LC-SOINS: 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-SOINS
Largest movements
- Cash +€36,065
up €36,065 (+284.0%), from €12,699 to €48,764
mainly Investment in fixed assets (net) (+€33,124) and Net result for the year (+€17,275)
- Tangible fixed assets -€34,116
down €34,116 (-93.5%), from €36,494 to €2,378
- Intangible fixed assets -€10,000
down €10,000 (-10.3%), from €97,541 to €87,541
- Other debts -€18,787
down €18,787 (-42.6%), from €44,064 to €25,276
- Profit (loss) carried forward +€17,275
up €17,275 (+105.5%), from €16,369 to €33,644
- Debts after one year -€14,468
down €14,468 (-17.3%), from €83,804 to €69,336
- Tax, wage and social debts +€7,060
up €7,060 (+112.5%), from €6,273 to €13,333
- Gross operating margin +€47,346
up €47,346 (+171.4%), from €27,629 to €74,975
- Depreciation +€5,378
up €5,378 (+95.8%), from €5,614 to €10,992
- Taxes +€2,787
up €2,787 (+65.2%), from €4,273 to €7,060
- Other operating charges +€2,204
up €2,204 (+456.4%), from €483 to €2,687
- Financial charges +€1,880
up €1,880 (+211.3%), from €890 to €2,770
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 | €168,266 | €160,142 | -€8,124 | -4.8% |
| Fixed assets | 21/28 | €134,035 | €89,919 | -€44,116 | -32.9% |
| Intangible fixed assets | 21 | €97,541 | €87,541 | -€10,000 | -10.3% |
| Tangible fixed assets | 22/27 | €36,494 | €2,378 | -€34,116 | -93.5% |
| Furniture and vehicles | 24 | €36,494 | €2,378 | -€34,116 | -93.5% |
| Current assets | 29/58 | €34,231 | €70,222 | +€35,992 | +105.1% |
| Cash at bank and in hand | 54/58 | €12,699 | €48,764 | +€36,065 | +284.0% |
| Deferred charges and accrued income | 490/1 | €21,532 | €21,458 | -€74 | -0.3% |
| Total equity and liabilities | 10/49 | €168,266 | €160,142 | -€8,124 | -4.8% |
| Equity | 10/15 | €19,369 | €36,644 | +€17,275 | +89.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,369 | €33,644 | +€17,275 | +105.5% |
| Amounts payable | 17/49 | €148,897 | €123,498 | -€25,399 | -17.1% |
| Amounts payable after more than one year | 17 | €83,804 | €69,336 | -€14,468 | -17.3% |
| Financial debts | 170/4 | €83,804 | €69,336 | -€14,468 | -17.3% |
| Amounts payable within one year | 42/48 | €65,093 | €54,162 | -€10,931 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €14,368 | €14,418 | +€50 | +0.3% |
| Trade debts | 44 | €388 | €1,135 | +€747 | +192.5% |
| Suppliers | 440/4 | €388 | €1,135 | +€747 | +192.5% |
| Taxes, remuneration and social security | 45 | €6,273 | €13,333 | +€7,060 | +112.5% |
| Taxes | 450/3 | €6,273 | €13,333 | +€7,060 | +112.5% |
| Other amounts payable | 47/48 | €44,064 | €25,276 | -€18,787 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,614 | €10,992 | +€5,378 | +95.8% |
| Other operating charges | 640/8 | €483 | €2,687 | +€2,204 | +456.4% |
| Non-recurring operating charges | 66A | - | €34,197 | +€34,197 | |
| Gross operating margin | 9900 | €27,629 | €74,975 | +€47,346 | +171.4% |
| Operating profit (loss) | 9901 | €21,532 | €27,098 | +€5,566 | +25.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €890 | €2,770 | +€1,880 | +211.3% |
| Recurring financial charges | 65 | €890 | €2,770 | +€1,880 | +211.3% |
| Profit (loss) for the period before taxes | 9903 | €20,642 | €24,334 | +€3,692 | +17.9% |
| Income taxes | 67/77 | €4,273 | €7,060 | +€2,787 | +65.2% |
| Profit (loss) for the period | 9904 | €16,369 | €17,275 | +€905 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,369 | €17,275 | +€905 | +5.5% |
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.