LCB8: 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.
LCB8
Largest movements
- Current investments +€120,566
up €120,566 (+148%), from €81,402 to €201,968
- Cash -€40,349
down €40,349 (-20.5%), from €197,041 to €156,692
mainly Current investments (-€120,566) and Tax, wage and social debts (-€7,182)
- Reserves +€83,255
up €83,255 (+41.9%), from €198,741 to €281,996
of which Distributable reserves: +€83,255
- Tax, wage and social debts -€7,182
down €7,182 (-54.9%), from €13,073 to €5,891
- Gross operating margin +€30,269
up €30,269 (+43.0%), from €70,400 to €100,669
- Taxes +€13,560
up €13,560 (+207%), from €6,546 to €20,105
- Financial income +€1,095
up €1,095 (+50.2%), from €2,181 to €3,277
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 | €282,183 | €360,787 | +€78,605 | +27.9% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €282,183 | €360,787 | +€78,605 | +27.9% |
| Amounts receivable within one year | 40/41 | €3,740 | €2,128 | -€1,612 | -43.1% |
| Other amounts receivable | 41 | €3,740 | €2,128 | -€1,612 | -43.1% |
| Current investments | 50/53 | €81,402 | €201,968 | +€120,566 | +148% |
| Cash at bank and in hand | 54/58 | €197,041 | €156,692 | -€40,349 | -20.5% |
| Total equity and liabilities | 10/49 | €282,183 | €360,787 | +€78,605 | +27.9% |
| Equity | 10/15 | €268,741 | €351,996 | +€83,255 | +31.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €198,741 | €281,996 | +€83,255 | +41.9% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,039 | €2,039 | = | 0.0% |
| Distributable reserves | 133 | €189,702 | €272,958 | +€83,255 | +43.9% |
| Amounts payable | 17/49 | €13,442 | €8,791 | -€4,651 | -34.6% |
| Amounts payable within one year | 42/48 | €13,442 | €5,891 | -€7,551 | -56.2% |
| Trade debts | 44 | €369 | - | -€369 | |
| Suppliers | 440/4 | €369 | - | -€369 | |
| Taxes, remuneration and social security | 45 | €13,073 | €5,891 | -€7,182 | -54.9% |
| Taxes | 450/3 | €13,073 | €5,891 | -€7,182 | -54.9% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Non-recurring operating income | 76A | €73,350 | €103,800 | +€30,450 | +41.5% |
| Other operating charges | 640/8 | €579 | €585 | +€6 | +0.9% |
| Gross operating margin | 9900 | €70,400 | €100,669 | +€30,269 | +43.0% |
| Operating profit (loss) | 9901 | €69,821 | €100,085 | +€30,264 | +43.3% |
| Financial income | 75/76B | €2,181 | €3,277 | +€1,095 | +50.2% |
| Recurring financial income | 75 | €2,181 | €3,277 | +€1,095 | +50.2% |
| Financial charges | 65/66B | €0 | €0 | = | 0.0% |
| Recurring financial charges | 65 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €72,002 | €103,361 | +€31,359 | +43.6% |
| Income taxes | 67/77 | €6,546 | €20,105 | +€13,560 | +207% |
| Profit (loss) for the period | 9904 | €65,456 | €83,255 | +€17,799 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,456 | €83,255 | +€17,799 | +27.2% |
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 15 October 2026 via checked.be.