LC Technics: 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 Technics
Largest movements
- Receivables within one year -€8,786
down €8,786 (-16.2%), from €54,205 to €45,419
of which Other amounts receivable: -€8,847
- Cash -€1,460
down €1,460 (-99.0%), from €1,474 to €14
mainly Tax, wage and social debts (-€10,999) and Net result for the year (-€3,902)
- Tax, wage and social debts -€10,999
down €10,999 (-100.0%), from €10,999 to €0
- Contributions +€10,000
new in 2024: €10,000
- Profit (loss) carried forward -€3,902
down €3,902 (-39.5%), from -€9,884 to -€13,786
- Other debts -€3,300
down €3,300 (-16.8%), from €19,600 to €16,300
- Trade debts -€2,045
down €2,045 (-54.6%), from €3,746 to €1,701
- Gross operating margin +€8,113
up €8,113 (+87.8%), from -€9,241 to -€1,129
- Other operating charges +€2,083
up €2,083 (+1859.8%), from €112 to €2,195
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,679 | €45,433 | -€10,246 | -18.4% |
| Current assets | 29/58 | €55,679 | €45,433 | -€10,246 | -18.4% |
| Amounts receivable within one year | 40/41 | €54,205 | €45,419 | -€8,786 | -16.2% |
| Trade receivables | 40 | - | €61 | +€61 | |
| Other amounts receivable | 41 | €54,205 | €45,358 | -€8,847 | -16.3% |
| Cash at bank and in hand | 54/58 | €1,474 | €14 | -€1,460 | -99.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €55,679 | €45,433 | -€10,246 | -18.4% |
| Equity | 10/15 | -€8,666 | -€2,568 | +€6,098 | +70.4% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €1,218 | €1,218 | = | 0.0% |
| Distributable reserves | 133 | €1,218 | €1,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,884 | -€13,786 | -€3,902 | -39.5% |
| Amounts payable | 17/49 | €64,345 | €48,001 | -€16,344 | -25.4% |
| Amounts payable within one year | 42/48 | €34,345 | €18,001 | -€16,344 | -47.6% |
| Trade debts | 44 | €3,746 | €1,701 | -€2,045 | -54.6% |
| Suppliers | 440/4 | €3,746 | €1,701 | -€2,045 | -54.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,999 | €0 | -€10,999 | -100.0% |
| Taxes | 450/3 | €10,999 | €0 | -€10,999 | -100.0% |
| Other amounts payable | 47/48 | €19,600 | €16,300 | -€3,300 | -16.8% |
| Accrued charges and deferred income | 492/3 | €30,000 | €30,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €112 | €2,195 | +€2,083 | +1859.8% |
| Gross operating margin | 9900 | -€9,241 | -€1,129 | +€8,113 | +87.8% |
| Operating profit (loss) | 9901 | -€9,353 | -€3,324 | +€6,030 | +64.5% |
| Financial charges | 65/66B | €531 | €578 | +€48 | +9.0% |
| Recurring financial charges | 65 | €531 | €578 | +€48 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,884 | -€3,902 | +€5,982 | +60.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,884 | -€3,902 | +€5,982 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,884 | -€3,902 | +€5,982 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.