LGFT: 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.
LGFT
Largest movements
- Cash +€28,103
up €28,103 (+933.1%), from €3,012 to €31,115
mainly Receivables within one year (+€13,730) and Net result for the year (+€9,400)
- Receivables within one year -€13,730
down €13,730 (-32.5%), from €42,267 to €28,538
of which Trade receivables: -€12,882
- Profit (loss) carried forward +€9,400
up €9,400 (+28.0%), from €33,554 to €42,954
- Other debts +€4,081
up €4,081 (+60.5%), from €6,746 to €10,828
- Gross operating margin +€6,345
up €6,345 (+83.1%), from €7,638 to €13,983
- Taxes +€1,821
up €1,821 (+107.1%), from €1,700 to €3,521
- Depreciation +€461
up €461 (+1119.9%), from €41 to €502
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 | €46,745 | €60,617 | +€13,871 | +29.7% |
| Fixed assets | 21/28 | €1,466 | €964 | -€502 | -34.3% |
| Tangible fixed assets | 22/27 | €1,466 | €964 | -€502 | -34.3% |
| Furniture and vehicles | 24 | €1,466 | €964 | -€502 | -34.3% |
| Current assets | 29/58 | €45,279 | €59,653 | +€14,374 | +31.7% |
| Amounts receivable within one year | 40/41 | €42,267 | €28,538 | -€13,730 | -32.5% |
| Trade receivables | 40 | €41,420 | €28,538 | -€12,882 | -31.1% |
| Other amounts receivable | 41 | €848 | - | -€848 | |
| Cash at bank and in hand | 54/58 | €3,012 | €31,115 | +€28,103 | +933.1% |
| Total equity and liabilities | 10/49 | €46,745 | €60,617 | +€13,871 | +29.7% |
| Equity | 10/15 | €35,054 | €44,454 | +€9,400 | +26.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,554 | €42,954 | +€9,400 | +28.0% |
| Amounts payable | 17/49 | €11,691 | €16,163 | +€4,471 | +38.2% |
| Amounts payable within one year | 42/48 | €11,691 | €16,163 | +€4,471 | +38.2% |
| Trade debts | 44 | €1,170 | €1,701 | +€531 | +45.4% |
| Suppliers | 440/4 | €1,170 | €1,701 | +€531 | +45.4% |
| Taxes, remuneration and social security | 45 | €3,775 | €3,635 | -€141 | -3.7% |
| Taxes | 450/3 | €3,775 | €3,635 | -€141 | -3.7% |
| Other amounts payable | 47/48 | €6,746 | €10,828 | +€4,081 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €502 | +€461 | +1119.9% |
| Other operating charges | 640/8 | €488 | €510 | +€21 | +4.4% |
| Gross operating margin | 9900 | €7,638 | €13,983 | +€6,345 | +83.1% |
| Operating profit (loss) | 9901 | €7,108 | €12,971 | +€5,862 | +82.5% |
| Financial charges | 65/66B | €105 | €50 | -€56 | -52.9% |
| Recurring financial charges | 65 | €105 | €50 | -€56 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €7,003 | €12,921 | +€5,918 | +84.5% |
| Income taxes | 67/77 | €1,700 | €3,521 | +€1,821 | +107.1% |
| Profit (loss) for the period | 9904 | €5,303 | €9,400 | +€4,097 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,303 | €9,400 | +€4,097 | +77.3% |
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 11 October 2026 via checked.be.