LFC BEHEER: 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.
LFC BEHEER
Largest movements
- Receivables within one year +€206,003
up €206,003 (+270%), from €76,188 to €282,191
of which Other amounts receivable: +€201,707
- Tangible fixed assets -€58,246
down €58,246 (-2.8%), from €2.1m to €2.0m
of which Land and buildings: -€56,070
- Other debts +€240,545
up €240,545 (+33.6%), from €715,610 to €956,154
- Profit (loss) carried forward +€96,194
up €96,194 (+101%), from €95,500 to €191,695
- Debts after one year -€72,511
down €72,511 (-32.2%), from €225,370 to €152,859
- Tax, wage and social debts -€45,954
down €45,954 (-41.0%), from €112,106 to €66,152
- Trade debts -€34,929
down €34,929 (-39.5%), from €88,488 to €53,559
- Taxes +€20,870
up €20,870 (+49.0%), from €42,579 to €63,449
- Gross operating margin +€13,950
up €13,950 (+5.9%), from €238,097 to €252,047
- Other operating charges +€4,243
up €4,243 (+53.6%), from €7,919 to €12,162
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,157,951 | €2,305,983 | +€148,032 | +6.9% |
| Fixed assets | 21/28 | €2,081,763 | €2,023,517 | -€58,246 | -2.8% |
| Tangible fixed assets | 22/27 | €2,081,763 | €2,023,517 | -€58,246 | -2.8% |
| Land and buildings | 22 | €2,069,426 | €2,013,356 | -€56,070 | -2.7% |
| Furniture and vehicles | 24 | €12,337 | €10,161 | -€2,176 | -17.6% |
| Current assets | 29/58 | €76,188 | €282,466 | +€206,278 | +271% |
| Amounts receivable within one year | 40/41 | €76,188 | €282,191 | +€206,003 | +270% |
| Trade receivables | 40 | - | €4,296 | +€4,296 | |
| Other amounts receivable | 41 | €76,188 | €277,894 | +€201,707 | +265% |
| Cash at bank and in hand | 54/58 | - | €275 | +€275 | |
| Total equity and liabilities | 10/49 | €2,157,951 | €2,305,983 | +€148,032 | +6.9% |
| Equity | 10/15 | €820,290 | €916,484 | +€96,194 | +11.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €700,000 | €700,000 | = | 0.0% |
| Distributable reserves | 133 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,500 | €191,695 | +€96,194 | +101% |
| Amounts payable | 17/49 | €1,337,661 | €1,389,499 | +€51,838 | +3.9% |
| Amounts payable after more than one year | 17 | €225,370 | €152,859 | -€72,511 | -32.2% |
| Financial debts | 170/4 | €225,370 | €152,859 | -€72,511 | -32.2% |
| Amounts payable within one year | 42/48 | €1,111,740 | €1,236,640 | +€124,901 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €96,176 | €70,504 | -€25,672 | -26.7% |
| Financial debts | 43 | €37,104 | €54,626 | +€17,522 | +47.2% |
| Credit institutions | 430/8 | €37,104 | €54,626 | +€17,522 | +47.2% |
| Trade debts | 44 | €88,488 | €53,559 | -€34,929 | -39.5% |
| Suppliers | 440/4 | €88,488 | €53,559 | -€34,929 | -39.5% |
| Advances received on contracts in progress | 46 | €62,256 | €35,645 | -€26,611 | -42.7% |
| Taxes, remuneration and social security | 45 | €112,106 | €66,152 | -€45,954 | -41.0% |
| Taxes | 450/3 | €112,106 | €66,152 | -€45,954 | -41.0% |
| Other amounts payable | 47/48 | €715,610 | €956,154 | +€240,545 | +33.6% |
| Accrued charges and deferred income | 492/3 | €552 | - | -€552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,455 | €59,727 | +€272 | +0.5% |
| Other operating charges | 640/8 | €7,919 | €12,162 | +€4,243 | +53.6% |
| Gross operating margin | 9900 | €238,097 | €252,047 | +€13,950 | +5.9% |
| Operating profit (loss) | 9901 | €170,722 | €180,158 | +€9,435 | +5.5% |
| Financial charges | 65/66B | €10,693 | €11,514 | +€821 | +7.7% |
| Recurring financial charges | 65 | €10,693 | €11,514 | +€821 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €160,030 | €168,644 | +€8,614 | +5.4% |
| Income taxes | 67/77 | €42,579 | €63,449 | +€20,870 | +49.0% |
| Profit (loss) for the period | 9904 | €117,450 | €105,194 | -€12,256 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €117,450 | €105,194 | -€12,256 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.