LC COMPTA: 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.
LC COMPTA
Largest movements
- Cash +€34,769
up €34,769 (+141.1%), from €24,639 to €59,409
mainly Net result for the year (+€53,676) and Tax, wage and social debts (+€5,396)
- Receivables within one year +€14,768
up €14,768 (+147.0%), from €10,047 to €24,815
of which Other amounts receivable: +€10,239
- Tangible fixed assets +€6,409
up €6,409 (+537.2%), from €1,193 to €7,602
of which Other tangible fixed assets: +€5,108
- Profit (loss) carried forward +€53,676
up €53,676 (+232.9%), from €23,052 to €76,728
- Tax, wage and social debts +€5,396
up €5,396 (+65.0%), from €8,302 to €13,699
- Current portion of long-term debt -€4,401
no longer reported in 2025 (was €4,401)
- Accrued charges and deferred income +€1,010
new in 2025: €1,010
- Gross operating margin +€37,560
up €37,560 (+117.4%), from €31,996 to €69,556
- Taxes +€7,685
up €7,685 (+119.3%), from €6,443 to €14,128
- Other operating charges -€969
no longer reported in 2025 (was €969)
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 | €37,037 | €93,301 | +€56,264 | +151.9% |
| Fixed assets | 21/28 | €1,193 | €7,602 | +€6,409 | +537.2% |
| Tangible fixed assets | 22/27 | €1,193 | €7,602 | +€6,409 | +537.2% |
| Furniture and vehicles | 24 | €1,193 | €2,494 | +€1,301 | +109.0% |
| Other tangible fixed assets | 26 | - | €5,108 | +€5,108 | |
| Current assets | 29/58 | €35,844 | €85,699 | +€49,855 | +139.1% |
| Amounts receivable within one year | 40/41 | €10,047 | €24,815 | +€14,768 | +147.0% |
| Trade receivables | 40 | €8,461 | €12,991 | +€4,529 | +53.5% |
| Other amounts receivable | 41 | €1,585 | €11,825 | +€10,239 | +645.9% |
| Cash at bank and in hand | 54/58 | €24,639 | €59,409 | +€34,769 | +141.1% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,475 | +€317 | +27.4% |
| Total equity and liabilities | 10/49 | €37,037 | €93,301 | +€56,264 | +151.9% |
| Equity | 10/15 | €23,552 | €77,228 | +€53,676 | +227.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,052 | €76,728 | +€53,676 | +232.9% |
| Amounts payable | 17/49 | €13,485 | €16,073 | +€2,588 | +19.2% |
| Amounts payable within one year | 42/48 | €13,485 | €15,064 | +€1,579 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €4,401 | - | -€4,401 | |
| Trade debts | 44 | €782 | €1,365 | +€583 | +74.5% |
| Suppliers | 440/4 | €782 | €1,365 | +€583 | +74.5% |
| Taxes, remuneration and social security | 45 | €8,302 | €13,699 | +€5,396 | +65.0% |
| Taxes | 450/3 | €8,302 | €13,699 | +€5,396 | +65.0% |
| Accrued charges and deferred income | 492/3 | - | €1,010 | +€1,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €1,384 | +€606 | +77.9% |
| Other operating charges | 640/8 | €969 | - | -€969 | |
| Gross operating margin | 9900 | €31,996 | €69,556 | +€37,560 | +117.4% |
| Operating profit (loss) | 9901 | €30,249 | €68,172 | +€37,923 | +125.4% |
| Financial income | 75/76B | €45 | €342 | +€297 | +662.4% |
| Recurring financial income | 75 | €45 | €342 | +€297 | +662.4% |
| Financial charges | 65/66B | €1,354 | €710 | -€644 | -47.5% |
| Recurring financial charges | 65 | €1,354 | €710 | -€644 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €28,940 | €67,804 | +€38,864 | +134.3% |
| Income taxes | 67/77 | €6,443 | €14,128 | +€7,685 | +119.3% |
| Profit (loss) for the period | 9904 | €22,497 | €53,676 | +€31,179 | +138.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,497 | €53,676 | +€31,179 | +138.6% |
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 7 October 2026 via checked.be.