LCL-DOX: 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.
LCL-DOX
Largest movements
- Receivables within one year +€93,744
up €93,744 (+13.4%), from €697,013 to €790,757
of which Other amounts receivable: +€114,521
- Tangible fixed assets -€92,806
down €92,806 (-46.8%), from €198,264 to €105,459
of which Plant, machinery and equipment: -€90,860
- Cash +€31,166
up €31,166 (+9.2%), from €338,538 to €369,704
mainly Depreciation (+€105,240) and Trade debts (+€65,528)
- Deferred charges and accrued income -€23,121
down €23,121 (-38.9%), from €59,364 to €36,243
- Trade debts +€65,528
up €65,528 (+8.4%), from €781,497 to €847,025
- Profit (loss) carried forward -€57,129
down €57,129, from €35,612 to -€21,517
- Short-term financial debts -€17,770
down €17,770 (-77.8%), from €22,841 to €5,071
- Tax, wage and social debts +€16,272
up €16,272 (+11.4%), from €143,332 to €159,605
- Gross operating margin +€228,443
up €228,443 (+18.0%), from €1.3m to €1.5m
- Staff costs +€120,044
up €120,044 (+9.3%), from €1.3m to €1.4m
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.
Derived cash bridge
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 | €1,322,729 | €1,335,342 | +€12,613 | +1.0% |
| Fixed assets | 21/28 | €198,513 | €105,707 | -€92,806 | -46.8% |
| Tangible fixed assets | 22/27 | €198,264 | €105,459 | -€92,806 | -46.8% |
| Plant, machinery and equipment | 23 | €193,802 | €102,942 | -€90,860 | -46.9% |
| Furniture and vehicles | 24 | €2,093 | €1,106 | -€987 | -47.1% |
| Other tangible fixed assets | 26 | €2,369 | €1,410 | -€959 | -40.5% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €1,124,217 | €1,229,635 | +€105,418 | +9.4% |
| Stocks and contracts in progress | 3 | €29,302 | €32,931 | +€3,630 | +12.4% |
| Stocks | 30/36 | €29,302 | €32,931 | +€3,630 | +12.4% |
| Amounts receivable within one year | 40/41 | €697,013 | €790,757 | +€93,744 | +13.4% |
| Trade receivables | 40 | €27,748 | €6,971 | -€20,777 | -74.9% |
| Other amounts receivable | 41 | €669,265 | €783,786 | +€114,521 | +17.1% |
| Cash at bank and in hand | 54/58 | €338,538 | €369,704 | +€31,166 | +9.2% |
| Deferred charges and accrued income | 490/1 | €59,364 | €36,243 | -€23,121 | -38.9% |
| Total equity and liabilities | 10/49 | €1,322,729 | €1,335,342 | +€12,613 | +1.0% |
| Equity | 10/15 | €327,612 | €268,483 | -€59,129 | -18.0% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,612 | -€21,517 | -€57,129 | |
| Investment grants | 15 | €2,000 | - | -€2,000 | |
| Amounts payable | 17/49 | €995,118 | €1,066,859 | +€71,741 | +7.2% |
| Amounts payable within one year | 42/48 | €995,118 | €1,064,858 | +€69,741 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €29,761 | €35,325 | +€5,564 | +18.7% |
| Financial debts | 43 | €22,841 | €5,071 | -€17,770 | -77.8% |
| Credit institutions | 430/8 | €22,841 | €5,071 | -€17,770 | -77.8% |
| Trade debts | 44 | €781,497 | €847,025 | +€65,528 | +8.4% |
| Suppliers | 440/4 | €781,497 | €847,025 | +€65,528 | +8.4% |
| Taxes, remuneration and social security | 45 | €143,332 | €159,605 | +€16,272 | +11.4% |
| Remuneration and social security | 454/9 | €143,332 | €159,605 | +€16,272 | +11.4% |
| Other amounts payable | 47/48 | €17,686 | €17,832 | +€146 | +0.8% |
| Accrued charges and deferred income | 492/3 | - | €2,001 | +€2,001 | |
| Remuneration, social security and pensions | 62 | €1,286,506 | €1,406,550 | +€120,044 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,069 | €105,240 | +€4,171 | +4.1% |
| Other operating charges | 640/8 | €5,561 | €7,673 | +€2,111 | +38.0% |
| Gross operating margin | 9900 | €1,270,565 | €1,499,008 | +€228,443 | +18.0% |
| Operating profit (loss) | 9901 | -€122,571 | -€20,455 | +€102,116 | +83.3% |
| Financial income | 75/76B | €5,207 | €2,000 | -€3,207 | -61.6% |
| Recurring financial income | 75 | €5,207 | €2,000 | -€3,207 | -61.6% |
| Financial charges | 65/66B | €33,185 | €34,119 | +€934 | +2.8% |
| Recurring financial charges | 65 | €33,185 | €34,119 | +€934 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€150,549 | -€52,574 | +€97,975 | +65.1% |
| Income taxes | 67/77 | - | €4,555 | +€4,555 | |
| Profit (loss) for the period | 9904 | -€150,549 | -€57,129 | +€93,420 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€150,549 | -€57,129 | +€93,420 | +62.1% |
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 25 October 2026 via checked.be.