LC² ARCHITECTURE: 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.
LC² ARCHITECTURE
Largest movements
- Intangible fixed assets -€12,861
down €12,861 (-51.1%), from €25,150 to €12,289
- Tangible fixed assets +€4,391
up €4,391 (+287%), from €1,531 to €5,922
of which Furniture and vehicles: +€4,949
- Cash +€4,214
up €4,214 (+10.8%), from €38,839 to €43,053
mainly Depreciation (+€16,307) and Tax, wage and social debts (+€2,968)
- Trade debts -€5,188
down €5,188 (-92.2%), from €5,624 to €437
- Tax, wage and social debts +€2,968
up €2,968 (+69.6%), from €4,262 to €7,230
- Profit (loss) carried forward -€2,426
down €2,426 (-2.5%), from €98,879 to €96,453
- Gross operating margin -€6,644
down €6,644 (-27.8%), from €23,912 to €17,268
- Financial charges -€3,285
down €3,285 (-55.8%), from €5,890 to €2,605
- Depreciation +€1,750
up €1,750 (+12.0%), from €14,557 to €16,307
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 | €118,766 | €114,120 | -€4,646 | -3.9% |
| Fixed assets | 21/28 | €26,681 | €18,211 | -€8,470 | -31.7% |
| Intangible fixed assets | 21 | €25,150 | €12,289 | -€12,861 | -51.1% |
| Tangible fixed assets | 22/27 | €1,531 | €5,922 | +€4,391 | +287% |
| Plant, machinery and equipment | 23 | €1,256 | €697 | -€558 | -44.5% |
| Furniture and vehicles | 24 | €276 | €5,225 | +€4,949 | +1,794% |
| Current assets | 29/58 | €92,085 | €95,909 | +€3,824 | +4.2% |
| Amounts receivable within one year | 40/41 | €53,246 | €52,856 | -€389 | -0.7% |
| Trade receivables | 40 | €5,499 | €14,341 | +€8,842 | +161% |
| Other amounts receivable | 41 | €47,746 | €38,516 | -€9,231 | -19.3% |
| Cash at bank and in hand | 54/58 | €38,839 | €43,053 | +€4,214 | +10.8% |
| Total equity and liabilities | 10/49 | €118,766 | €114,120 | -€4,646 | -3.9% |
| Equity | 10/15 | €108,879 | €106,453 | -€2,426 | -2.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,879 | €96,453 | -€2,426 | -2.5% |
| Amounts payable | 17/49 | €9,887 | €7,667 | -€2,220 | -22.5% |
| Amounts payable within one year | 42/48 | €9,887 | €7,667 | -€2,220 | -22.5% |
| Trade debts | 44 | €5,624 | €437 | -€5,188 | -92.2% |
| Suppliers | 440/4 | €5,624 | €437 | -€5,188 | -92.2% |
| Taxes, remuneration and social security | 45 | €4,262 | €7,230 | +€2,968 | +69.6% |
| Taxes | 450/3 | €4,262 | €7,230 | +€2,968 | +69.6% |
| Non-recurring operating income | 76A | - | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,557 | €16,307 | +€1,750 | +12.0% |
| Other operating charges | 640/8 | €633 | €695 | +€62 | +9.8% |
| Non-recurring operating charges | 66A | - | €248 | +€248 | |
| Gross operating margin | 9900 | €23,912 | €17,268 | -€6,644 | -27.8% |
| Operating profit (loss) | 9901 | €8,722 | €18 | -€8,704 | -99.8% |
| Financial income | 75/76B | €79 | €205 | +€125 | +158% |
| Recurring financial income | 75 | €79 | €205 | +€125 | +158% |
| Financial charges | 65/66B | €5,890 | €2,605 | -€3,285 | -55.8% |
| Recurring financial charges | 65 | €5,890 | €2,605 | -€3,285 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €2,911 | -€2,383 | -€5,293 | |
| Income taxes | 67/77 | €177 | €43 | -€134 | -75.5% |
| Profit (loss) for the period | 9904 | €2,734 | -€2,426 | -€5,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,734 | -€2,426 | -€5,160 |
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.