LFC MEDICAL: 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 MEDICAL
Largest movements
- Cash +€43,508
up €43,508 (+15.7%), from €277,591 to €321,099
mainly Other debts (+€69,058) and Deferred charges and accrued income (+€5,705)
- Tangible fixed assets +€16,763
up €16,763 (+975%), from €1,719 to €18,482
of which Furniture and vehicles: +€17,071
- Receivables within one year +€9,615
up €9,615 (+22.7%), from €42,314 to €51,929
of which Other amounts receivable: +€14,615
- Deferred charges and accrued income -€5,705
down €5,705 (-10.5%), from €54,283 to €48,578
- Other debts +€69,058
up €69,058 (+135%), from €51,205 to €120,263
- Financial charges +€34,805
up €34,805 (+56.1%), from €62,072 to €96,876
- Taxes -€7,262
down €7,262 (-90.6%), from €8,017 to €754
- Gross operating margin -€2,900
down €2,900 (-2.9%), from €100,289 to €97,388
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 | €381,088 | €445,268 | +€64,180 | +16.8% |
| Fixed assets | 21/28 | €6,899 | €23,662 | +€16,763 | +243% |
| Tangible fixed assets | 22/27 | €1,719 | €18,482 | +€16,763 | +975% |
| Plant, machinery and equipment | 23 | €1,664 | €1,355 | -€308 | -18.5% |
| Furniture and vehicles | 24 | €56 | €17,127 | +€17,071 | +30,583% |
| Financial fixed assets | 28 | €5,180 | €5,180 | = | 0.0% |
| Current assets | 29/58 | €374,189 | €421,606 | +€47,417 | +12.7% |
| Amounts receivable within one year | 40/41 | €42,314 | €51,929 | +€9,615 | +22.7% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €37,314 | €51,929 | +€14,615 | +39.2% |
| Cash at bank and in hand | 54/58 | €277,591 | €321,099 | +€43,508 | +15.7% |
| Deferred charges and accrued income | 490/1 | €54,283 | €48,578 | -€5,705 | -10.5% |
| Total equity and liabilities | 10/49 | €381,088 | €445,268 | +€64,180 | +16.8% |
| Equity | 10/15 | €319,451 | €318,795 | -€656 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €307,051 | €306,395 | -€656 | -0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €305,191 | €304,535 | -€656 | -0.2% |
| Amounts payable | 17/49 | €61,636 | €126,473 | +€64,836 | +105% |
| Amounts payable within one year | 42/48 | €61,636 | €126,473 | +€64,836 | +105% |
| Current portion of amounts payable after more than one year | 42 | €5,094 | €846 | -€4,248 | -83.4% |
| Trade debts | 44 | €2,072 | €2,098 | +€27 | +1.3% |
| Suppliers | 440/4 | €2,072 | €2,098 | +€27 | +1.3% |
| Taxes, remuneration and social security | 45 | €3,265 | €3,265 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,265 | €3,265 | = | 0.0% |
| Other amounts payable | 47/48 | €51,205 | €120,263 | +€69,058 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €385 | -€86 | -18.3% |
| Other operating charges | 640/8 | €999 | €514 | -€485 | -48.5% |
| Gross operating margin | 9900 | €100,289 | €97,388 | -€2,900 | -2.9% |
| Operating profit (loss) | 9901 | €98,818 | €96,489 | -€2,329 | -2.4% |
| Financial income | 75/76B | €1,415 | €1,318 | -€97 | -6.8% |
| Recurring financial income | 75 | €1,415 | €1,318 | -€97 | -6.8% |
| Financial charges | 65/66B | €62,072 | €96,876 | +€34,805 | +56.1% |
| Recurring financial charges | 65 | €62,072 | €96,876 | +€34,805 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | €38,162 | €931 | -€37,231 | -97.6% |
| Income taxes | 67/77 | €8,017 | €754 | -€7,262 | -90.6% |
| Profit (loss) for the period | 9904 | €30,145 | €177 | -€29,968 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,145 | €177 | -€29,968 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.