L.K. & Co: 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.K. & Co
Largest movements
- Receivables within one year +€149,900
up €149,900 (+121%), from €124,001 to €273,901
of which Trade receivables: +€149,900
- Reserves +€123,547
up €123,547 (+60.8%), from €203,336 to €326,883
of which Distributable reserves: +€123,547
- Other debts +€24,863
up €24,863 (+1.5%), from €1.7m to €1.7m
- Gross operating margin +€51,518
up €51,518 (+90.3%), from €57,048 to €108,566
- Other operating charges -€1,978
down €1,978 (-94.0%), from €2,104 to €126
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 | €2,170,875 | €2,319,719 | +€148,844 | +6.9% |
| Fixed assets | 21/28 | €2,045,322 | €2,045,322 | = | 0.0% |
| Financial fixed assets | 28 | €2,045,322 | €2,045,322 | = | 0.0% |
| Current assets | 29/58 | €125,554 | €274,398 | +€148,844 | +119% |
| Amounts receivable within one year | 40/41 | €124,001 | €273,901 | +€149,900 | +121% |
| Trade receivables | 40 | €124,000 | €273,900 | +€149,900 | +121% |
| Other amounts receivable | 41 | €1 | €1 | +€0 | +6.6% |
| Cash at bank and in hand | 54/58 | €1,553 | €497 | -€1,056 | -68.0% |
| Total equity and liabilities | 10/49 | €2,170,875 | €2,319,719 | +€148,844 | +6.9% |
| Equity | 10/15 | €513,336 | €636,883 | +€123,547 | +24.1% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Capital | 10 | €310,000 | €310,000 | = | 0.0% |
| Issued capital | 100 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €203,336 | €326,883 | +€123,547 | +60.8% |
| Non-distributable reserves | 130/1 | €31,000 | €31,000 | = | 0.0% |
| Legal reserve | 130 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €172,336 | €295,883 | +€123,547 | +71.7% |
| Amounts payable | 17/49 | €1,657,540 | €1,682,836 | +€25,297 | +1.5% |
| Amounts payable within one year | 42/48 | €1,657,540 | €1,682,836 | +€25,297 | +1.5% |
| Trade debts | 44 | - | €434 | +€434 | |
| Suppliers | 440/4 | - | €434 | +€434 | |
| Other amounts payable | 47/48 | €1,657,540 | €1,682,403 | +€24,863 | +1.5% |
| Other operating charges | 640/8 | €2,104 | €126 | -€1,978 | -94.0% |
| Gross operating margin | 9900 | €57,048 | €108,566 | +€51,518 | +90.3% |
| Operating profit (loss) | 9901 | €54,944 | €108,440 | +€53,496 | +97.4% |
| Financial charges | 65/66B | €24,558 | €24,892 | +€334 | +1.4% |
| Recurring financial charges | 65 | €24,558 | €24,892 | +€334 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €30,385 | €83,547 | +€53,162 | +175% |
| Profit (loss) for the period | 9904 | €30,385 | €83,547 | +€53,162 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €30,385 | €83,547 | +€53,162 | +175% |
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 18 October 2026 via checked.be.