LC.ORL: 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.ORL
Largest movements
- Cash -€15,186
down €15,186 (-41.3%), from €36,784 to €21,598
mainly Other debts (-€10,379) and Tax, wage and social debts (-€8,218)
- Tangible fixed assets -€2,228
down €2,228 (-19.0%), from €11,746 to €9,519
- Deferred charges and accrued income -€642
down €642 (-34.5%), from €1,859 to €1,217
- Other debts -€10,379
no longer reported in 2025 (was €10,379)
- Tax, wage and social debts -€8,218
down €8,218 (-84.1%), from €9,774 to €1,556
- Reserves +€1,769
up €1,769 (+7.0%), from €25,130 to €26,899
- Trade debts -€1,107
no longer reported in 2025 (was €1,107)
- Gross operating margin -€30,899
down €30,899 (-77.0%), from €40,137 to €9,238
- Taxes -€8,218
down €8,218 (-84.1%), from €9,774 to €1,556
- Depreciation +€678
up €678 (+13.5%), from €5,021 to €5,700
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 | €50,390 | €32,455 | -€17,935 | -35.6% |
| Fixed assets | 21/28 | €11,746 | €9,519 | -€2,228 | -19.0% |
| Tangible fixed assets | 22/27 | €11,746 | €9,519 | -€2,228 | -19.0% |
| Furniture and vehicles | 24 | €11,746 | €9,519 | -€2,228 | -19.0% |
| Current assets | 29/58 | €38,644 | €22,936 | -€15,707 | -40.6% |
| Amounts receivable within one year | 40/41 | - | €121 | +€121 | |
| Other amounts receivable | 41 | - | €121 | +€121 | |
| Cash at bank and in hand | 54/58 | €36,784 | €21,598 | -€15,186 | -41.3% |
| Deferred charges and accrued income | 490/1 | €1,859 | €1,217 | -€642 | -34.5% |
| Total equity and liabilities | 10/49 | €50,390 | €32,455 | -€17,935 | -35.6% |
| Equity | 10/15 | €29,130 | €30,899 | +€1,769 | +6.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €25,130 | €26,899 | +€1,769 | +7.0% |
| Distributable reserves | 133 | €25,130 | €26,899 | +€1,769 | +7.0% |
| Amounts payable | 17/49 | €21,260 | €1,556 | -€19,704 | -92.7% |
| Amounts payable within one year | 42/48 | €21,260 | €1,556 | -€19,704 | -92.7% |
| Trade debts | 44 | €1,107 | - | -€1,107 | |
| Suppliers | 440/4 | €1,107 | - | -€1,107 | |
| Taxes, remuneration and social security | 45 | €9,774 | €1,556 | -€8,218 | -84.1% |
| Taxes | 450/3 | €9,774 | €1,556 | -€8,218 | -84.1% |
| Other amounts payable | 47/48 | €10,379 | - | -€10,379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,021 | €5,700 | +€678 | +13.5% |
| Gross operating margin | 9900 | €40,137 | €9,238 | -€30,899 | -77.0% |
| Operating profit (loss) | 9901 | €35,116 | €3,538 | -€31,578 | -89.9% |
| Financial income | 75/76B | €1 | €1 | -€0 | -17.5% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -17.5% |
| Financial charges | 65/66B | €212 | €214 | +€2 | +0.8% |
| Recurring financial charges | 65 | €212 | €182 | -€31 | -14.6% |
| Non-recurring financial charges | 66B | - | €33 | +€33 | |
| Profit (loss) for the period before taxes | 9903 | €34,904 | €3,324 | -€31,579 | -90.5% |
| Income taxes | 67/77 | €9,774 | €1,556 | -€8,218 | -84.1% |
| Profit (loss) for the period | 9904 | €25,130 | €1,769 | -€23,362 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,130 | €1,769 | -€23,362 | -93.0% |
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 18 October 2026 via checked.be.