LC Autoparts: 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 Autoparts
Largest movements
- Cash -€205,004
no longer reported in 2025 (was €205,004)
- Tangible fixed assets -€154,446
no longer reported in 2025 (was €154,446)
of which Land and buildings: -€153,847
- Stocks and contracts -€61,572
no longer reported in 2025 (was €61,572)
- Receivables within one year -€48,067
no longer reported in 2025 (was €48,067)
- Intangible fixed assets -€26,000
no longer reported in 2025 (was €26,000)
- Profit (loss) carried forward -€229,001
no longer reported in 2025 (was €229,001)
- Debts after one year -€100,835
no longer reported in 2025 (was €100,835)
- Tax, wage and social debts -€53,946
no longer reported in 2025 (was €53,946)
of which Taxes: -€53,946
- Other debts -€35,187
no longer reported in 2025 (was €35,187)
- Reserves -€22,851
no longer reported in 2025 (was €22,851)
- Gross operating margin -€103,445
no longer reported in 2025 (was €103,445)
- Depreciation -€24,594
no longer reported in 2025 (was €24,594)
- Taxes -€15,900
no longer reported in 2025 (was €15,900)
- Financial charges -€5,768
no longer reported in 2025 (was €5,768)
- Other operating charges -€2,800
no longer reported in 2025 (was €2,800)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,174 | €1 | -€496,173 | -100.0% |
| Formation expenses | 20 | €385 | - | -€385 | |
| Fixed assets | 21/28 | €181,146 | - | -€181,146 | |
| Intangible fixed assets | 21 | €26,000 | - | -€26,000 | |
| Tangible fixed assets | 22/27 | €154,446 | - | -€154,446 | |
| Land and buildings | 22 | €153,847 | - | -€153,847 | |
| Plant, machinery and equipment | 23 | €599 | - | -€599 | |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €700 | - | -€700 | |
| Current assets | 29/58 | €314,643 | €1 | -€314,642 | -100.0% |
| Stocks and contracts in progress | 3 | €61,572 | - | -€61,572 | |
| Stocks | 30/36 | €61,572 | - | -€61,572 | |
| Amounts receivable within one year | 40/41 | €48,067 | - | -€48,067 | |
| Trade receivables | 40 | €48,067 | - | -€48,067 | |
| Cash at bank and in hand | 54/58 | €205,004 | - | -€205,004 | |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €496,174 | €1 | -€496,173 | -100.0% |
| Equity | 10/15 | €271,064 | €1 | -€271,063 | -100.0% |
| Contributions | 10/11 | €19,212 | €1 | -€19,211 | -100.0% |
| Capital | 10 | €19,212 | €1 | -€19,211 | -100.0% |
| Issued capital | 100 | €19,212 | €1 | -€19,211 | -100.0% |
| Reserves | 13 | €22,851 | - | -€22,851 | |
| Distributable reserves | 133 | €22,851 | - | -€22,851 | |
| Profit (loss) carried forward | 14 | €229,001 | - | -€229,001 | |
| Amounts payable | 17/49 | €225,110 | - | -€225,110 | |
| Amounts payable after more than one year | 17 | €100,835 | - | -€100,835 | |
| Financial debts | 170/4 | €100,835 | - | -€100,835 | |
| Amounts payable within one year | 42/48 | €124,275 | - | -€124,275 | |
| Current portion of amounts payable after more than one year | 42 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €20,142 | - | -€20,142 | |
| Suppliers | 440/4 | €20,142 | - | -€20,142 | |
| Taxes, remuneration and social security | 45 | €53,946 | - | -€53,946 | |
| Taxes | 450/3 | €53,946 | - | -€53,946 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €35,187 | - | -€35,187 | |
| Remuneration, social security and pensions | 62 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,594 | - | -€24,594 | |
| Other operating charges | 640/8 | €2,800 | - | -€2,800 | |
| Gross operating margin | 9900 | €103,445 | - | -€103,445 | |
| Operating profit (loss) | 9901 | €75,995 | - | -€75,995 | |
| Financial income | 75/76B | €329 | - | -€329 | |
| Recurring financial income | 75 | €329 | - | -€329 | |
| Financial charges | 65/66B | €5,768 | - | -€5,768 | |
| Recurring financial charges | 65 | €5,768 | - | -€5,768 | |
| Profit (loss) for the period before taxes | 9903 | €70,557 | - | -€70,557 | |
| Income taxes | 67/77 | €15,900 | - | -€15,900 | |
| Profit (loss) for the period | 9904 | €54,657 | - | -€54,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,657 | - | -€54,657 |
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 26 October 2026 via checked.be.