LCCS: 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.
What changed
LCCS
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€190,850
2024 · -€142,817+€333,667
Equity
€214,126
2024 · €26,276+€187,850
Cash
€15,528
2024 · €8,806+€6,723
Balance sheet total
€869,381
2024 · €752,501+€116,880
Largest movements
Assets
- Receivables after one year +€108,295
new in 2025: €108,295
Equity and liabilities
- Profit (loss) carried forward +€187,850
up €187,850 (+3229.7%), from €5,816 to €193,666
- Debts after one year -€70,887
down €70,887 (-10.9%), from €648,893 to €578,006
- Other debts -€12,720
down €12,720 (-43.6%), from €29,151 to €16,431
Income statement
- Financial charges -€124,116
down €124,116 (-86.9%), from €142,899 to €18,784
- Gross operating margin +€119,901
up €119,901 (+693.2%), from €17,297 to €137,198
- Financial income +€108,295
new in 2025: €108,295
- Taxes +€24,789
up €24,789 (+760.0%), from €3,262 to €28,051
- Provisions -€6,620
down €6,620 (-50.0%), from €13,253 to €6,633
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.
Result 2024
-€142,817
Gross operating margin
+€119,901
Depreciation
-€245
Provisions
+€6,620
Other operating charges
-€231
Financial income
+€108,295
Financial charges
+€124,116
Taxes
-€24,789
Result 2025
€190,850
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.
From operations
+€85,844
Investment
€0
Financing
-€79,121
Cash 2024
€8,806
From operations (derived)
+€85,844
Net result for the year
+€190,850
Depreciation
+€400
Receivables after one year
-€108,295
Receivables within one year
-€2,262
Provisions
+€6,633
Trade debts
+€2,464
Tax, wage and social debts
+€6,762
Other debts
-€12,720
Accrued charges and deferred income
+€2,013
Financing
-€79,121
Debts after one year
-€70,887
Current portion of long-term debt
-€5,235
Contributions, distributions and other
-€3,000
Cash 2025
€15,528
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €752,501 | €869,381 | +€116,880 | +15.5% |
| Fixed assets | 21/28 | €738,957 | €738,557 | -€400 | -0.1% |
| Tangible fixed assets | 22/27 | €1,045 | €645 | -€400 | -38.3% |
| Furniture and vehicles | 24 | €1,045 | €645 | -€400 | -38.3% |
| Financial fixed assets | 28 | €737,912 | €737,912 | = | 0.0% |
| Current assets | 29/58 | €13,544 | €130,824 | +€117,280 | +865.9% |
| Amounts receivable after more than one year | 29 | - | €108,295 | +€108,295 | |
| Trade receivables | 290 | - | €108,295 | +€108,295 | |
| Amounts receivable within one year | 40/41 | €4,738 | €7,000 | +€2,262 | +47.7% |
| Trade receivables | 40 | - | €7,000 | +€7,000 | |
| Other amounts receivable | 41 | €4,738 | - | -€4,738 | |
| Cash at bank and in hand | 54/58 | €8,806 | €15,528 | +€6,723 | +76.3% |
| Total equity and liabilities | 10/49 | €752,501 | €869,381 | +€116,880 | +15.5% |
| Equity | 10/15 | €26,276 | €214,126 | +€187,850 | +714.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,816 | €193,666 | +€187,850 | +3229.7% |
| Provisions and deferred taxes | 16 | €13,253 | €19,886 | +€6,633 | +50.0% |
| Provisions for liabilities and charges | 160/5 | €13,253 | €19,886 | +€6,633 | +50.0% |
| Other liabilities and charges | 164/5 | €13,253 | €19,886 | +€6,633 | +50.0% |
| Amounts payable | 17/49 | €712,971 | €635,368 | -€77,603 | -10.9% |
| Amounts payable after more than one year | 17 | €648,893 | €578,006 | -€70,887 | -10.9% |
| Financial debts | 170/4 | €648,893 | €578,006 | -€70,887 | -10.9% |
| Amounts payable within one year | 42/48 | €61,815 | €53,086 | -€8,729 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €32,097 | €26,863 | -€5,235 | -16.3% |
| Trade debts | 44 | €226 | €2,689 | +€2,464 | +1092.1% |
| Suppliers | 440/4 | €226 | €2,689 | +€2,464 | +1092.1% |
| Taxes, remuneration and social security | 45 | €341 | €7,103 | +€6,762 | +1981.6% |
| Taxes | 450/3 | €341 | €7,103 | +€6,762 | +1981.6% |
| Other amounts payable | 47/48 | €29,151 | €16,431 | -€12,720 | -43.6% |
| Accrued charges and deferred income | 492/3 | €2,263 | €4,276 | +€2,013 | +88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155 | €400 | +€245 | +157.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,253 | €6,633 | -€6,620 | -50.0% |
| Other operating charges | 640/8 | €545 | €776 | +€231 | +42.4% |
| Gross operating margin | 9900 | €17,297 | €137,198 | +€119,901 | +693.2% |
| Operating profit (loss) | 9901 | €3,344 | €129,389 | +€126,045 | +3768.9% |
| Financial income | 75/76B | - | €108,295 | +€108,295 | |
| Recurring financial income | 75 | - | €108,295 | +€108,295 | |
| Financial charges | 65/66B | €142,899 | €18,784 | -€124,116 | -86.9% |
| Recurring financial charges | 65 | €142,899 | €18,784 | -€124,116 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | -€139,555 | €218,901 | +€358,456 | |
| Income taxes | 67/77 | €3,262 | €28,051 | +€24,789 | +760.0% |
| Profit (loss) for the period | 9904 | -€142,817 | €190,850 | +€333,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€142,817 | €190,850 | +€333,667 |
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 3 October 2026 via checked.be.