LCBI: 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.
LCBI
Largest movements
- Stocks and contracts -€1.8m
no longer reported in 2025 (was €1.8m)
- Cash +€720,032
up €720,032 (+6873.8%), from €10,475 to €730,507
mainly Stocks and contracts (+€1.8m) and Net result for the year (+€648,569)
- Receivables within one year +€215,280
new in 2025: €215,280
of which Other amounts receivable: +€214,715
- Short-term financial debts -€1.5m
no longer reported in 2025 (was €1.5m)
- Reserves +€645,991
new in 2025: €645,991
- Tax, wage and social debts +€294,796
new in 2025: €294,796
- Other debts -€280,920
no longer reported in 2025 (was €280,920)
- Gross operating margin +€928,112
up €928,112 (+3447.7%), from €26,919 to €955,031
- Taxes +€294,796
new in 2025: €294,796
- Financial income +€9,984
new in 2025: €9,984
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 | €1,783,342 | €945,787 | -€837,555 | -47.0% |
| Current assets | 29/58 | €1,783,342 | €945,787 | -€837,555 | -47.0% |
| Stocks and contracts in progress | 3 | €1,772,867 | - | -€1.8m | |
| Stocks | 30/36 | €1,772,867 | - | -€1.8m | |
| Amounts receivable within one year | 40/41 | - | €215,280 | +€215,280 | |
| Trade receivables | 40 | - | €565 | +€565 | |
| Other amounts receivable | 41 | - | €214,715 | +€214,715 | |
| Cash at bank and in hand | 54/58 | €10,475 | €730,507 | +€720,032 | +6873.8% |
| Total equity and liabilities | 10/49 | €1,783,342 | €945,787 | -€837,555 | -47.0% |
| Equity | 10/15 | €2,422 | €650,991 | +€648,569 | +26778.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €645,991 | +€645,991 | |
| Distributable reserves | 133 | - | €645,991 | +€645,991 | |
| Profit (loss) carried forward | 14 | -€2,578 | - | +€2,578 | |
| Amounts payable | 17/49 | €1,780,920 | €294,796 | -€1.5m | -83.4% |
| Amounts payable within one year | 42/48 | €1,780,920 | €294,796 | -€1.5m | -83.4% |
| Financial debts | 43 | €1,500,000 | - | -€1.5m | |
| Credit institutions | 430/8 | €1,500,000 | - | -€1.5m | |
| Taxes, remuneration and social security | 45 | - | €294,796 | +€294,796 | |
| Taxes | 450/3 | - | €294,796 | +€294,796 | |
| Other amounts payable | 47/48 | €280,920 | - | -€280,920 | |
| Non-recurring operating income | 76A | - | €1,018,125 | +€1.0m | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €26,919 | €955,031 | +€928,112 | +3447.7% |
| Operating profit (loss) | 9901 | €26,532 | €954,632 | +€928,100 | +3498.0% |
| Financial income | 75/76B | - | €9,984 | +€9,984 | |
| Recurring financial income | 75 | - | €9,984 | +€9,984 | |
| Financial charges | 65/66B | €29,110 | €21,250 | -€7,860 | -27.0% |
| Recurring financial charges | 65 | €29,110 | €21,250 | -€7,860 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,578 | €943,365 | +€945,943 | |
| Income taxes | 67/77 | - | €294,796 | +€294,796 | |
| Profit (loss) for the period | 9904 | -€2,578 | €648,569 | +€651,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,578 | €648,569 | +€651,147 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.