L.K.M.C.: 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.M.C.
Largest movements
- Receivables within one year +€91,400
up €91,400 (+325%), from €28,105 to €119,505
of which Other amounts receivable: +€81,404
- Cash -€16,901
down €16,901 (-55.5%), from €30,437 to €13,536
mainly Receivables within one year (-€91,400) and Deferred charges and accrued income (-€29)
- Profit (loss) carried forward +€45,239
up €45,239 (+116%), from €38,852 to €84,092
- Other debts +€16,491
new in 2025: €16,491
- Tax, wage and social debts +€12,090
up €12,090 (+74.1%), from €16,320 to €28,411
of which Taxes: +€14,745
- Gross operating margin +€9,629
up €9,629 (+19.4%), from €49,509 to €59,139
- Taxes +€3,235
up €3,235 (+31.1%), from €10,409 to €13,644
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 | €59,137 | €133,665 | +€74,528 | +126% |
| Current assets | 29/58 | €59,137 | €133,665 | +€74,528 | +126% |
| Amounts receivable within one year | 40/41 | €28,105 | €119,505 | +€91,400 | +325% |
| Trade receivables | 40 | €27,831 | €37,827 | +€9,996 | +35.9% |
| Other amounts receivable | 41 | €274 | €81,678 | +€81,404 | +29,735% |
| Cash at bank and in hand | 54/58 | €30,437 | €13,536 | -€16,901 | -55.5% |
| Deferred charges and accrued income | 490/1 | €596 | €625 | +€29 | +4.8% |
| Total equity and liabilities | 10/49 | €59,137 | €133,665 | +€74,528 | +126% |
| Equity | 10/15 | €39,852 | €85,092 | +€45,239 | +114% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,852 | €84,092 | +€45,239 | +116% |
| Amounts payable | 17/49 | €19,285 | €48,574 | +€29,289 | +152% |
| Amounts payable within one year | 42/48 | €19,285 | €48,574 | +€29,289 | +152% |
| Trade debts | 44 | €2,965 | €3,672 | +€707 | +23.9% |
| Suppliers | 440/4 | €2,965 | €3,672 | +€707 | +23.9% |
| Taxes, remuneration and social security | 45 | €16,320 | €28,411 | +€12,090 | +74.1% |
| Taxes | 450/3 | €13,665 | €28,411 | +€14,745 | +108% |
| Remuneration and social security | 454/9 | €2,655 | €0 | -€2,655 | -100% |
| Other amounts payable | 47/48 | - | €16,491 | +€16,491 | |
| Other operating charges | 640/8 | €51 | €0 | -€51 | -100% |
| Gross operating margin | 9900 | €49,509 | €59,139 | +€9,629 | +19.4% |
| Operating profit (loss) | 9901 | €49,458 | €59,139 | +€9,680 | +19.6% |
| Financial income | 75/76B | €13 | €319 | +€306 | +2,380% |
| Recurring financial income | 75 | €13 | €319 | +€306 | +2,380% |
| Financial charges | 65/66B | €210 | €574 | +€364 | +174% |
| Recurring financial charges | 65 | €210 | €574 | +€364 | +174% |
| Profit (loss) for the period before taxes | 9903 | €49,261 | €58,883 | +€9,622 | +19.5% |
| Income taxes | 67/77 | €10,409 | €13,644 | +€3,235 | +31.1% |
| Profit (loss) for the period | 9904 | €38,852 | €45,239 | +€6,387 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,852 | €45,239 | +€6,387 | +16.4% |
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 22 October 2026 via checked.be.