LCCA: 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.
LCCA
Largest movements
- Deferred charges and accrued income -€2,174
down €2,174 (-85.0%), from €2,557 to €383
- Tangible fixed assets -€1,759
down €1,759 (-32.2%), from €5,454 to €3,695
of which Furniture and vehicles: -€1,367
- Profit (loss) carried forward -€2,295
down €2,295 (-10.5%), from €21,869 to €19,574
- Trade debts -€1,318
down €1,318 (-43.9%), from €3,001 to €1,683
- Tax, wage and social debts -€1,105
down €1,105 (-18.0%), from €6,128 to €5,023
of which Remuneration and social security: -€1,385
- Gross operating margin -€4,062
down €4,062 (-11.9%), from €34,058 to €29,996
- Taxes -€1,185
down €1,185 (-89.3%), from €1,327 to €142
- Depreciation +€393
up €393 (+28.8%), from €1,366 to €1,759
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 | €56,198 | €51,612 | -€4,586 | -8.2% |
| Fixed assets | 21/28 | €5,495 | €3,736 | -€1,759 | -32.0% |
| Tangible fixed assets | 22/27 | €5,454 | €3,695 | -€1,759 | -32.2% |
| Plant, machinery and equipment | 23 | €1,892 | €1,500 | -€392 | -20.7% |
| Furniture and vehicles | 24 | €3,561 | €2,194 | -€1,367 | -38.4% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €50,703 | €47,876 | -€2,827 | -5.6% |
| Amounts receivable within one year | 40/41 | €10,787 | €10,374 | -€413 | -3.8% |
| Trade receivables | 40 | €10,787 | €10,374 | -€413 | -3.8% |
| Cash at bank and in hand | 54/58 | €37,359 | €37,119 | -€240 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,557 | €383 | -€2,174 | -85.0% |
| Total equity and liabilities | 10/49 | €56,198 | €51,612 | -€4,586 | -8.2% |
| Equity | 10/15 | €46,329 | €44,034 | -€2,295 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 0.0% |
| Distributable reserves | 133 | €5,860 | €5,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,869 | €19,574 | -€2,295 | -10.5% |
| Amounts payable | 17/49 | €9,869 | €7,578 | -€2,291 | -23.2% |
| Amounts payable within one year | 42/48 | €9,869 | €7,578 | -€2,291 | -23.2% |
| Trade debts | 44 | €3,001 | €1,683 | -€1,318 | -43.9% |
| Suppliers | 440/4 | €3,001 | €1,683 | -€1,318 | -43.9% |
| Taxes, remuneration and social security | 45 | €6,128 | €5,023 | -€1,105 | -18.0% |
| Taxes | 450/3 | €999 | €1,279 | +€280 | +28.0% |
| Remuneration and social security | 454/9 | €5,129 | €3,744 | -€1,385 | -27.0% |
| Other amounts payable | 47/48 | €740 | €872 | +€133 | +17.9% |
| Remuneration, social security and pensions | 62 | €29,518 | €29,640 | +€121 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,366 | €1,759 | +€393 | +28.8% |
| Other operating charges | 640/8 | €482 | €498 | +€16 | +3.2% |
| Gross operating margin | 9900 | €34,058 | €29,996 | -€4,062 | -11.9% |
| Operating profit (loss) | 9901 | €2,692 | -€1,901 | -€4,592 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €231 | €253 | +€21 | +9.2% |
| Recurring financial charges | 65 | €231 | €253 | +€21 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €2,464 | -€2,153 | -€4,617 | |
| Income taxes | 67/77 | €1,327 | €142 | -€1,185 | -89.3% |
| Profit (loss) for the period | 9904 | €1,137 | -€2,295 | -€3,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,137 | -€2,295 | -€3,432 |
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 4 October 2026 via checked.be.