LCBIM: 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.
LCBIM
Largest movements
- Stocks and contracts +€74,764
up €74,764 (+5.1%), from €1.5m to €1.6m
- Receivables within one year -€69,094
down €69,094 (-98.7%), from €70,000 to €906
- Cash +€28,841
up €28,841 (+39.3%), from €73,330 to €102,171
mainly Receivables within one year (+€69,094) and Debts after one year (+€40,612)
- Debts after one year +€40,612
up €40,612 (+2.6%), from €1.6m to €1.6m
of which Other amounts payable: +€40,612
- Financial charges +€1,645
up €1,645 (+199.0%), from €826 to €2,471
- Gross operating margin -€864
down €864 (-38.6%), from -€2,238 to -€3,102
- Other operating charges -€299
down €299 (-39.1%), from €765 to €465
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 | €1,622,845 | €1,657,355 | +€34,510 | +2.1% |
| Current assets | 29/58 | €1,622,845 | €1,657,355 | +€34,510 | +2.1% |
| Stocks and contracts in progress | 3 | €1,479,514 | €1,554,278 | +€74,764 | +5.1% |
| Stocks | 30/36 | €1,479,514 | €1,554,278 | +€74,764 | +5.1% |
| Amounts receivable within one year | 40/41 | €70,000 | €906 | -€69,094 | -98.7% |
| Other amounts receivable | 41 | €70,000 | €906 | -€69,094 | -98.7% |
| Cash at bank and in hand | 54/58 | €73,330 | €102,171 | +€28,841 | +39.3% |
| Total equity and liabilities | 10/49 | €1,622,845 | €1,657,355 | +€34,510 | +2.1% |
| Equity | 10/15 | €57,671 | €51,633 | -€6,038 | -10.5% |
| 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 | -€3,829 | -€9,867 | -€6,038 | -157.7% |
| Amounts payable | 17/49 | €1,565,174 | €1,605,722 | +€40,549 | +2.6% |
| Amounts payable after more than one year | 17 | €1,562,104 | €1,602,717 | +€40,612 | +2.6% |
| Financial debts | 170/4 | €894,506 | €894,506 | = | 0.0% |
| Other amounts payable | 178/9 | €667,598 | €708,211 | +€40,612 | +6.1% |
| Amounts payable within one year | 42/48 | €1,783 | €1,970 | +€187 | +10.5% |
| Trade debts | 44 | €1,783 | €1,970 | +€187 | +10.5% |
| Suppliers | 440/4 | €1,783 | €1,970 | +€187 | +10.5% |
| Accrued charges and deferred income | 492/3 | €1,287 | €1,036 | -€251 | -19.5% |
| Other operating charges | 640/8 | €765 | €465 | -€299 | -39.1% |
| Gross operating margin | 9900 | -€2,238 | -€3,102 | -€864 | -38.6% |
| Operating profit (loss) | 9901 | -€3,003 | -€3,567 | -€565 | -18.8% |
| Financial charges | 65/66B | €826 | €2,471 | +€1,645 | +199.0% |
| Recurring financial charges | 65 | €826 | €2,471 | +€1,645 | +199.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,829 | -€6,038 | -€2,209 | -57.7% |
| Profit (loss) for the period | 9904 | -€3,829 | -€6,038 | -€2,209 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,829 | -€6,038 | -€2,209 | -57.7% |
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 7 October 2026 via checked.be.