LC ACCOUNTANCY: 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.
LC ACCOUNTANCY
Largest movements
- Receivables within one year +€8,278
up €8,278 (+24.5%), from €33,723 to €42,000
of which Trade receivables: +€8,166
- Deferred charges and accrued income -€599
down €599 (-100%), from €599 to €0
- Trade debts -€7,097
down €7,097 (-97.5%), from €7,280 to €184
- Tax, wage and social debts +€6,604
up €6,604 (+40.5%), from €16,297 to €22,901
of which Remuneration and social security: +€3,635
- Other debts +€4,387
up €4,387 (+65.9%), from €6,659 to €11,046
- Advances received +€1,579
new in 2025: €1,579
- Reserves +€1,292
new in 2025: €1,292
- Other operating charges -€10,446
down €10,446 (-86.3%), from €12,101 to €1,656
- Gross operating margin -€7,128
down €7,128 (-58.1%), from €12,274 to €5,147
- Taxes +€431
up €431 (+93.8%), from €459 to €889
- Financial charges -€368
down €368 (-46.6%), from €789 to €421
- Financial income -€170
down €170 (-95.3%), from €178 to €8
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 | €34,339 | €42,002 | +€7,662 | +22.3% |
| Current assets | 29/58 | €34,339 | €42,002 | +€7,662 | +22.3% |
| Amounts receivable within one year | 40/41 | €33,723 | €42,000 | +€8,278 | +24.5% |
| Trade receivables | 40 | €4,193 | €12,359 | +€8,166 | +195% |
| Other amounts receivable | 41 | €29,530 | €29,641 | +€111 | +0.4% |
| Cash at bank and in hand | 54/58 | €18 | €1 | -€17 | -93.3% |
| Deferred charges and accrued income | 490/1 | €599 | €0 | -€599 | -100% |
| Total equity and liabilities | 10/49 | €34,339 | €42,002 | +€7,662 | +22.3% |
| Equity | 10/15 | €4,103 | €6,292 | +€2,189 | +53.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €1,292 | +€1,292 | |
| Distributable reserves | 133 | - | €1,292 | +€1,292 | |
| Profit (loss) carried forward | 14 | -€897 | €0 | +€897 | |
| Amounts payable | 17/49 | €30,236 | €35,710 | +€5,474 | +18.1% |
| Amounts payable within one year | 42/48 | €30,236 | €35,710 | +€5,474 | +18.1% |
| Trade debts | 44 | €7,280 | €184 | -€7,097 | -97.5% |
| Suppliers | 440/4 | €7,280 | €184 | -€7,097 | -97.5% |
| Advances received on contracts in progress | 46 | - | €1,579 | +€1,579 | |
| Taxes, remuneration and social security | 45 | €16,297 | €22,901 | +€6,604 | +40.5% |
| Taxes | 450/3 | €16,297 | €19,266 | +€2,969 | +18.2% |
| Remuneration and social security | 454/9 | - | €3,635 | +€3,635 | |
| Other amounts payable | 47/48 | €6,659 | €11,046 | +€4,387 | +65.9% |
| Other operating charges | 640/8 | €12,101 | €1,656 | -€10,446 | -86.3% |
| Gross operating margin | 9900 | €12,274 | €5,147 | -€7,128 | -58.1% |
| Operating profit (loss) | 9901 | €173 | €3,491 | +€3,318 | +1,920% |
| Financial income | 75/76B | €178 | €8 | -€170 | -95.3% |
| Recurring financial income | 75 | €178 | €8 | -€170 | -95.3% |
| Financial charges | 65/66B | €789 | €421 | -€368 | -46.6% |
| Recurring financial charges | 65 | €789 | €421 | -€368 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€438 | €3,078 | +€3,516 | |
| Income taxes | 67/77 | €459 | €889 | +€431 | +93.8% |
| Profit (loss) for the period | 9904 | -€897 | €2,189 | +€3,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€897 | €2,189 | +€3,085 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.