LcL Green: 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 Green
Largest movements
- Tangible fixed assets -€9,023
down €9,023 (-29.0%), from €31,097 to €22,075
- Debts after one year -€28,304
down €28,304 (-15.6%), from €181,343 to €153,038
- Reserves +€27,040
up €27,040 (+57.8%), from €46,757 to €73,797
- Gross operating margin +€7,139
up €7,139 (+13.9%), from €51,372 to €58,511
- Taxes +€2,081
up €2,081 (+27.7%), from €7,509 to €9,590
- Financial charges -€1,239
down €1,239 (-9.3%), from €13,358 to €12,119
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 | €474,354 | €466,428 | -€7,926 | -1.7% |
| Fixed assets | 21/28 | €451,097 | €442,075 | -€9,023 | -2.0% |
| Tangible fixed assets | 22/27 | €31,097 | €22,075 | -€9,023 | -29.0% |
| Furniture and vehicles | 24 | €31,097 | €22,075 | -€9,023 | -29.0% |
| Financial fixed assets | 28 | €420,000 | €420,000 | = | 0.0% |
| Current assets | 29/58 | €23,257 | €24,353 | +€1,097 | +4.7% |
| Amounts receivable within one year | 40/41 | €13,381 | €15,511 | +€2,130 | +15.9% |
| Trade receivables | 40 | €12,100 | €14,520 | +€2,420 | +20.0% |
| Other amounts receivable | 41 | €1,281 | €991 | -€290 | -22.7% |
| Cash at bank and in hand | 54/58 | €9,233 | €8,843 | -€390 | -4.2% |
| Deferred charges and accrued income | 490/1 | €643 | - | -€643 | |
| Total equity and liabilities | 10/49 | €474,354 | €466,428 | -€7,926 | -1.7% |
| Equity | 10/15 | €49,257 | €76,297 | +€27,040 | +54.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €46,757 | €73,797 | +€27,040 | +57.8% |
| Distributable reserves | 133 | €46,757 | €73,797 | +€27,040 | +57.8% |
| Amounts payable | 17/49 | €425,097 | €390,131 | -€34,966 | -8.2% |
| Amounts payable after more than one year | 17 | €181,343 | €153,038 | -€28,304 | -15.6% |
| Financial debts | 170/4 | €181,343 | €153,038 | -€28,304 | -15.6% |
| Amounts payable within one year | 42/48 | €243,255 | €236,593 | -€6,662 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €28,007 | €28,304 | +€297 | +1.1% |
| Trade debts | 44 | €1,791 | €218 | -€1,574 | -87.9% |
| Suppliers | 440/4 | €1,791 | €218 | -€1,574 | -87.9% |
| Taxes, remuneration and social security | 45 | €13,389 | €9,402 | -€3,987 | -29.8% |
| Taxes | 450/3 | €11,418 | €9,402 | -€2,016 | -17.7% |
| Remuneration and social security | 454/9 | €1,971 | - | -€1,971 | |
| Other amounts payable | 47/48 | €200,067 | €198,669 | -€1,398 | -0.7% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,023 | €9,023 | = | 0.0% |
| Other operating charges | 640/8 | €656 | €739 | +€83 | +12.6% |
| Gross operating margin | 9900 | €51,372 | €58,511 | +€7,139 | +13.9% |
| Operating profit (loss) | 9901 | €41,693 | €48,749 | +€7,056 | +16.9% |
| Financial charges | 65/66B | €13,358 | €12,119 | -€1,239 | -9.3% |
| Recurring financial charges | 65 | €13,358 | €12,119 | -€1,239 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €28,336 | €36,630 | +€8,295 | +29.3% |
| Income taxes | 67/77 | €7,509 | €9,590 | +€2,081 | +27.7% |
| Profit (loss) for the period | 9904 | €20,826 | €27,040 | +€6,214 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,826 | €27,040 | +€6,214 | +29.8% |
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 9 October 2026 via checked.be.