L-CAPITAL: what changed
What changed
L-CAPITAL
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€22
2024 · -€598+€576
Equity
€515,900
2024 · €515,922-€22
Cash
€19,263
2024 · €19,489-€226
Balance sheet total
€516,432
2024 · €516,410+€22
Largest movements
Assets
- Tangible fixed assets -€8,364
down €8,364 (-3.8%), from €218,175 to €209,811
of which Land and buildings: -€5,783
- Current investments +€8,178
up €8,178 (+3.0%), from €276,056 to €284,234
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income +€1,686
up €1,686 (+33.7%), from €4,999 to €6,684
- Gross operating margin -€777
down €777 (-18.1%), from €4,305 to €3,528
- Other operating charges +€574
up €574 (+44.3%), from €1,296 to €1,870
- Depreciation -€219
down €219 (-2.5%), from €8,582 to €8,364
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€598
Gross operating margin
-€777
Depreciation
+€219
Other operating charges
-€574
Financial income
+€1,686
Taxes
+€23
Result 2025
-€22
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,952
Investment
-€8,178
Financing
€0
Cash 2024
€19,489
From operations (derived)
+€7,952
Net result for the year
-€22
Depreciation
+€8,364
Receivables within one year
+€981
Deferred charges and accrued income
-€1,415
Trade debts
-€52
Tax, wage and social debts
+€95
Investment (derived)
-€8,178
Current investments
-€8,178
Cash 2025
€19,263
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €516,410 | €516,432 | +€22 | 0.0% |
| Fixed assets | 21/28 | €218,175 | €209,811 | -€8,364 | -3.8% |
| Tangible fixed assets | 22/27 | €218,175 | €209,811 | -€8,364 | -3.8% |
| Land and buildings | 22 | €212,668 | €206,885 | -€5,783 | -2.7% |
| Plant, machinery and equipment | 23 | €2,018 | €1,110 | -€908 | -45.0% |
| Furniture and vehicles | 24 | €3,490 | €1,817 | -€1,673 | -47.9% |
| Current assets | 29/58 | €298,234 | €306,620 | +€8,386 | +2.8% |
| Amounts receivable within one year | 40/41 | €2,532 | €1,551 | -€981 | -38.7% |
| Trade receivables | 40 | €986 | - | -€986 | |
| Other amounts receivable | 41 | €1,546 | €1,551 | +€5 | +0.3% |
| Current investments | 50/53 | €276,056 | €284,234 | +€8,178 | +3.0% |
| Cash at bank and in hand | 54/58 | €19,489 | €19,263 | -€226 | -1.2% |
| Deferred charges and accrued income | 490/1 | €158 | €1,573 | +€1,415 | +896% |
| Total equity and liabilities | 10/49 | €516,410 | €516,432 | +€22 | 0.0% |
| Equity | 10/15 | €515,922 | €515,900 | -€22 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €497,322 | €497,300 | -€22 | 0.0% |
| 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 | €495,462 | €495,440 | -€22 | 0.0% |
| Amounts payable | 17/49 | €488 | €531 | +€43 | +8.9% |
| Amounts payable within one year | 42/48 | €488 | €531 | +€43 | +8.9% |
| Trade debts | 44 | €488 | €436 | -€52 | -10.7% |
| Suppliers | 440/4 | €488 | €436 | -€52 | -10.7% |
| Taxes, remuneration and social security | 45 | - | €95 | +€95 | |
| Taxes | 450/3 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,582 | €8,364 | -€219 | -2.5% |
| Other operating charges | 640/8 | €1,296 | €1,870 | +€574 | +44.3% |
| Gross operating margin | 9900 | €4,305 | €3,528 | -€777 | -18.1% |
| Operating profit (loss) | 9901 | -€5,574 | -€6,706 | -€1,132 | -20.3% |
| Financial income | 75/76B | €4,999 | €6,684 | +€1,686 | +33.7% |
| Recurring financial income | 75 | €4,999 | €6,684 | +€1,686 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€575 | -€22 | +€553 | +96.2% |
| Income taxes | 67/77 | €23 | - | -€23 | |
| Profit (loss) for the period | 9904 | -€598 | -€22 | +€576 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€598 | -€22 | +€576 | +96.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.