LCA-PRO: 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.
LCA-PRO
Largest movements
- Cash +€70,071
up €70,071 (+286.7%), from €24,440 to €94,511
mainly Net result for the year (+€132,198) and Depreciation (+€6,323)
- Deferred charges and accrued income +€53,669
up €53,669 (+92.4%), from €58,061 to €111,730
- Tangible fixed assets -€4,894
down €4,894 (-17.4%), from €28,062 to €23,167
of which Leasing and similar rights: -€5,796
- Reserves +€132,198
up €132,198 (+220.5%), from €59,951 to €192,150
- Tax, wage and social debts -€8,957
down €8,957 (-50.2%), from €17,858 to €8,902
- Debts after one year -€4,825
down €4,825 (-21.9%), from €22,082 to €17,257
- Gross operating margin +€91,627
up €91,627 (+104.6%), from €87,576 to €179,203
- Taxes +€16,043
up €16,043 (+68.7%), from €23,358 to €39,402
- Depreciation +€3,264
up €3,264 (+106.7%), from €3,059 to €6,323
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 | €110,563 | €229,408 | +€118,846 | +107.5% |
| Fixed assets | 21/28 | €28,062 | €23,167 | -€4,894 | -17.4% |
| Tangible fixed assets | 22/27 | €28,062 | €23,167 | -€4,894 | -17.4% |
| Furniture and vehicles | 24 | €2,067 | €2,969 | +€902 | +43.6% |
| Leasing and similar rights | 25 | €25,995 | €20,199 | -€5,796 | -22.3% |
| Current assets | 29/58 | €82,501 | €206,241 | +€123,740 | +150.0% |
| Cash at bank and in hand | 54/58 | €24,440 | €94,511 | +€70,071 | +286.7% |
| Deferred charges and accrued income | 490/1 | €58,061 | €111,730 | +€53,669 | +92.4% |
| Total equity and liabilities | 10/49 | €110,563 | €229,408 | +€118,846 | +107.5% |
| Equity | 10/15 | €62,451 | €194,650 | +€132,198 | +211.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €59,951 | €192,150 | +€132,198 | +220.5% |
| Distributable reserves | 133 | €59,951 | €192,150 | +€132,198 | +220.5% |
| Amounts payable | 17/49 | €48,111 | €34,759 | -€13,353 | -27.8% |
| Amounts payable after more than one year | 17 | €22,082 | €17,257 | -€4,825 | -21.9% |
| Financial debts | 170/4 | €22,082 | €17,257 | -€4,825 | -21.9% |
| Amounts payable within one year | 42/48 | €26,029 | €17,502 | -€8,527 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €4,643 | €4,825 | +€183 | +3.9% |
| Trade debts | 44 | €465 | €711 | +€247 | +53.1% |
| Suppliers | 440/4 | €465 | €711 | +€247 | +53.1% |
| Taxes, remuneration and social security | 45 | €17,858 | €8,902 | -€8,957 | -50.2% |
| Taxes | 450/3 | €17,858 | €8,902 | -€8,957 | -50.2% |
| Other amounts payable | 47/48 | €3,063 | €3,063 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,059 | €6,323 | +€3,264 | +106.7% |
| Other operating charges | 640/8 | €417 | €239 | -€178 | -42.8% |
| Gross operating margin | 9900 | €87,576 | €179,203 | +€91,627 | +104.6% |
| Operating profit (loss) | 9901 | €84,100 | €172,641 | +€88,541 | +105.3% |
| Financial charges | 65/66B | €790 | €1,041 | +€251 | +31.7% |
| Recurring financial charges | 65 | €790 | €1,041 | +€251 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €83,309 | €171,600 | +€88,290 | +106.0% |
| Income taxes | 67/77 | €23,358 | €39,402 | +€16,043 | +68.7% |
| Profit (loss) for the period | 9904 | €59,951 | €132,198 | +€72,247 | +120.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,951 | €132,198 | +€72,247 | +120.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.