LCKo: what changed
Two financial 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.
LCKo
Largest movements
- Cash +€48,757
up €48,757 (+54.3%), from €89,853 to €138,610
mainly Net result for the year (+€66,152) and Tax, wage and social debts (+€20,061)
- Deferred charges and accrued income +€28,856
up €28,856 (+3746.8%), from €770 to €29,626
- Receivables within one year +€12,444
up €12,444 (+99.3%), from €12,529 to €24,973
of which Trade receivables: +€12,032
- Reserves +€66,152
up €66,152 (+93.1%), from €71,023 to €137,175
- Tax, wage and social debts +€20,061
up €20,061 (+71.5%), from €28,063 to €48,124
of which Taxes: +€21,261
- Trade debts +€4,144
up €4,144 (+540.6%), from €767 to €4,910
- Financial charges +€2,248
up €2,248 (+4496.1%), from €50 to €2,298
- Gross operating margin -€1,725
down €1,725 (-1.9%), from €91,620 to €89,895
- Other operating charges +€1,489
up €1,489 (+327.7%), from €455 to €1,944
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 | €103,152 | €193,209 | +€90,057 | +87.3% |
| Current assets | 29/58 | €103,152 | €193,209 | +€90,057 | +87.3% |
| Amounts receivable within one year | 40/41 | €12,529 | €24,973 | +€12,444 | +99.3% |
| Trade receivables | 40 | €12,529 | €24,561 | +€12,032 | +96.0% |
| Other amounts receivable | 41 | - | €412 | +€412 | |
| Cash at bank and in hand | 54/58 | €89,853 | €138,610 | +€48,757 | +54.3% |
| Deferred charges and accrued income | 490/1 | €770 | €29,626 | +€28,856 | +3746.8% |
| Total equity and liabilities | 10/49 | €103,152 | €193,209 | +€90,057 | +87.3% |
| Equity | 10/15 | €74,023 | €140,175 | +€66,152 | +89.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,023 | €137,175 | +€66,152 | +93.1% |
| Distributable reserves | 133 | €71,023 | €137,175 | +€66,152 | +93.1% |
| Amounts payable | 17/49 | €29,130 | €53,035 | +€23,905 | +82.1% |
| Amounts payable within one year | 42/48 | €29,130 | €53,035 | +€23,905 | +82.1% |
| Trade debts | 44 | €767 | €4,910 | +€4,144 | +540.6% |
| Suppliers | 440/4 | €767 | €4,910 | +€4,144 | +540.6% |
| Taxes, remuneration and social security | 45 | €28,063 | €48,124 | +€20,061 | +71.5% |
| Taxes | 450/3 | €25,663 | €46,924 | +€21,261 | +82.8% |
| Remuneration and social security | 454/9 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Other amounts payable | 47/48 | €300 | - | -€300 | |
| Other operating charges | 640/8 | €455 | €1,944 | +€1,489 | +327.7% |
| Gross operating margin | 9900 | €91,620 | €89,895 | -€1,725 | -1.9% |
| Operating profit (loss) | 9901 | €91,165 | €87,951 | -€3,214 | -3.5% |
| Financial charges | 65/66B | €50 | €2,298 | +€2,248 | +4496.1% |
| Recurring financial charges | 65 | €50 | €2,298 | +€2,248 | +4496.1% |
| Profit (loss) for the period before taxes | 9903 | €91,115 | €85,653 | -€5,462 | -6.0% |
| Income taxes | 67/77 | €19,793 | €19,501 | -€291 | -1.5% |
| Profit (loss) for the period | 9904 | €71,323 | €66,152 | -€5,171 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,323 | €66,152 | -€5,171 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.