LCN.Isolation: 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.
LCN.Isolation
Largest movements
- Receivables within one year +€9,120
up €9,120 (+67.2%), from €13,563 to €22,683
of which Trade receivables: +€7,980
- Cash +€3,223
up €3,223 (+8.4%), from €38,405 to €41,628
mainly Net result for the year (+€13,738) and Depreciation (+€2,145)
- Tangible fixed assets -€2,145
down €2,145 (-49.3%), from €4,355 to €2,210
- Profit (loss) carried forward +€13,737
up €13,737 (+32.2%), from €42,598 to €56,335
- Trade debts -€4,964
down €4,964 (-75.1%), from €6,607 to €1,643
- Tax, wage and social debts +€1,237
up €1,237 (+53.2%), from €2,324 to €3,561
- Turnover +€6,549
up €6,549 (+13.7%), from €47,681 to €54,230
- Gross operating margin +€5,621
up €5,621 (+39.9%), from €14,093 to €19,714
- Taxes +€1,276
up €1,276 (+57.5%), from €2,221 to €3,497
- Purchases and services +€927
up €927 (+2.8%), from €33,588 to €34,515
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 | €56,529 | €66,539 | +€10,010 | +17.7% |
| Fixed assets | 21/28 | €4,355 | €2,210 | -€2,145 | -49.3% |
| Tangible fixed assets | 22/27 | €4,355 | €2,210 | -€2,145 | -49.3% |
| Furniture and vehicles | 24 | €4,355 | €2,210 | -€2,145 | -49.3% |
| Current assets | 29/58 | €52,174 | €64,329 | +€12,155 | +23.3% |
| Amounts receivable within one year | 40/41 | €13,563 | €22,683 | +€9,120 | +67.2% |
| Trade receivables | 40 | €13,098 | €21,078 | +€7,980 | +60.9% |
| Other amounts receivable | 41 | €465 | €1,605 | +€1,140 | +245% |
| Cash at bank and in hand | 54/58 | €38,405 | €41,628 | +€3,223 | +8.4% |
| Deferred charges and accrued income | 490/1 | €206 | €18 | -€188 | -91.3% |
| Total equity and liabilities | 10/49 | €56,529 | €66,539 | +€10,010 | +17.7% |
| Equity | 10/15 | €47,598 | €61,335 | +€13,737 | +28.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,598 | €56,335 | +€13,737 | +32.2% |
| Amounts payable | 17/49 | €8,931 | €5,204 | -€3,727 | -41.7% |
| Amounts payable within one year | 42/48 | €8,931 | €5,204 | -€3,727 | -41.7% |
| Trade debts | 44 | €6,607 | €1,643 | -€4,964 | -75.1% |
| Suppliers | 440/4 | €6,607 | €1,643 | -€4,964 | -75.1% |
| Taxes, remuneration and social security | 45 | €2,324 | €3,561 | +€1,237 | +53.2% |
| Taxes | 450/3 | €2,324 | €3,561 | +€1,237 | +53.2% |
| Turnover | 70 | €47,681 | €54,230 | +€6,549 | +13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,588 | €34,515 | +€927 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,145 | €2,145 | = | 0.0% |
| Other operating charges | 640/8 | €407 | €280 | -€127 | -31.2% |
| Gross operating margin | 9900 | €14,093 | €19,714 | +€5,621 | +39.9% |
| Operating profit (loss) | 9901 | €11,541 | €17,289 | +€5,748 | +49.8% |
| Financial charges | 65/66B | €28 | €54 | +€26 | +92.9% |
| Recurring financial charges | 65 | €28 | €54 | +€26 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €11,513 | €17,235 | +€5,722 | +49.7% |
| Income taxes | 67/77 | €2,221 | €3,497 | +€1,276 | +57.5% |
| Profit (loss) for the period | 9904 | €9,292 | €13,738 | +€4,446 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,292 | €13,738 | +€4,446 | +47.8% |
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 16 October 2026 via checked.be.