% |
| Taxes, remuneration and social security | 45 | €100 | €400 | +€300 | +300% |
| Taxes | 450/3 | €100 | €100 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €43,246 | €39,621 | -€3,624 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,720 | €4,834 | +€114 | +2.4% |
| Other operating charges | 640/8 | €1,122 | €816 | -€306 | -27.2% |
| Gross operating margin | 9900 | €4,222 | -€1,319 | -€5,541 | |
| Operating profit (loss) | 9901 | -€1,620 | -€6,970 | -€5,349 | -330% |
| Financial income | 75/76B | €35 | €595 | +€560 | +1,600% |
| Recurring financial income | 75 | €35 | €595 | +€560 | +1,600% |
| Financial charges | 65/66B | €187 | €150 | -€37 | -19.8% |
| Recurring financial charges | 65 | €156 | €150 | -€6 | -3.8% |
| Non-recurring financial charges | 66B | €31 | - | -€31 | |
| Profit (loss) for the period before taxes | 9903 | -€1,772 | -€6,525 | -€4,753 | -268% |
| Income taxes | 67/77 | €8 | - | -€8 | |
| Profit (loss) for the period | 9904 | -€1,780 | -€6,525 | -€4,745 | -267% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,780 | -€6,525 | -€4,745 | -267% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.