LC COMPAGNIE: 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 COMPAGNIE
Largest movements
- Cash +€31,191
up €31,191 (+38.9%), from €80,236 to €111,427
mainly Net result for the year (+€105,885) and Depreciation (+€20,397)
- Reserves +€37,652
up €37,652 (+14.4%), from €261,892 to €299,544
- Debts after one year -€15,000
down €15,000 (-85.7%), from €17,500 to €2,500
- Gross operating margin +€54,955
up €54,955 (+45.5%), from €120,752 to €175,707
- Taxes +€17,158
up €17,158 (+63.9%), from €26,833 to €43,992
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 | €439,436 | €464,787 | +€25,351 | +5.8% |
| Fixed assets | 21/28 | €352,205 | €349,341 | -€2,864 | -0.8% |
| Tangible fixed assets | 22/27 | €352,205 | €349,341 | -€2,864 | -0.8% |
| Land and buildings | 22 | €352,205 | €349,341 | -€2,864 | -0.8% |
| Current assets | 29/58 | €87,231 | €115,447 | +€28,215 | +32.3% |
| Amounts receivable within one year | 40/41 | €4,097 | €1,739 | -€2,358 | -57.6% |
| Trade receivables | 40 | €0 | €1,739 | +€1,739 | |
| Other amounts receivable | 41 | €4,097 | €0 | -€4,097 | -100% |
| Cash at bank and in hand | 54/58 | €80,236 | €111,427 | +€31,191 | +38.9% |
| Deferred charges and accrued income | 490/1 | €2,897 | €2,280 | -€617 | -21.3% |
| Total equity and liabilities | 10/49 | €439,436 | €464,787 | +€25,351 | +5.8% |
| Equity | 10/15 | €392,623 | €430,276 | +€37,652 | +9.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €5,731 | €5,731 | = | 0.0% |
| Reserves | 13 | €261,892 | €299,544 | +€37,652 | +14.4% |
| Distributable reserves | 133 | €261,892 | €299,544 | +€37,652 | +14.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,813 | €34,511 | -€12,302 | -26.3% |
| Amounts payable after more than one year | 17 | €17,500 | €2,500 | -€15,000 | -85.7% |
| Financial debts | 170/4 | €17,500 | €2,500 | -€15,000 | -85.7% |
| Amounts payable within one year | 42/48 | €28,982 | €31,673 | +€2,691 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €2,368 | €2,648 | +€280 | +11.8% |
| Suppliers | 440/4 | €2,368 | €2,648 | +€280 | +11.8% |
| Taxes, remuneration and social security | 45 | €11,614 | €14,026 | +€2,411 | +20.8% |
| Taxes | 450/3 | €11,614 | €14,026 | +€2,411 | +20.8% |
| Accrued charges and deferred income | 492/3 | €331 | €338 | +€7 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,007 | €20,397 | +€1,390 | +7.3% |
| Other operating charges | 640/8 | €4,261 | €4,392 | +€132 | +3.1% |
| Gross operating margin | 9900 | €120,752 | €175,707 | +€54,955 | +45.5% |
| Operating profit (loss) | 9901 | €97,484 | €150,918 | +€53,434 | +54.8% |
| Financial income | 75/76B | €0 | €91 | +€91 | |
| Recurring financial income | 75 | €0 | €91 | +€91 | |
| Financial charges | 65/66B | €1,678 | €1,132 | -€546 | -32.5% |
| Recurring financial charges | 65 | €1,678 | €1,132 | -€546 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €95,806 | €149,877 | +€54,071 | +56.4% |
| Income taxes | 67/77 | €26,833 | €43,992 | +€17,158 | +63.9% |
| Profit (loss) for the period | 9904 | €68,973 | €105,885 | +€36,912 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,973 | €105,885 | +€36,912 | +53.5% |
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 21 October 2026 via checked.be.