LF Gestion: 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 Gestion
Largest movements
- Cash +€8,781
up €8,781 (+31.3%), from €28,082 to €36,863
mainly Net result for the year (+€32,289) and Tax, wage and social debts (+€1,379)
- Profit (loss) carried forward +€32,289
up €32,289 (+72.7%), from €44,430 to €76,719
- Debts after one year -€25,000
down €25,000 (-12.5%), from €200,000 to €175,000
- Financial income +€25,000
new in 2025: €25,000
- Gross operating margin -€3,622
down €3,622 (-24.4%), from €14,861 to €11,239
- Taxes +€471
up €471 (+13.8%), from €3,401 to €3,872
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 | €335,100 | €343,881 | +€8,781 | +2.6% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €35,100 | €43,881 | +€8,781 | +25.0% |
| Amounts receivable within one year | 40/41 | €7,018 | €7,018 | = | 0.0% |
| Trade receivables | 40 | €7,018 | €7,018 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,082 | €36,863 | +€8,781 | +31.3% |
| Total equity and liabilities | 10/49 | €335,100 | €343,881 | +€8,781 | +2.6% |
| Equity | 10/15 | €75,430 | €107,719 | +€32,289 | +42.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,430 | €76,719 | +€32,289 | +72.7% |
| Amounts payable | 17/49 | €259,670 | €236,162 | -€23,508 | -9.1% |
| Amounts payable after more than one year | 17 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Financial debts | 170/4 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Amounts payable within one year | 42/48 | €59,506 | €61,162 | +€1,656 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €304 | €581 | +€277 | +91.1% |
| Suppliers | 440/4 | €304 | €581 | +€277 | +91.1% |
| Taxes, remuneration and social security | 45 | €9,202 | €10,581 | +€1,379 | +15.0% |
| Taxes | 450/3 | €6,713 | €8,046 | +€1,333 | +19.9% |
| Remuneration and social security | 454/9 | €2,489 | €2,535 | +€46 | +1.8% |
| Accrued charges and deferred income | 492/3 | €164 | - | -€164 | |
| Gross operating margin | 9900 | €14,861 | €11,239 | -€3,622 | -24.4% |
| Operating profit (loss) | 9901 | €14,861 | €11,239 | -€3,622 | -24.4% |
| Financial income | 75/76B | - | €25,000 | +€25,000 | |
| Recurring financial income | 75 | - | €25,000 | +€25,000 | |
| Financial charges | 65/66B | €77 | €78 | +€1 | +1.3% |
| Recurring financial charges | 65 | €77 | €78 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €14,784 | €36,161 | +€21,377 | +144.6% |
| Income taxes | 67/77 | €3,401 | €3,872 | +€471 | +13.8% |
| Profit (loss) for the period | 9904 | €11,383 | €32,289 | +€20,906 | +183.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,383 | €32,289 | +€20,906 | +183.7% |
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 4 October 2026 via checked.be.