LC PARTNERS: 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 PARTNERS
Largest movements
- Receivables within one year +€16,519
up €16,519 (+19.7%), from €83,723 to €100,242
of which Other amounts receivable: +€21,793
- Cash +€3,071
up €3,071 (+136%), from €2,265 to €5,336
mainly Trade debts (+€28,720) and Debts after one year (+€4,558)
- Intangible fixed assets -€1,500
down €1,500 (-50.0%), from €3,000 to €1,500
- Trade debts +€28,720
new in 2025: €28,720
- Tax, wage and social debts -€10,465
no longer reported in 2025 (was €10,465)
- Profit (loss) carried forward -€5,920
down €5,920 (-8.8%), from €67,605 to €61,685
- Debts after one year +€4,558
new in 2025: €4,558
- Gross operating margin -€5,872
down €5,872, from €5,686 to -€187
- Other operating charges +€3,388
new in 2025: €3,388
- Depreciation +€284
up €284 (+15.9%), from €1,784 to €2,068
- Financial charges +€180
up €180 (+141%), from €128 to €308
- Staff costs -€109
down €109 (-100%), from €109 to €0
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 | €98,530 | €116,307 | +€17,777 | +18.0% |
| Fixed assets | 21/28 | €12,497 | €10,729 | -€1,768 | -14.1% |
| Intangible fixed assets | 21 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Tangible fixed assets | 22/27 | €568 | - | -€568 | |
| Furniture and vehicles | 24 | €568 | - | -€568 | |
| Financial fixed assets | 28 | €8,929 | €9,229 | +€300 | +3.4% |
| Current assets | 29/58 | €86,033 | €105,578 | +€19,545 | +22.7% |
| Amounts receivable within one year | 40/41 | €83,723 | €100,242 | +€16,519 | +19.7% |
| Trade receivables | 40 | €36,591 | €31,317 | -€5,274 | -14.4% |
| Other amounts receivable | 41 | €47,132 | €68,924 | +€21,793 | +46.2% |
| Cash at bank and in hand | 54/58 | €2,265 | €5,336 | +€3,071 | +136% |
| Deferred charges and accrued income | 490/1 | €46 | - | -€46 | |
| Total equity and liabilities | 10/49 | €98,530 | €116,307 | +€17,777 | +18.0% |
| Equity | 10/15 | €88,065 | €82,145 | -€5,920 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,605 | €61,685 | -€5,920 | -8.8% |
| Amounts payable | 17/49 | €10,465 | €34,162 | +€23,697 | +226% |
| Amounts payable after more than one year | 17 | - | €4,558 | +€4,558 | |
| Financial debts | 170/4 | - | €4,558 | +€4,558 | |
| Amounts payable within one year | 42/48 | €10,465 | €29,604 | +€19,139 | +183% |
| Trade debts | 44 | - | €28,720 | +€28,720 | |
| Suppliers | 440/4 | - | €28,720 | +€28,720 | |
| Taxes, remuneration and social security | 45 | €10,465 | - | -€10,465 | |
| Taxes | 450/3 | €10,465 | - | -€10,465 | |
| Other amounts payable | 47/48 | - | €884 | +€884 | |
| Remuneration, social security and pensions | 62 | €109 | €0 | -€109 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €2,068 | +€284 | +15.9% |
| Other operating charges | 640/8 | - | €3,388 | +€3,388 | |
| Gross operating margin | 9900 | €5,686 | -€187 | -€5,872 | |
| Operating profit (loss) | 9901 | €3,793 | -€5,643 | -€9,436 | |
| Financial income | 75/76B | €16 | €31 | +€15 | +93.0% |
| Recurring financial income | 75 | €16 | €31 | +€15 | +93.0% |
| Financial charges | 65/66B | €128 | €308 | +€180 | +141% |
| Recurring financial charges | 65 | €128 | €308 | +€180 | +141% |
| Profit (loss) for the period before taxes | 9903 | €3,681 | -€5,920 | -€9,601 | |
| Profit (loss) for the period | 9904 | €3,681 | -€5,920 | -€9,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,681 | -€5,920 | -€9,601 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.