LACC: what changed
Two fiscal 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.
LACC
Largest movements
- Cash +€22,030
up €22,030 (+129.7%), from €16,981 to €39,011
mainly Net result for the year (+€29,051) and Tax, wage and social debts (+€12,149)
- Receivables within one year +€17,496
up €17,496 (+23.8%), from €73,500 to €90,996
of which Trade receivables: +€17,496
- Reserves +€28,748
up €28,748 (+677.4%), from €4,244 to €32,992
of which Distributable reserves: +€28,748
- Tax, wage and social debts +€12,149
new in 2025: €12,149
of which Remuneration and social security: +€7,973
- Other debts -€2,665
down €2,665 (-3.9%), from €67,899 to €65,234
- Gross operating margin +€100,032
up €100,032 (+2458.7%), from €4,068 to €104,100
- Staff costs +€68,122
up €68,122 (+2058.0%), from €3,310 to €71,432
- Taxes +€2,875
new in 2025: €2,875
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.
Cash bridge derived
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 | €90,633 | €130,007 | +€39,374 | +43.4% |
| Current assets | 29/58 | €90,633 | €130,007 | +€39,374 | +43.4% |
| Amounts receivable within one year | 40/41 | €73,500 | €90,996 | +€17,496 | +23.8% |
| Trade receivables | 40 | €473 | €17,969 | +€17,496 | +3702.9% |
| Other amounts receivable | 41 | €73,027 | €73,027 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,981 | €39,011 | +€22,030 | +129.7% |
| Deferred charges and accrued income | 490/1 | €153 | - | -€153 | |
| Total equity and liabilities | 10/49 | €90,633 | €130,007 | +€39,374 | +43.4% |
| Equity | 10/15 | €22,491 | €51,542 | +€29,051 | +129.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,244 | €32,992 | +€28,748 | +677.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €2,389 | €31,137 | +€28,748 | +1203.3% |
| Profit (loss) carried forward | 14 | -€303 | - | +€303 | |
| Amounts payable | 17/49 | €68,141 | €78,465 | +€10,323 | +15.1% |
| Amounts payable within one year | 42/48 | €68,141 | €78,465 | +€10,323 | +15.1% |
| Trade debts | 44 | €242 | €1,082 | +€840 | +346.4% |
| Suppliers | 440/4 | €242 | €1,082 | +€840 | +346.4% |
| Taxes, remuneration and social security | 45 | - | €12,149 | +€12,149 | |
| Taxes | 450/3 | - | €4,176 | +€4,176 | |
| Remuneration and social security | 454/9 | - | €7,973 | +€7,973 | |
| Other amounts payable | 47/48 | €67,899 | €65,234 | -€2,665 | -3.9% |
| Remuneration, social security and pensions | 62 | €3,310 | €71,432 | +€68,122 | +2058.0% |
| Other operating charges | 640/8 | €595 | €610 | +€14 | +2.4% |
| Gross operating margin | 9900 | €4,068 | €104,100 | +€100,032 | +2458.7% |
| Operating profit (loss) | 9901 | €163 | €32,059 | +€31,896 | +19571.7% |
| Financial income | 75/76B | €324 | €1 | -€324 | -99.8% |
| Recurring financial income | 75 | €324 | €1 | -€324 | -99.8% |
| Financial charges | 65/66B | €152 | €134 | -€17 | -11.5% |
| Recurring financial charges | 65 | €152 | €134 | -€17 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €336 | €31,925 | +€31,590 | +9412.4% |
| Income taxes | 67/77 | - | €2,875 | +€2,875 | |
| Profit (loss) for the period | 9904 | €336 | €29,051 | +€28,715 | +8555.8% |
| Profit (loss) for the period to be appropriated | 9905 | €336 | €29,051 | +€28,715 | +8555.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.