LC Tools: 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 Tools
Largest movements
- Tangible fixed assets -€109,271
down €109,271 (-25.0%), from €437,306 to €328,035
of which Land and buildings: -€269,180
- Receivables within one year -€15,117
down €15,117 (-89.9%), from €16,823 to €1,706
of which Other amounts receivable: -€9,067
- Other debts -€198,500
down €198,500 (-37.3%), from €532,535 to €334,035
- Trade debts +€111,947
up €111,947 (+216.1%), from €51,795 to €163,743
- Profit (loss) carried forward -€37,256
down €37,256 (-28.8%), from -€129,421 to -€166,677
- Gross operating margin +€49,052
up €49,052 (+86.2%), from -€56,878 to -€7,826
- Depreciation -€43,370
down €43,370 (-60.6%), from €71,510 to €28,140
- Financial charges +€638
up €638 (+1797.1%), from €36 to €674
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,909 | €331,126 | -€123,783 | -27.2% |
| Fixed assets | 21/28 | €437,306 | €328,035 | -€109,271 | -25.0% |
| Tangible fixed assets | 22/27 | €437,306 | €328,035 | -€109,271 | -25.0% |
| Land and buildings | 22 | €269,180 | €0 | -€269,180 | -100.0% |
| Plant, machinery and equipment | 23 | €11,320 | €196,549 | +€185,229 | +1636.3% |
| Furniture and vehicles | 24 | €156,807 | €131,486 | -€25,320 | -16.1% |
| Current assets | 29/58 | €17,603 | €3,091 | -€14,512 | -82.4% |
| Amounts receivable within one year | 40/41 | €16,823 | €1,706 | -€15,117 | -89.9% |
| Trade receivables | 40 | €6,050 | €0 | -€6,050 | -100.0% |
| Other amounts receivable | 41 | €10,773 | €1,706 | -€9,067 | -84.2% |
| Cash at bank and in hand | 54/58 | €780 | €1,385 | +€605 | +77.6% |
| Total equity and liabilities | 10/49 | €454,909 | €331,126 | -€123,783 | -27.2% |
| Equity | 10/15 | -€129,421 | -€166,677 | -€37,256 | -28.8% |
| Profit (loss) carried forward | 14 | -€129,421 | -€166,677 | -€37,256 | -28.8% |
| Amounts payable | 17/49 | €584,330 | €497,803 | -€86,528 | -14.8% |
| Amounts payable within one year | 42/48 | €584,330 | €497,803 | -€86,528 | -14.8% |
| Trade debts | 44 | €51,795 | €163,743 | +€111,947 | +216.1% |
| Suppliers | 440/4 | €51,795 | €163,743 | +€111,947 | +216.1% |
| Taxes, remuneration and social security | 45 | - | €25 | +€25 | |
| Taxes | 450/3 | - | €25 | +€25 | |
| Other amounts payable | 47/48 | €532,535 | €334,035 | -€198,500 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,510 | €28,140 | -€43,370 | -60.6% |
| Other operating charges | 640/8 | €997 | €616 | -€381 | -38.2% |
| Gross operating margin | 9900 | -€56,878 | -€7,826 | +€49,052 | +86.2% |
| Operating profit (loss) | 9901 | -€129,385 | -€36,582 | +€92,804 | +71.7% |
| Financial charges | 65/66B | €36 | €674 | +€638 | +1797.1% |
| Recurring financial charges | 65 | €36 | €674 | +€638 | +1797.1% |
| Profit (loss) for the period before taxes | 9903 | -€129,421 | -€37,256 | +€92,165 | +71.2% |
| Profit (loss) for the period | 9904 | -€129,421 | -€37,256 | +€92,165 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€129,421 | -€37,256 | +€92,165 | +71.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.