LF INVEST: 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.
LF INVEST
Largest movements
- Cash -€388
down €388 (-92.2%), from €421 to €33
mainly Other debts (-€24,378) and Accrued charges and deferred income (-€0)
- Other debts -€24,378
down €24,378 (-51.0%), from €47,789 to €23,411
- Profit (loss) carried forward +€23,185
up €23,185 (+43.4%), from -€53,373 to -€30,188
- Trade debts +€488
up €488 (+126%), from €387 to €875
- Tax, wage and social debts +€318
up €318 (+34.6%), from €917 to €1,235
- Gross operating margin +€7,146
up €7,146 (+43.1%), from €16,580 to €23,725
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 | €1,921 | €1,533 | -€388 | -20.2% |
| Current assets | 29/58 | €1,921 | €1,533 | -€388 | -20.2% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,500 | = | 0.0% |
| Other amounts receivable | 41 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €421 | €33 | -€388 | -92.2% |
| Total equity and liabilities | 10/49 | €1,921 | €1,533 | -€388 | -20.2% |
| Equity | 10/15 | -€47,173 | -€23,988 | +€23,185 | +49.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,373 | -€30,188 | +€23,185 | +43.4% |
| Amounts payable | 17/49 | €49,094 | €25,520 | -€23,573 | -48.0% |
| Amounts payable within one year | 42/48 | €49,094 | €25,520 | -€23,573 | -48.0% |
| Trade debts | 44 | €387 | €875 | +€488 | +126% |
| Suppliers | 440/4 | €387 | €875 | +€488 | +126% |
| Taxes, remuneration and social security | 45 | €917 | €1,235 | +€318 | +34.6% |
| Taxes | 450/3 | €917 | €1,235 | +€318 | +34.6% |
| Other amounts payable | 47/48 | €47,789 | €23,411 | -€24,378 | -51.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Other operating charges | 640/8 | €484 | €450 | -€35 | -7.1% |
| Gross operating margin | 9900 | €16,580 | €23,725 | +€7,146 | +43.1% |
| Operating profit (loss) | 9901 | €16,096 | €23,276 | +€7,180 | +44.6% |
| Financial charges | 65/66B | €139 | €90 | -€49 | -35.3% |
| Recurring financial charges | 65 | €139 | €90 | -€49 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €15,956 | €23,185 | +€7,229 | +45.3% |
| Profit (loss) for the period | 9904 | €15,956 | €23,185 | +€7,229 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,956 | €23,185 | +€7,229 | +45.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.