LC TECHNIQUE: 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 TECHNIQUE
Largest movements
- Cash +€16,362
up €16,362 (+58.9%), from €27,794 to €44,156
mainly Depreciation (+€14,971) and Net result for the year (+€10,621)
- Tangible fixed assets -€12,051
down €12,051 (-21.0%), from €57,484 to €45,433
of which Furniture and vehicles: -€11,809
- Receivables within one year +€2,448
up €2,448 (+152.7%), from €1,603 to €4,051
of which Trade receivables: +€1,583
- Stocks and contracts +€1,498
new in 2025: €1,498
- Profit (loss) carried forward +€10,621
up €10,621 (+26.6%), from €39,981 to €50,602
- Debts after one year -€8,378
down €8,378 (-34.0%), from €24,672 to €16,294
- Tax, wage and social debts +€2,677
up €2,677 (+30.0%), from €8,916 to €11,593
- Other debts +€1,812
new in 2025: €1,812
- Gross operating margin -€43,393
down €43,393 (-57.9%), from €74,904 to €31,511
- Purchases and services -€29,573
down €29,573 (-50.2%), from €58,872 to €29,299
- Other operating charges -€9,781
down €9,781 (-87.4%), from €11,192 to €1,411
- Taxes -€6,239
down €6,239 (-70.0%), from €8,916 to €2,677
- Depreciation +€1,331
up €1,331 (+9.8%), from €13,640 to €14,971
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 | €88,442 | €96,468 | +€8,026 | +9.1% |
| Formation expenses | 20 | €1,380 | €920 | -€460 | -33.3% |
| Fixed assets | 21/28 | €57,484 | €45,433 | -€12,051 | -21.0% |
| Tangible fixed assets | 22/27 | €57,484 | €45,433 | -€12,051 | -21.0% |
| Plant, machinery and equipment | 23 | €4,957 | €4,715 | -€242 | -4.9% |
| Furniture and vehicles | 24 | €52,527 | €40,718 | -€11,809 | -22.5% |
| Current assets | 29/58 | €29,578 | €50,115 | +€20,537 | +69.4% |
| Stocks and contracts in progress | 3 | - | €1,498 | +€1,498 | |
| Stocks | 30/36 | - | €1,498 | +€1,498 | |
| Amounts receivable within one year | 40/41 | €1,603 | €4,051 | +€2,448 | +152.7% |
| Trade receivables | 40 | €898 | €2,481 | +€1,583 | +176.3% |
| Other amounts receivable | 41 | €705 | €1,570 | +€865 | +122.7% |
| Cash at bank and in hand | 54/58 | €27,794 | €44,156 | +€16,362 | +58.9% |
| Deferred charges and accrued income | 490/1 | €181 | €410 | +€229 | +126.5% |
| Total equity and liabilities | 10/49 | €88,442 | €96,468 | +€8,026 | +9.1% |
| Equity | 10/15 | €44,981 | €55,602 | +€10,621 | +23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,981 | €50,602 | +€10,621 | +26.6% |
| Amounts payable | 17/49 | €43,461 | €40,866 | -€2,595 | -6.0% |
| Amounts payable after more than one year | 17 | €24,672 | €16,294 | -€8,378 | -34.0% |
| Financial debts | 170/4 | €24,672 | €16,294 | -€8,378 | -34.0% |
| Amounts payable within one year | 42/48 | €18,789 | €24,572 | +€5,783 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €9,628 | €10,115 | +€487 | +5.1% |
| Trade debts | 44 | €245 | €1,052 | +€807 | +329.4% |
| Suppliers | 440/4 | €245 | €1,052 | +€807 | +329.4% |
| Taxes, remuneration and social security | 45 | €8,916 | €11,593 | +€2,677 | +30.0% |
| Taxes | 450/3 | €8,916 | €11,593 | +€2,677 | +30.0% |
| Other amounts payable | 47/48 | - | €1,812 | +€1,812 | |
| Non-recurring operating income | 76A | - | €164 | +€164 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,872 | €29,299 | -€29,573 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,640 | €14,971 | +€1,331 | +9.8% |
| Other operating charges | 640/8 | €11,192 | €1,411 | -€9,781 | -87.4% |
| Gross operating margin | 9900 | €74,904 | €31,511 | -€43,393 | -57.9% |
| Operating profit (loss) | 9901 | €50,072 | €15,129 | -€34,943 | -69.8% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €1,175 | €1,882 | +€707 | +60.2% |
| Recurring financial charges | 65 | €1,175 | €1,882 | +€707 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €48,897 | €13,298 | -€35,599 | -72.8% |
| Income taxes | 67/77 | €8,916 | €2,677 | -€6,239 | -70.0% |
| Profit (loss) for the period | 9904 | €39,981 | €10,621 | -€29,360 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,981 | €10,621 | -€29,360 | -73.4% |
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 30 September 2026 via checked.be.