L & K Technics: 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 Technics
Largest movements
- Cash +€25,072
up €25,072 (+13.3%), from €189,090 to €214,162
mainly Net result for the year (+€27,020) and Trade debts (+€3,059)
- Receivables within one year +€3,907
up €3,907 (+24.8%), from €15,737 to €19,644
of which Trade receivables: +€2,107
- Reserves +€27,000
up €27,000 (+41.3%), from €65,400 to €92,400
- Trade debts +€3,059
up €3,059 (+140%), from €2,186 to €5,244
- Gross operating margin -€12,412
down €12,412 (-23.6%), from €52,610 to €40,198
- Taxes -€3,518
down €3,518 (-24.4%), from €14,422 to €10,904
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 | €211,775 | €240,909 | +€29,133 | +13.8% |
| Current assets | 29/58 | €211,775 | €240,909 | +€29,133 | +13.8% |
| Stocks and contracts in progress | 3 | €1,226 | €1,384 | +€158 | +12.9% |
| Stocks | 30/36 | €1,226 | €1,384 | +€158 | +12.9% |
| Amounts receivable within one year | 40/41 | €15,737 | €19,644 | +€3,907 | +24.8% |
| Trade receivables | 40 | €15,737 | €17,844 | +€2,107 | +13.4% |
| Other amounts receivable | 41 | - | €1,800 | +€1,800 | |
| Cash at bank and in hand | 54/58 | €189,090 | €214,162 | +€25,072 | +13.3% |
| Deferred charges and accrued income | 490/1 | €5,722 | €5,718 | -€3 | -0.1% |
| Total equity and liabilities | 10/49 | €211,775 | €240,909 | +€29,133 | +13.8% |
| Equity | 10/15 | €179,405 | €206,425 | +€27,020 | +15.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,400 | €92,400 | +€27,000 | +41.3% |
| Distributable reserves | 133 | €65,400 | €92,400 | +€27,000 | +41.3% |
| Profit (loss) carried forward | 14 | €94,005 | €94,025 | +€20 | 0.0% |
| Amounts payable | 17/49 | €32,371 | €34,484 | +€2,114 | +6.5% |
| Amounts payable within one year | 42/48 | €32,371 | €34,484 | +€2,114 | +6.5% |
| Trade debts | 44 | €2,186 | €5,244 | +€3,059 | +140% |
| Suppliers | 440/4 | €2,186 | €5,244 | +€3,059 | +140% |
| Taxes, remuneration and social security | 45 | €13,687 | €13,021 | -€666 | -4.9% |
| Taxes | 450/3 | €13,687 | €9,554 | -€4,133 | -30.2% |
| Remuneration and social security | 454/9 | - | €3,467 | +€3,467 | |
| Other amounts payable | 47/48 | €16,498 | €16,218 | -€279 | -1.7% |
| Other operating charges | 640/8 | €2,152 | €2,123 | -€29 | -1.3% |
| Gross operating margin | 9900 | €52,610 | €40,198 | -€12,412 | -23.6% |
| Operating profit (loss) | 9901 | €50,458 | €38,074 | -€12,383 | -24.5% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €122 | €150 | +€28 | +23.1% |
| Recurring financial charges | 65 | €122 | €150 | +€28 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €50,345 | €37,924 | -€12,421 | -24.7% |
| Income taxes | 67/77 | €14,422 | €10,904 | -€3,518 | -24.4% |
| Profit (loss) for the period | 9904 | €35,923 | €27,020 | -€8,903 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,923 | €27,020 | -€8,903 | -24.8% |
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 15 October 2026 via checked.be.