LCL-MARCHE: 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-MARCHE
Largest movements
- Receivables within one year +€328,234
up €328,234 (+314%), from €104,667 to €432,901
of which Other amounts receivable: +€327,718
- Cash -€267,151
down €267,151 (-63.9%), from €418,401 to €151,250
mainly Receivables within one year (-€328,234) and Net result for the year (-€118,224)
- Tangible fixed assets -€49,670
down €49,670 (-32.2%), from €154,217 to €104,547
of which Plant, machinery and equipment: -€33,781
- Deferred charges and accrued income -€25,896
down €25,896 (-43.5%), from €59,586 to €33,690
- Stocks and contracts -€16,656
down €16,656 (-33.9%), from €49,144 to €32,488
- Profit (loss) carried forward -€118,224
down €118,224, from €73,582 to -€44,642
- Trade debts +€82,217
up €82,217 (+25.1%), from €327,534 to €409,751
- Gross operating margin -€149,683
down €149,683 (-17.9%), from €837,102 to €687,418
- Staff costs +€87,019
up €87,019 (+13.5%), from €644,090 to €731,109
- Depreciation -€39,910
down €39,910 (-40.4%), from €98,751 to €58,841
- Taxes -€34,957
down €34,957, from €30,637 to -€4,320
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 | €786,016 | €754,877 | -€31,139 | -4.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €154,217 | €104,547 | -€49,670 | -32.2% |
| Tangible fixed assets | 22/27 | €154,217 | €104,547 | -€49,670 | -32.2% |
| Plant, machinery and equipment | 23 | €106,719 | €72,938 | -€33,781 | -31.7% |
| Furniture and vehicles | 24 | €47,498 | €31,609 | -€15,889 | -33.5% |
| Current assets | 29/58 | €631,798 | €650,330 | +€18,532 | +2.9% |
| Stocks and contracts in progress | 3 | €49,144 | €32,488 | -€16,656 | -33.9% |
| Stocks | 30/36 | €49,144 | €32,488 | -€16,656 | -33.9% |
| Amounts receivable within one year | 40/41 | €104,667 | €432,901 | +€328,234 | +314% |
| Trade receivables | 40 | €230 | €746 | +€516 | +224% |
| Other amounts receivable | 41 | €104,437 | €432,155 | +€327,718 | +314% |
| Cash at bank and in hand | 54/58 | €418,401 | €151,250 | -€267,151 | -63.9% |
| Deferred charges and accrued income | 490/1 | €59,586 | €33,690 | -€25,896 | -43.5% |
| Total equity and liabilities | 10/49 | €786,016 | €754,877 | -€31,139 | -4.0% |
| Equity | 10/15 | €367,383 | €249,159 | -€118,224 | -32.2% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €18,801 | €18,801 | = | 0.0% |
| Distributable reserves | 133 | €18,801 | €18,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,582 | -€44,642 | -€118,224 | |
| Amounts payable | 17/49 | €418,633 | €505,718 | +€87,085 | +20.8% |
| Amounts payable within one year | 42/48 | €418,591 | €505,718 | +€87,127 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €327,534 | €409,751 | +€82,217 | +25.1% |
| Suppliers | 440/4 | €327,534 | €409,751 | +€82,217 | +25.1% |
| Taxes, remuneration and social security | 45 | €90,585 | €95,525 | +€4,940 | +5.5% |
| Taxes | 450/3 | €10,362 | €1,642 | -€8,720 | -84.2% |
| Remuneration and social security | 454/9 | €80,223 | €93,883 | +€13,660 | +17.0% |
| Other amounts payable | 47/48 | €472 | €442 | -€30 | -6.4% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Remuneration, social security and pensions | 62 | €644,090 | €731,109 | +€87,019 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,751 | €58,841 | -€39,910 | -40.4% |
| Other operating charges | 640/8 | €11,503 | €12,552 | +€1,049 | +9.1% |
| Gross operating margin | 9900 | €837,102 | €687,418 | -€149,683 | -17.9% |
| Operating profit (loss) | 9901 | €82,758 | -€115,083 | -€197,842 | |
| Financial income | 75/76B | €139 | €35 | -€104 | -75.0% |
| Recurring financial income | 75 | €139 | €35 | -€104 | -75.0% |
| Financial charges | 65/66B | €6,889 | €7,495 | +€606 | +8.8% |
| Recurring financial charges | 65 | €6,889 | €7,495 | +€606 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €76,009 | -€122,543 | -€198,552 | |
| Income taxes | 67/77 | €30,637 | -€4,320 | -€34,957 | |
| Profit (loss) for the period | 9904 | €45,372 | -€118,224 | -€163,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,372 | -€118,224 | -€163,596 |
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 23 October 2026 via checked.be.