LC PRODUCTIES: what changed
LC PRODUCTIES
Largest movements
- Stocks and contracts +€27,447
up €27,447 (+24.5%), from €111,877 to €139,324
- Receivables within one year -€15,289
down €15,289 (-10.6%), from €144,603 to €129,314
of which Other amounts receivable: -€16,335
- Tangible fixed assets -€3,901
down €3,901 (-76.7%), from €5,084 to €1,183
- Profit (loss) carried forward -€55,664
down €55,664 (-58.0%), from €95,954 to €40,289
- Debts after one year +€54,216
up €54,216 (+260%), from €20,892 to €75,108
- Tax, wage and social debts -€27,990
down €27,990 (-63.2%), from €44,283 to €16,293
- Short-term financial debts +€23,643
up €23,643 (+125%), from €18,981 to €42,623
- Current portion of long-term debt +€12,212
up €12,212 (+110%), from €11,084 to €23,296
- Gross operating margin -€73,697
down €73,697, from €40,250 to -€33,447
- Other operating charges -€6,746
down €6,746 (-84.9%), from €7,942 to €1,196
- Taxes -€5,514
down €5,514 (-72.7%), from €7,580 to €2,066
- Financial charges +€3,884
up €3,884 (+34.8%), from €11,172 to €15,056
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,584 | €272,646 | +€10,062 | +3.8% |
| Fixed assets | 21/28 | €6,104 | €2,203 | -€3,901 | -63.9% |
| Tangible fixed assets | 22/27 | €5,084 | €1,183 | -€3,901 | -76.7% |
| Plant, machinery and equipment | 23 | €5,084 | €1,183 | -€3,901 | -76.7% |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €256,480 | €270,444 | +€13,964 | +5.4% |
| Stocks and contracts in progress | 3 | €111,877 | €139,324 | +€27,447 | +24.5% |
| Stocks | 30/36 | €111,877 | €139,324 | +€27,447 | +24.5% |
| Amounts receivable within one year | 40/41 | €144,603 | €129,314 | -€15,289 | -10.6% |
| Trade receivables | 40 | €94,638 | €95,684 | +€1,046 | +1.1% |
| Other amounts receivable | 41 | €49,965 | €33,630 | -€16,335 | -32.7% |
| Deferred charges and accrued income | 490/1 | - | €1,806 | +€1,806 | |
| Total equity and liabilities | 10/49 | €262,584 | €272,646 | +€10,062 | +3.8% |
| Equity | 10/15 | €104,014 | €48,349 | -€55,664 | -53.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €95,954 | €40,289 | -€55,664 | -58.0% |
| Amounts payable | 17/49 | €158,570 | €224,297 | +€65,727 | +41.4% |
| Amounts payable after more than one year | 17 | €20,892 | €75,108 | +€54,216 | +260% |
| Financial debts | 170/4 | €20,892 | €75,108 | +€54,216 | +260% |
| Amounts payable within one year | 42/48 | €137,678 | €149,189 | +€11,511 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €11,084 | €23,296 | +€12,212 | +110% |
| Financial debts | 43 | €18,981 | €42,623 | +€23,643 | +125% |
| Credit institutions | 430/8 | €18,981 | €42,623 | +€23,643 | +125% |
| Trade debts | 44 | €63,330 | €66,977 | +€3,647 | +5.8% |
| Suppliers | 440/4 | €63,330 | €66,977 | +€3,647 | +5.8% |
| Taxes, remuneration and social security | 45 | €44,283 | €16,293 | -€27,990 | -63.2% |
| Taxes | 450/3 | €44,283 | €16,293 | -€27,990 | -63.2% |
| Non-recurring operating income | 76A | €107 | - | -€107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,799 | €3,901 | +€102 | +2.7% |
| Other operating charges | 640/8 | €7,942 | €1,196 | -€6,746 | -84.9% |
| Gross operating margin | 9900 | €40,250 | -€33,447 | -€73,697 | |
| Operating profit (loss) | 9901 | €28,509 | -€38,544 | -€67,053 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €11,172 | €15,056 | +€3,884 | +34.8% |
| Recurring financial charges | 65 | €11,172 | €15,056 | +€3,884 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €17,337 | -€53,599 | -€70,936 | |
| Income taxes | 67/77 | €7,580 | €2,066 | -€5,514 | -72.7% |
| Profit (loss) for the period | 9904 | €9,758 | -€55,664 | -€65,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,758 | -€55,664 | -€65,422 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.