LC PERFORMANCE: 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 PERFORMANCE
Largest movements
- Cash +€3,489
up €3,489 (+2,339%), from €149 to €3,638
mainly Net result for the year (+€49,559) and Tax, wage and social debts (+€21,171)
- Reserves +€49,559
new in 2025: €49,559
- Other debts -€40,285
down €40,285 (-64.7%), from €62,292 to €22,007
- Debts after one year -€28,072
down €28,072 (-15.9%), from €176,319 to €148,247
- Tax, wage and social debts +€21,171
up €21,171 (+253%), from €8,373 to €29,544
- Gross operating margin +€41,298
up €41,298 (+113%), from €36,422 to €77,720
- Taxes +€13,552
up €13,552 (+254%), from €5,327 to €18,879
- Financial charges +€1,179
up €1,179 (+18.6%), from €6,337 to €7,515
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 | €301,368 | €302,475 | +€1,107 | +0.4% |
| Fixed assets | 21/28 | €283,898 | €282,181 | -€1,717 | -0.6% |
| Tangible fixed assets | 22/27 | €12,898 | €11,181 | -€1,717 | -13.3% |
| Plant, machinery and equipment | 23 | €11,918 | €10,578 | -€1,340 | -11.2% |
| Furniture and vehicles | 24 | €980 | €604 | -€377 | -38.4% |
| Financial fixed assets | 28 | €271,000 | €271,000 | = | 0.0% |
| Current assets | 29/58 | €17,470 | €20,294 | +€2,824 | +16.2% |
| Amounts receivable within one year | 40/41 | €17,321 | €16,656 | -€665 | -3.8% |
| Trade receivables | 40 | €12,321 | €11,656 | -€665 | -5.4% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €149 | €3,638 | +€3,489 | +2,339% |
| Total equity and liabilities | 10/49 | €301,368 | €302,475 | +€1,107 | +0.4% |
| Equity | 10/15 | €24,291 | €73,849 | +€49,559 | +204% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €49,559 | +€49,559 | |
| Distributable reserves | 133 | - | €49,559 | +€49,559 | |
| Profit (loss) carried forward | 14 | €21,791 | €21,791 | = | 0.0% |
| Amounts payable | 17/49 | €277,077 | €228,626 | -€48,451 | -17.5% |
| Amounts payable after more than one year | 17 | €176,319 | €148,247 | -€28,072 | -15.9% |
| Financial debts | 170/4 | €176,319 | €148,247 | -€28,072 | -15.9% |
| Amounts payable within one year | 42/48 | €97,758 | €80,379 | -€17,380 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €27,067 | €28,072 | +€1,005 | +3.7% |
| Trade debts | 44 | €26 | €756 | +€730 | +2,805% |
| Suppliers | 440/4 | €26 | €756 | +€730 | +2,805% |
| Taxes, remuneration and social security | 45 | €8,373 | €29,544 | +€21,171 | +253% |
| Taxes | 450/3 | €8,373 | €29,544 | +€21,171 | +253% |
| Other amounts payable | 47/48 | €62,292 | €22,007 | -€40,285 | -64.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,203 | €1,717 | -€487 | -22.1% |
| Other operating charges | 640/8 | €765 | €50 | -€715 | -93.5% |
| Gross operating margin | 9900 | €36,422 | €77,720 | +€41,298 | +113% |
| Operating profit (loss) | 9901 | €33,454 | €75,953 | +€42,499 | +127% |
| Financial charges | 65/66B | €6,337 | €7,515 | +€1,179 | +18.6% |
| Recurring financial charges | 65 | €6,337 | €7,515 | +€1,179 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €27,118 | €68,438 | +€41,320 | +152% |
| Income taxes | 67/77 | €5,327 | €18,879 | +€13,552 | +254% |
| Profit (loss) for the period | 9904 | €21,791 | €49,559 | +€27,768 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €21,791 | €49,559 | +€27,768 | +127% |
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 25 October 2026 via checked.be.