LCB CONSTRUCT: 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.
LCB CONSTRUCT
Largest movements
- Receivables within one year +€76,355
up €76,355 (+165%), from €46,293 to €122,648
of which Other amounts receivable: +€113,375
- Cash -€14,757
down €14,757 (-76.9%), from €19,194 to €4,437
mainly Receivables within one year (-€76,355) and Deferred charges and accrued income (-€0)
- Tangible fixed assets -€5,316
down €5,316 (-60.8%), from €8,746 to €3,430
of which Furniture and vehicles: -€4,526
- Profit (loss) carried forward +€40,260
up €40,260 (+37.4%), from €107,667 to €147,927
- Tax, wage and social debts +€10,359
up €10,359 (+33.4%), from €30,982 to €41,341
- Trade debts +€5,663
up €5,663 (+462%), from €1,226 to €6,889
- Gross operating margin -€93,214
down €93,214 (-63.7%), from €146,226 to €53,012
- Taxes -€20,623
down €20,623 (-66.6%), from €30,982 to €10,359
- Financial income +€2,440
up €2,440 (+149%), from €1,642 to €4,082
- Depreciation -€1,888
down €1,888 (-26.2%), from €7,204 to €5,316
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 | €142,376 | €198,658 | +€56,282 | +39.5% |
| Fixed assets | 21/28 | €9,471 | €4,155 | -€5,316 | -56.1% |
| Tangible fixed assets | 22/27 | €8,746 | €3,430 | -€5,316 | -60.8% |
| Plant, machinery and equipment | 23 | €2,008 | €1,217 | -€790 | -39.4% |
| Furniture and vehicles | 24 | €6,738 | €2,212 | -€4,526 | -67.2% |
| Financial fixed assets | 28 | €725 | €725 | = | 0.0% |
| Current assets | 29/58 | €132,905 | €194,503 | +€61,598 | +46.3% |
| Amounts receivable after more than one year | 29 | €66,000 | €66,000 | = | 0.0% |
| Other amounts receivable | 291 | €66,000 | €66,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,293 | €122,648 | +€76,355 | +165% |
| Trade receivables | 40 | €44,243 | €7,222 | -€37,021 | -83.7% |
| Other amounts receivable | 41 | €2,050 | €115,426 | +€113,375 | +5,530% |
| Cash at bank and in hand | 54/58 | €19,194 | €4,437 | -€14,757 | -76.9% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,418 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €142,376 | €198,658 | +€56,282 | +39.5% |
| Equity | 10/15 | €110,167 | €150,427 | +€40,260 | +36.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,667 | €147,927 | +€40,260 | +37.4% |
| Amounts payable | 17/49 | €32,209 | €48,231 | +€16,022 | +49.7% |
| Amounts payable within one year | 42/48 | €32,209 | €48,231 | +€16,022 | +49.7% |
| Trade debts | 44 | €1,226 | €6,889 | +€5,663 | +462% |
| Suppliers | 440/4 | €1,226 | €6,889 | +€5,663 | +462% |
| Taxes, remuneration and social security | 45 | €30,982 | €41,341 | +€10,359 | +33.4% |
| Taxes | 450/3 | €30,982 | €41,341 | +€10,359 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,204 | €5,316 | -€1,888 | -26.2% |
| Other operating charges | 640/8 | €1,547 | €566 | -€980 | -63.4% |
| Gross operating margin | 9900 | €146,226 | €53,012 | -€93,214 | -63.7% |
| Operating profit (loss) | 9901 | €137,475 | €47,130 | -€90,345 | -65.7% |
| Financial income | 75/76B | €1,642 | €4,082 | +€2,440 | +149% |
| Recurring financial income | 75 | €1,642 | €4,082 | +€2,440 | +149% |
| Financial charges | 65/66B | €467 | €593 | +€125 | +26.8% |
| Recurring financial charges | 65 | €467 | €593 | +€125 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €138,649 | €50,619 | -€88,030 | -63.5% |
| Income taxes | 67/77 | €30,982 | €10,359 | -€20,623 | -66.6% |
| Profit (loss) for the period | 9904 | €107,667 | €40,260 | -€67,407 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,667 | €40,260 | -€67,407 | -62.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.