LGC Software: 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.
LGC Software
Largest movements
- Cash +€43,524
up €43,524 (+121.1%), from €35,954 to €79,478
mainly Net result for the year (+€30,698) and Other debts (+€6,294)
- Tangible fixed assets -€4,690
down €4,690 (-28.4%), from €16,508 to €11,818
- Receivables within one year +€1,958
up €1,958 (+86.6%), from €2,262 to €4,220
of which Trade receivables: +€2,405
- Reserves +€29,032
up €29,032 (+77.3%), from €37,562 to €66,594
of which Distributable reserves: +€29,032
- Other debts +€6,294
up €6,294 (+71.6%), from €8,790 to €15,084
- Tax, wage and social debts +€4,837
new in 2025: €4,837
- Gross operating margin +€42,280
up €42,280 (+469.6%), from €9,003 to €51,283
- Taxes +€14,284
up €14,284 (+2582.5%), from €553 to €14,837
- Financial charges -€2,051
down €2,051 (-97.1%), from €2,112 to €61
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 | €55,338 | €96,023 | +€40,685 | +73.5% |
| Fixed assets | 21/28 | €16,758 | €12,068 | -€4,690 | -28.0% |
| Tangible fixed assets | 22/27 | €16,508 | €11,818 | -€4,690 | -28.4% |
| Plant, machinery and equipment | 23 | €16,508 | €11,818 | -€4,690 | -28.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €38,580 | €83,955 | +€45,375 | +117.6% |
| Amounts receivable within one year | 40/41 | €2,262 | €4,220 | +€1,958 | +86.6% |
| Trade receivables | 40 | €1,815 | €4,220 | +€2,405 | +132.5% |
| Other amounts receivable | 41 | €447 | - | -€447 | |
| Cash at bank and in hand | 54/58 | €35,954 | €79,478 | +€43,524 | +121.1% |
| Deferred charges and accrued income | 490/1 | €364 | €257 | -€107 | -29.3% |
| Total equity and liabilities | 10/49 | €55,338 | €96,023 | +€40,685 | +73.5% |
| Equity | 10/15 | €44,118 | €73,151 | +€29,032 | +65.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,562 | €66,594 | +€29,032 | +77.3% |
| 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 | €35,702 | €64,734 | +€29,032 | +81.3% |
| Profit (loss) carried forward | 14 | €356 | €356 | = | 0.0% |
| Amounts payable | 17/49 | €11,220 | €22,873 | +€11,653 | +103.9% |
| Amounts payable within one year | 42/48 | €11,220 | €22,873 | +€11,653 | +103.9% |
| Trade debts | 44 | €2,430 | €2,952 | +€522 | +21.5% |
| Suppliers | 440/4 | €2,430 | €2,952 | +€522 | +21.5% |
| Taxes, remuneration and social security | 45 | - | €4,837 | +€4,837 | |
| Taxes | 450/3 | - | €4,837 | +€4,837 | |
| Other amounts payable | 47/48 | €8,790 | €15,084 | +€6,294 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,690 | €4,690 | = | 0.0% |
| Other operating charges | 640/8 | €999 | €996 | -€3 | -0.3% |
| Gross operating margin | 9900 | €9,003 | €51,283 | +€42,280 | +469.6% |
| Operating profit (loss) | 9901 | €3,314 | €45,596 | +€42,282 | +1275.9% |
| Financial charges | 65/66B | €2,112 | €61 | -€2,051 | -97.1% |
| Recurring financial charges | 65 | €2,112 | €61 | -€2,051 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €1,202 | €45,535 | +€44,333 | +3687.4% |
| Income taxes | 67/77 | €553 | €14,837 | +€14,284 | +2582.5% |
| Profit (loss) for the period | 9904 | €649 | €30,698 | +€30,049 | +4628.8% |
| Profit (loss) for the period to be appropriated | 9905 | €649 | €30,698 | +€30,049 | +4628.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.