LCA EUROPE: what changed
Two financial 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.
LCA EUROPE
Largest movements
- Cash -€5,005
down €5,005 (-9.7%), from €51,688 to €46,683
mainly Net result for the year (-€5,152) and Trade debts (-€484)
- Intangible fixed assets -€1,000
down €1,000 (-24.5%), from €4,079 to €3,079
- Profit (loss) carried forward -€5,152
down €5,152 (-93.6%), from -€5,506 to -€10,658
- Gross operating margin +€460
up €460 (+10.1%), from -€4,570 to -€4,110
- Depreciation +€79
up €79 (+8.6%), from €921 to €1,000
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.
Derived cash bridge
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 | €57,478 | €51,842 | -€5,635 | -9.8% |
| Fixed assets | 21/28 | €4,079 | €3,079 | -€1,000 | -24.5% |
| Intangible fixed assets | 21 | €4,079 | €3,079 | -€1,000 | -24.5% |
| Current assets | 29/58 | €53,398 | €48,763 | -€4,635 | -8.7% |
| Amounts receivable within one year | 40/41 | €1,710 | €2,080 | +€370 | +21.6% |
| Trade receivables | 40 | - | €20 | +€20 | |
| Other amounts receivable | 41 | €1,710 | €2,060 | +€350 | +20.5% |
| Cash at bank and in hand | 54/58 | €51,688 | €46,683 | -€5,005 | -9.7% |
| Total equity and liabilities | 10/49 | €57,478 | €51,842 | -€5,635 | -9.8% |
| Equity | 10/15 | €55,994 | €50,842 | -€5,152 | -9.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,506 | -€10,658 | -€5,152 | -93.6% |
| Amounts payable | 17/49 | €1,484 | €1,000 | -€484 | -32.6% |
| Amounts payable within one year | 42/48 | €1,484 | €1,000 | -€484 | -32.6% |
| Trade debts | 44 | €1,484 | €1,000 | -€484 | -32.6% |
| Suppliers | 440/4 | €1,484 | €1,000 | -€484 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €921 | €1,000 | +€79 | +8.6% |
| Gross operating margin | 9900 | -€4,570 | -€4,110 | +€460 | +10.1% |
| Operating profit (loss) | 9901 | -€5,490 | -€5,110 | +€381 | +6.9% |
| Financial charges | 65/66B | €16 | €42 | +€26 | +166% |
| Recurring financial charges | 65 | €16 | €42 | +€26 | +166% |
| Profit (loss) for the period before taxes | 9903 | -€5,506 | -€5,152 | +€355 | +6.4% |
| Profit (loss) for the period | 9904 | -€5,506 | -€5,152 | +€355 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,506 | -€5,152 | +€355 | +6.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.