LF COMPANY: what changed
Two fiscal 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.
LF COMPANY
Largest movements
- Receivables within one year -€12,376
down €12,376 (-100.0%), from €12,376 to €0
- Cash +€11,736
up €11,736 (+703.9%), from €1,667 to €13,403
mainly Receivables within one year (+€12,376) and Other debts (+€9,993)
- Stocks and contracts -€7,905
down €7,905 (-44.5%), from €17,749 to €9,844
- Tangible fixed assets +€5,071
new in 2025: €5,071
- Financial fixed assets +€2,000
up €2,000 (+1904.8%), from €105 to €2,105
- Other debts +€9,993
up €9,993 (+60.9%), from €16,414 to €26,407
- Trade debts -€7,463
down €7,463 (-93.7%), from €7,965 to €502
- Profit (loss) carried forward -€3,090
down €3,090, from €88 to -€3,002
- Tax, wage and social debts -€858
down €858 (-19.6%), from €4,374 to €3,516
of which Taxes: -€712
- Turnover +€68,705
up €68,705 (+44.0%), from €156,116 to €224,821
- Purchases and services +€60,009
up €60,009 (+35.7%), from €167,934 to €227,943
- Gross operating margin +€10,346
up €10,346 (+88.6%), from -€11,674 to -€1,328
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 | €31,897 | €30,423 | -€1,474 | -4.6% |
| Fixed assets | 21/28 | €105 | €7,176 | +€7,071 | +6734.1% |
| Tangible fixed assets | 22/27 | - | €5,071 | +€5,071 | |
| Furniture and vehicles | 24 | - | €5,071 | +€5,071 | |
| Financial fixed assets | 28 | €105 | €2,105 | +€2,000 | +1904.8% |
| Current assets | 29/58 | €31,792 | €23,247 | -€8,545 | -26.9% |
| Stocks and contracts in progress | 3 | €17,749 | €9,844 | -€7,905 | -44.5% |
| Stocks | 30/36 | €17,749 | €9,844 | -€7,905 | -44.5% |
| Amounts receivable within one year | 40/41 | €12,376 | €0 | -€12,376 | -100.0% |
| Trade receivables | 40 | €12,376 | €0 | -€12,376 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,667 | €13,403 | +€11,736 | +703.9% |
| Total equity and liabilities | 10/49 | €31,897 | €30,423 | -€1,474 | -4.6% |
| Equity | 10/15 | €3,088 | -€2 | -€3,090 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88 | -€3,002 | -€3,090 | |
| Amounts payable | 17/49 | €28,809 | €30,425 | +€1,616 | +5.6% |
| Amounts payable within one year | 42/48 | €28,754 | €30,425 | +€1,671 | +5.8% |
| Trade debts | 44 | €7,965 | €502 | -€7,463 | -93.7% |
| Suppliers | 440/4 | €7,965 | €502 | -€7,463 | -93.7% |
| Taxes, remuneration and social security | 45 | €4,374 | €3,516 | -€858 | -19.6% |
| Taxes | 450/3 | €4,228 | €3,516 | -€712 | -16.8% |
| Remuneration and social security | 454/9 | €146 | - | -€146 | |
| Other amounts payable | 47/48 | €16,414 | €26,407 | +€9,993 | +60.9% |
| Accrued charges and deferred income | 492/3 | €55 | - | -€55 | |
| Turnover | 70 | €156,116 | €224,821 | +€68,705 | +44.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,934 | €227,943 | +€60,009 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €984 | +€984 | |
| Other operating charges | 640/8 | - | €289 | +€289 | |
| Gross operating margin | 9900 | -€11,674 | -€1,328 | +€10,346 | +88.6% |
| Operating profit (loss) | 9901 | -€11,674 | -€2,601 | +€9,073 | +77.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €342 | €489 | +€147 | +43.0% |
| Recurring financial charges | 65 | €342 | €489 | +€147 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,009 | -€3,090 | +€8,919 | +74.3% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€12,009 | -€3,090 | +€8,919 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,009 | -€3,090 | +€8,919 | +74.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.