L&R 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&R Technics
Largest movements
- Receivables within one year +€15,618
up €15,618 (+123%), from €12,667 to €28,285
of which Trade receivables: +€19,663
- Cash +€14,263
up €14,263 (+1,212%), from €1,177 to €15,440
mainly Net result for the year (+€18,438) and Tax, wage and social debts (+€6,530)
- Tangible fixed assets -€502
no longer reported in 2025 (was €502)
- Reserves +€18,000
up €18,000 (+4,948%), from €364 to €18,364
of which Distributable reserves: +€18,000
- Tax, wage and social debts +€6,530
up €6,530 (+3,529%), from €185 to €6,715
- Provisions +€3,241
new in 2025: €3,241
- Trade debts +€1,169
up €1,169 (+206%), from €567 to €1,735
- Profit (loss) carried forward +€438
up €438 (+6.2%), from €7,031 to €7,469
- Gross operating margin +€28,772
up €28,772 (+1,715%), from €1,678 to €30,450
- Taxes +€7,968
new in 2025: €7,968
- Provisions +€3,241
new in 2025: €3,241
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 | €14,347 | €43,724 | +€29,378 | +205% |
| Fixed assets | 21/28 | €502 | - | -€502 | |
| Tangible fixed assets | 22/27 | €502 | - | -€502 | |
| Furniture and vehicles | 24 | €502 | - | -€502 | |
| Current assets | 29/58 | €13,844 | €43,724 | +€29,880 | +216% |
| Amounts receivable within one year | 40/41 | €12,667 | €28,285 | +€15,618 | +123% |
| Trade receivables | 40 | €7,750 | €27,413 | +€19,663 | +254% |
| Other amounts receivable | 41 | €4,917 | €871 | -€4,046 | -82.3% |
| Cash at bank and in hand | 54/58 | €1,177 | €15,440 | +€14,263 | +1,212% |
| Total equity and liabilities | 10/49 | €14,347 | €43,724 | +€29,378 | +205% |
| Equity | 10/15 | €13,595 | €32,033 | +€18,438 | +136% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €364 | €18,364 | +€18,000 | +4,948% |
| Non-distributable reserves | 130/1 | €364 | €364 | = | 0.0% |
| Reserves not available under the articles | 1311 | €364 | €364 | = | 0.0% |
| Distributable reserves | 133 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | €7,031 | €7,469 | +€438 | +6.2% |
| Provisions and deferred taxes | 16 | - | €3,241 | +€3,241 | |
| Provisions for liabilities and charges | 160/5 | - | €3,241 | +€3,241 | |
| Environmental obligations | 163 | - | €3,241 | +€3,241 | |
| Amounts payable | 17/49 | €752 | €8,450 | +€7,699 | +1,024% |
| Amounts payable within one year | 42/48 | €752 | €8,450 | +€7,699 | +1,024% |
| Trade debts | 44 | €567 | €1,735 | +€1,169 | +206% |
| Suppliers | 440/4 | €567 | €1,735 | +€1,169 | +206% |
| Taxes, remuneration and social security | 45 | €185 | €6,715 | +€6,530 | +3,529% |
| Taxes | 450/3 | €185 | €6,715 | +€6,530 | +3,529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | €502 | -€123 | -19.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €3,241 | +€3,241 | |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Non-recurring operating charges | 66A | €8,807 | - | -€8,807 | |
| Gross operating margin | 9900 | €1,678 | €30,450 | +€28,772 | +1,715% |
| Operating profit (loss) | 9901 | -€7,755 | €26,582 | +€34,337 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €236 | €176 | -€59 | -25.2% |
| Recurring financial charges | 65 | €236 | €176 | -€59 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,990 | €26,406 | +€34,396 | |
| Income taxes | 67/77 | - | €7,968 | +€7,968 | |
| Profit (loss) for the period | 9904 | -€7,990 | €18,438 | +€26,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,990 | €18,438 | +€26,428 |
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 17 October 2026 via checked.be.