LC TECH: 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 TECH
Largest movements
- Cash +€17,526
up €17,526 (+55.2%), from €31,759 to €49,284
mainly Other debts (+€84,513) and Net result for the year (+€14,871)
- Receivables within one year -€10,287
down €10,287 (-20.5%), from €50,246 to €39,959
of which Trade receivables: -€14,418
- Tangible fixed assets -€9,955
down €9,955 (-29.6%), from €33,637 to €23,682
of which Furniture and vehicles: -€9,676
- Reserves -€84,661
down €84,661 (-85.1%), from €99,532 to €14,872
- Other debts +€84,513
new in 2025: €84,513
- Current portion of long-term debt -€10,818
down €10,818 (-100.0%), from €10,818 to €0
- Tax, wage and social debts +€8,102
up €8,102 (+236.1%), from €3,432 to €11,534
of which Remuneration and social security: +€6,883
- Taxes +€1,525
up €1,525 (+35.2%), from €4,330 to €5,855
- Depreciation +€1,182
up €1,182 (+13.4%), from €8,815 to €9,997
- Financial charges -€421
down €421 (-60.0%), from €702 to €281
- Gross operating margin +€322
up €322 (+1.0%), from €31,754 to €32,076
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 | €117,869 | €115,393 | -€2,477 | -2.1% |
| Fixed assets | 21/28 | €33,637 | €23,682 | -€9,955 | -29.6% |
| Tangible fixed assets | 22/27 | €33,637 | €23,682 | -€9,955 | -29.6% |
| Plant, machinery and equipment | 23 | €797 | €517 | -€279 | -35.1% |
| Furniture and vehicles | 24 | €32,840 | €23,164 | -€9,676 | -29.5% |
| Current assets | 29/58 | €84,232 | €91,711 | +€7,479 | +8.9% |
| Amounts receivable within one year | 40/41 | €50,246 | €39,959 | -€10,287 | -20.5% |
| Trade receivables | 40 | €49,554 | €35,136 | -€14,418 | -29.1% |
| Other amounts receivable | 41 | €692 | €4,823 | +€4,131 | +596.7% |
| Cash at bank and in hand | 54/58 | €31,759 | €49,284 | +€17,526 | +55.2% |
| Deferred charges and accrued income | 490/1 | €2,227 | €2,467 | +€240 | +10.8% |
| Total equity and liabilities | 10/49 | €117,869 | €115,393 | -€2,477 | -2.1% |
| Equity | 10/15 | €101,032 | €16,372 | -€84,661 | -83.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €99,532 | €14,872 | -€84,661 | -85.1% |
| Distributable reserves | 133 | €99,532 | €14,872 | -€84,661 | -85.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,837 | €99,021 | +€82,184 | +488.1% |
| Amounts payable within one year | 42/48 | €16,837 | €99,021 | +€82,184 | +488.1% |
| Current portion of amounts payable after more than one year | 42 | €10,818 | €0 | -€10,818 | -100.0% |
| Trade debts | 44 | €2,587 | €2,973 | +€386 | +14.9% |
| Suppliers | 440/4 | €2,587 | €2,973 | +€386 | +14.9% |
| Taxes, remuneration and social security | 45 | €3,432 | €11,534 | +€8,102 | +236.1% |
| Taxes | 450/3 | €2,010 | €3,228 | +€1,219 | +60.7% |
| Remuneration and social security | 454/9 | €1,423 | €8,306 | +€6,883 | +483.8% |
| Other amounts payable | 47/48 | - | €84,513 | +€84,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,815 | €9,997 | +€1,182 | +13.4% |
| Other operating charges | 640/8 | €904 | €842 | -€62 | -6.9% |
| Non-recurring operating charges | 66A | - | €234 | +€234 | |
| Gross operating margin | 9900 | €31,754 | €32,076 | +€322 | +1.0% |
| Operating profit (loss) | 9901 | €22,035 | €21,003 | -€1,032 | -4.7% |
| Financial income | 75/76B | €5 | €5 | = | 0.0% |
| Recurring financial income | 75 | €5 | €5 | = | 0.0% |
| Financial charges | 65/66B | €702 | €281 | -€421 | -60.0% |
| Recurring financial charges | 65 | €702 | €281 | -€421 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €21,337 | €20,727 | -€611 | -2.9% |
| Income taxes | 67/77 | €4,330 | €5,855 | +€1,525 | +35.2% |
| Profit (loss) for the period | 9904 | €17,007 | €14,871 | -€2,136 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,007 | €14,871 | -€2,136 | -12.6% |
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 3 October 2026 via checked.be.