LCS Dream: 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.
LCS Dream
Largest movements
- Tangible fixed assets -€11,624
down €11,624 (-10.0%), from €116,207 to €104,583
of which Land and buildings: -€9,192
- Cash -€2,057
down €2,057 (-54.1%), from €3,805 to €1,748
mainly Debts after one year (-€11,240) and Net result for the year (-€3,604)
- Debts after one year -€11,240
down €11,240 (-13.7%), from €82,257 to €71,018
- Other debts +€3,779
up €3,779 (+83.8%), from €4,509 to €8,287
- Profit (loss) carried forward -€3,604
down €3,604 (-29.9%), from €12,065 to €8,461
- Trade debts -€1,243
down €1,243 (-65.1%), from €1,909 to €667
- Gross operating margin -€4,211
down €4,211 (-27.7%), from €15,213 to €11,002
- Financial charges -€170
down €170 (-6.3%), from €2,682 to €2,512
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 | €121,004 | €107,477 | -€13,527 | -11.2% |
| Fixed assets | 21/28 | €116,207 | €104,583 | -€11,624 | -10.0% |
| Tangible fixed assets | 22/27 | €116,207 | €104,583 | -€11,624 | -10.0% |
| Land and buildings | 22 | €109,164 | €99,972 | -€9,192 | -8.4% |
| Plant, machinery and equipment | 23 | €7,043 | €4,611 | -€2,432 | -34.5% |
| Current assets | 29/58 | €4,797 | €2,894 | -€1,903 | -39.7% |
| Amounts receivable within one year | 40/41 | - | €99 | +€99 | |
| Trade receivables | 40 | - | €99 | +€99 | |
| Current investments | 50/53 | €550 | €550 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,805 | €1,748 | -€2,057 | -54.1% |
| Deferred charges and accrued income | 490/1 | €442 | €497 | +€55 | +12.5% |
| Total equity and liabilities | 10/49 | €121,004 | €107,477 | -€13,527 | -11.2% |
| Equity | 10/15 | €20,956 | €17,351 | -€3,604 | -17.2% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €6,790 | €6,790 | = | 0.0% |
| Distributable reserves | 133 | €6,790 | €6,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,065 | €8,461 | -€3,604 | -29.9% |
| Amounts payable | 17/49 | €100,049 | €90,126 | -€9,923 | -9.9% |
| Amounts payable after more than one year | 17 | €82,257 | €71,018 | -€11,240 | -13.7% |
| Financial debts | 170/4 | €82,257 | €71,018 | -€11,240 | -13.7% |
| Amounts payable within one year | 42/48 | €17,792 | €19,108 | +€1,317 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €10,982 | €10,154 | -€828 | -7.5% |
| Trade debts | 44 | €1,909 | €667 | -€1,243 | -65.1% |
| Suppliers | 440/4 | €1,909 | €667 | -€1,243 | -65.1% |
| Taxes, remuneration and social security | 45 | €391 | - | -€391 | |
| Taxes | 450/3 | €391 | - | -€391 | |
| Other amounts payable | 47/48 | €4,509 | €8,287 | +€3,779 | +83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,624 | €11,624 | = | 0.0% |
| Other operating charges | 640/8 | €544 | €485 | -€59 | -10.8% |
| Gross operating margin | 9900 | €15,213 | €11,002 | -€4,211 | -27.7% |
| Operating profit (loss) | 9901 | €3,045 | -€1,107 | -€4,152 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €2,682 | €2,512 | -€170 | -6.3% |
| Recurring financial charges | 65 | €2,682 | €2,512 | -€170 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €363 | -€3,604 | -€3,968 | |
| Profit (loss) for the period | 9904 | €363 | -€3,604 | -€3,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €363 | -€3,604 | -€3,968 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.