LC Technics & Services: 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 & Services
Largest movements
- Receivables within one year +€26,664
up €26,664 (+208.8%), from €12,768 to €39,432
of which Trade receivables: +€23,292
- Cash -€9,933
down €9,933 (-32.3%), from €30,781 to €20,848
mainly Receivables within one year (-€26,664) and Debts after one year (-€15,000)
- Tangible fixed assets -€9,212
down €9,212 (-44.7%), from €20,604 to €11,392
of which Furniture and vehicles: -€9,606
- Stocks and contracts -€2,867
down €2,867 (-48.9%), from €5,867 to €3,000
- Debts after one year -€15,000
down €15,000 (-27.3%), from €55,000 to €40,000
- Profit (loss) carried forward +€11,804
up €11,804, from -€11,400 to €404
- Reserves +€8,000
new in 2025: €8,000
- Current portion of long-term debt -€2,563
down €2,563 (-100.0%), from €2,563 to €0
- Tax, wage and social debts +€2,188
up €2,188 (+55.7%), from €3,925 to €6,113
of which Taxes: +€2,974
- Gross operating margin +€7,451
up €7,451 (+23.7%), from €31,503 to €38,954
- Taxes +€3,373
up €3,373 (+580.7%), from €581 to €3,954
- Other operating charges +€1,546
up €1,546 (+109.2%), from €1,416 to €2,962
- Depreciation -€516
down €516 (-4.0%), from €12,783 to €12,267
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 | €71,544 | €76,346 | +€4,803 | +6.7% |
| Fixed assets | 21/28 | €20,852 | €11,640 | -€9,212 | -44.2% |
| Tangible fixed assets | 22/27 | €20,604 | €11,392 | -€9,212 | -44.7% |
| Plant, machinery and equipment | 23 | €462 | €1,941 | +€1,479 | +319.8% |
| Furniture and vehicles | 24 | €15,690 | €6,084 | -€9,606 | -61.2% |
| Other tangible fixed assets | 26 | €4,452 | €3,367 | -€1,085 | -24.4% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €50,691 | €64,707 | +€14,015 | +27.6% |
| Stocks and contracts in progress | 3 | €5,867 | €3,000 | -€2,867 | -48.9% |
| Stocks | 30/36 | €5,867 | €3,000 | -€2,867 | -48.9% |
| Amounts receivable within one year | 40/41 | €12,768 | €39,432 | +€26,664 | +208.8% |
| Trade receivables | 40 | €12,768 | €36,060 | +€23,292 | +182.4% |
| Other amounts receivable | 41 | €0 | €3,372 | +€3,372 | |
| Cash at bank and in hand | 54/58 | €30,781 | €20,848 | -€9,933 | -32.3% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,426 | +€150 | +11.8% |
| Total equity and liabilities | 10/49 | €71,544 | €76,346 | +€4,803 | +6.7% |
| Equity | 10/15 | €7,192 | €26,996 | +€19,804 | +275.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | - | €8,000 | +€8,000 | |
| Distributable reserves | 133 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | -€11,400 | €404 | +€11,804 | |
| Amounts payable | 17/49 | €64,352 | €49,350 | -€15,002 | -23.3% |
| Amounts payable after more than one year | 17 | €55,000 | €40,000 | -€15,000 | -27.3% |
| Financial debts | 170/4 | €55,000 | €40,000 | -€15,000 | -27.3% |
| Amounts payable within one year | 42/48 | €9,352 | €9,350 | -€2 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €2,563 | €0 | -€2,563 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,699 | €2,150 | -€548 | -20.3% |
| Suppliers | 440/4 | €2,699 | €2,150 | -€548 | -20.3% |
| Taxes, remuneration and social security | 45 | €3,925 | €6,113 | +€2,188 | +55.7% |
| Taxes | 450/3 | €1,525 | €4,499 | +€2,974 | +195.0% |
| Remuneration and social security | 454/9 | €2,400 | €1,614 | -€786 | -32.7% |
| Other amounts payable | 47/48 | €165 | €1,087 | +€922 | +560.2% |
| Non-recurring operating income | 76A | €0 | €11,983 | +€11,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,783 | €12,267 | -€516 | -4.0% |
| Other operating charges | 640/8 | €1,416 | €2,962 | +€1,546 | +109.2% |
| Non-recurring operating charges | 66A | €808 | €0 | -€808 | -100.0% |
| Gross operating margin | 9900 | €31,503 | €38,954 | +€7,451 | +23.7% |
| Operating profit (loss) | 9901 | €16,497 | €23,726 | +€7,229 | +43.8% |
| Financial income | 75/76B | €172 | €239 | +€67 | +39.0% |
| Recurring financial income | 75 | €172 | €239 | +€67 | +39.0% |
| Financial charges | 65/66B | €586 | €207 | -€379 | -64.7% |
| Recurring financial charges | 65 | €586 | €207 | -€379 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €16,083 | €23,758 | +€7,675 | +47.7% |
| Income taxes | 67/77 | €581 | €3,954 | +€3,373 | +580.7% |
| Profit (loss) for the period | 9904 | €15,502 | €19,804 | +€4,302 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,502 | €19,804 | +€4,302 | +27.8% |
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 4 October 2026 via checked.be.