LCH-DEV: 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.
LCH-DEV
Largest movements
- Cash +€27,483
up €27,483 (+81.2%), from €33,841 to €61,324
mainly Other debts (+€59,000) and Net result for the year (+€19,195)
- Receivables within one year -€4,989
down €4,989 (-49.4%), from €10,091 to €5,102
of which Trade receivables: -€8,914
- Tangible fixed assets +€969
up €969 (+24.9%), from €3,890 to €4,859
- Other debts +€59,000
new in 2025: €59,000
- Profit (loss) carried forward -€39,805
down €39,805 (-92.8%), from €42,907 to €3,102
- Tax, wage and social debts +€5,300
up €5,300 (+165.6%), from €3,200 to €8,500
of which Taxes: +€7,000
- Trade debts -€1,114
down €1,114 (-100.0%), from €1,114 to €0
- Gross operating margin +€34,157
up €34,157, from -€4,307 to €29,850
- Taxes +€1,385
up €1,385 (+24.1%), from €5,752 to €7,138
- Other operating charges +€387
new in 2025: €387
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 | €48,222 | €71,602 | +€23,380 | +48.5% |
| Fixed assets | 21/28 | €3,890 | €4,859 | +€969 | +24.9% |
| Tangible fixed assets | 22/27 | €3,890 | €4,859 | +€969 | +24.9% |
| Furniture and vehicles | 24 | €3,890 | €4,859 | +€969 | +24.9% |
| Current assets | 29/58 | €44,331 | €66,743 | +€22,412 | +50.6% |
| Amounts receivable within one year | 40/41 | €10,091 | €5,102 | -€4,989 | -49.4% |
| Trade receivables | 40 | €9,890 | €976 | -€8,914 | -90.1% |
| Other amounts receivable | 41 | €201 | €4,126 | +€3,925 | +1957.0% |
| Cash at bank and in hand | 54/58 | €33,841 | €61,324 | +€27,483 | +81.2% |
| Deferred charges and accrued income | 490/1 | €399 | €317 | -€82 | -20.6% |
| Total equity and liabilities | 10/49 | €48,222 | €71,602 | +€23,380 | +48.5% |
| Equity | 10/15 | €43,907 | €4,102 | -€39,805 | -90.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,907 | €3,102 | -€39,805 | -92.8% |
| Amounts payable | 17/49 | €4,314 | €67,500 | +€63,186 | +1464.6% |
| Amounts payable within one year | 42/48 | €4,314 | €67,500 | +€63,186 | +1464.6% |
| Trade debts | 44 | €1,114 | €0 | -€1,114 | -100.0% |
| Suppliers | 440/4 | €1,114 | €0 | -€1,114 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,200 | €8,500 | +€5,300 | +165.6% |
| Taxes | 450/3 | €1,500 | €8,500 | +€7,000 | +466.7% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100.0% |
| Other amounts payable | 47/48 | - | €59,000 | +€59,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,815 | €1,831 | +€15 | +0.8% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€4,307 | €29,850 | +€34,157 | |
| Operating profit (loss) | 9901 | -€6,122 | €27,632 | +€33,754 | |
| Financial income | 75/76B | €45 | €1 | -€44 | -98.0% |
| Recurring financial income | 75 | €45 | €1 | -€44 | -98.0% |
| Financial charges | 65/66B | €1,225 | €1,300 | +€75 | +6.2% |
| Recurring financial charges | 65 | €1,225 | €1,300 | +€75 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,302 | €26,332 | +€33,635 | |
| Income taxes | 67/77 | €5,752 | €7,138 | +€1,385 | +24.1% |
| Profit (loss) for the period | 9904 | -€13,055 | €19,195 | +€32,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,055 | €19,195 | +€32,249 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.