LCM INTERNATIONAL: what changed
LCM INTERNATIONAL
Largest movements
- Receivables within one year -€28,137
down €28,137 (-27.8%), from €101,348 to €73,211
of which Trade receivables: -€27,859
- Tangible fixed assets -€7,842
down €7,842 (-28.1%), from €27,895 to €20,053
of which Furniture and vehicles: -€6,732
- Cash +€3,516
up €3,516 (+110%), from €3,206 to €6,722
mainly Receivables within one year (+€28,137) and Debts after one year (+€19,266)
- Profit (loss) carried forward -€42,627
down €42,627, from €31,646 to -€10,981
- Debts after one year +€19,266
up €19,266 (+41.9%), from €46,000 to €65,266
- Trade debts -€4,581
down €4,581 (-36.5%), from €12,552 to €7,970
- Tax, wage and social debts -€3,510
down €3,510 (-28.8%), from €12,183 to €8,673
of which Remuneration and social security: -€5,663
- Gross operating margin -€62,040
down €62,040 (-709%), from -€8,752 to -€70,792
- Financial income +€30,074
up €30,074 (+401%), from €7,501 to €37,575
of which Non-recurring financial income: +€30,000
- Depreciation +€770
up €770 (+10.9%), from €7,072 to €7,842
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,334 | €101,889 | -€32,445 | -24.2% |
| Fixed assets | 21/28 | €27,991 | €20,149 | -€7,842 | -28.0% |
| Tangible fixed assets | 22/27 | €27,895 | €20,053 | -€7,842 | -28.1% |
| Furniture and vehicles | 24 | €24,855 | €18,123 | -€6,732 | -27.1% |
| Other tangible fixed assets | 26 | €3,040 | €1,930 | -€1,110 | -36.5% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €106,343 | €81,740 | -€24,603 | -23.1% |
| Amounts receivable within one year | 40/41 | €101,348 | €73,211 | -€28,137 | -27.8% |
| Trade receivables | 40 | €100,871 | €73,011 | -€27,859 | -27.6% |
| Other amounts receivable | 41 | €477 | €200 | -€277 | -58.1% |
| Cash at bank and in hand | 54/58 | €3,206 | €6,722 | +€3,516 | +110% |
| Deferred charges and accrued income | 490/1 | €1,789 | €1,806 | +€17 | +1.0% |
| Total equity and liabilities | 10/49 | €134,334 | €101,889 | -€32,445 | -24.2% |
| Equity | 10/15 | €62,606 | €19,979 | -€42,627 | -68.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,360 | €12,360 | = | 0.0% |
| Distributable reserves | 133 | €12,360 | €12,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,646 | -€10,981 | -€42,627 | |
| Amounts payable | 17/49 | €71,728 | €81,910 | +€10,181 | +14.2% |
| Amounts payable after more than one year | 17 | €46,000 | €65,266 | +€19,266 | +41.9% |
| Other amounts payable | 178/9 | €46,000 | €65,266 | +€19,266 | +41.9% |
| Amounts payable within one year | 42/48 | €25,728 | €16,643 | -€9,085 | -35.3% |
| Trade debts | 44 | €12,552 | €7,970 | -€4,581 | -36.5% |
| Suppliers | 440/4 | €12,552 | €7,970 | -€4,581 | -36.5% |
| Taxes, remuneration and social security | 45 | €12,183 | €8,673 | -€3,510 | -28.8% |
| Taxes | 450/3 | €820 | €2,973 | +€2,152 | +262% |
| Remuneration and social security | 454/9 | €11,363 | €5,700 | -€5,663 | -49.8% |
| Other amounts payable | 47/48 | €993 | - | -€993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,072 | €7,842 | +€770 | +10.9% |
| Other operating charges | 640/8 | €1,520 | €819 | -€701 | -46.1% |
| Gross operating margin | 9900 | -€8,752 | -€70,792 | -€62,040 | -709% |
| Operating profit (loss) | 9901 | -€17,344 | -€79,454 | -€62,110 | -358% |
| Financial income | 75/76B | €7,501 | €37,575 | +€30,074 | +401% |
| Recurring financial income | 75 | €1 | €75 | +€74 | +8,790% |
| Non-recurring financial income | 76B | €7,500 | €37,500 | +€30,000 | +400% |
| Financial charges | 65/66B | €439 | €559 | +€120 | +27.3% |
| Recurring financial charges | 65 | €439 | €559 | +€120 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,282 | -€42,438 | -€32,155 | -313% |
| Income taxes | 67/77 | -€1 | €189 | +€190 | |
| Profit (loss) for the period | 9904 | -€10,281 | -€42,627 | -€32,346 | -315% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,281 | -€42,627 | -€32,346 | -315% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.