LGneering: what changed
LGneering
Largest movements
- Current investments +€26,401
new in 2025: €26,401
- Receivables within one year +€11,656
up €11,656 (+86.9%), from €13,408 to €25,064
of which Trade receivables: +€10,241
- Tangible fixed assets +€4,034
new in 2025: €4,034
- Cash +€1,640
up €1,640 (+4.3%), from €38,559 to €40,199
mainly Net result for the year (+€27,147) and Tax, wage and social debts (+€13,362)
- Deferred charges and accrued income -€1,494
down €1,494 (-55.3%), from €2,700 to €1,206
- Reserves +€27,147
up €27,147 (+44.2%), from €61,422 to €88,569
of which Distributable reserves: +€27,147
- Tax, wage and social debts +€13,362
up €13,362 (+104%), from €12,787 to €26,149
of which Taxes: +€14,151
- Trade debts +€2,505
up €2,505 (+227%), from €1,105 to €3,610
- Gross operating margin +€6,052
up €6,052 (+16.4%), from €36,864 to €42,916
- Financial income -€4,915
down €4,915 (-63.5%), from €7,743 to €2,829
- Depreciation +€635
new in 2025: €635
- Financial charges +€513
up €513 (+290%), from €177 to €690
- Taxes +€490
up €490 (+3.1%), from €15,809 to €16,299
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,542 | €124,528 | +€42,986 | +52.7% |
| Fixed assets | 21/28 | - | €4,034 | +€4,034 | |
| Tangible fixed assets | 22/27 | - | €4,034 | +€4,034 | |
| Furniture and vehicles | 24 | - | €4,034 | +€4,034 | |
| Current assets | 29/58 | €81,542 | €120,494 | +€38,952 | +47.8% |
| Amounts receivable after more than one year | 29 | €26,874 | €27,624 | +€750 | +2.8% |
| Other amounts receivable | 291 | €26,874 | €27,624 | +€750 | +2.8% |
| Amounts receivable within one year | 40/41 | €13,408 | €25,064 | +€11,656 | +86.9% |
| Trade receivables | 40 | €13,408 | €23,649 | +€10,241 | +76.4% |
| Other amounts receivable | 41 | - | €1,415 | +€1,415 | |
| Current investments | 50/53 | - | €26,401 | +€26,401 | |
| Cash at bank and in hand | 54/58 | €38,559 | €40,199 | +€1,640 | +4.3% |
| Deferred charges and accrued income | 490/1 | €2,700 | €1,206 | -€1,494 | -55.3% |
| Total equity and liabilities | 10/49 | €81,542 | €124,528 | +€42,986 | +52.7% |
| Equity | 10/15 | €67,622 | €94,769 | +€27,147 | +40.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,422 | €88,569 | +€27,147 | +44.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €59,567 | €86,714 | +€27,147 | +45.6% |
| Amounts payable | 17/49 | €13,920 | €29,759 | +€15,839 | +114% |
| Amounts payable within one year | 42/48 | €13,920 | €29,759 | +€15,839 | +114% |
| Trade debts | 44 | €1,105 | €3,610 | +€2,505 | +227% |
| Suppliers | 440/4 | €1,105 | €3,610 | +€2,505 | +227% |
| Taxes, remuneration and social security | 45 | €12,787 | €26,149 | +€13,362 | +104% |
| Taxes | 450/3 | €11,998 | €26,149 | +€14,151 | +118% |
| Remuneration and social security | 454/9 | €789 | - | -€789 | |
| Other amounts payable | 47/48 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €635 | +€635 | |
| Other operating charges | 640/8 | €793 | €972 | +€179 | +22.6% |
| Gross operating margin | 9900 | €36,864 | €42,916 | +€6,052 | +16.4% |
| Operating profit (loss) | 9901 | €36,071 | €41,308 | +€5,237 | +14.5% |
| Financial income | 75/76B | €7,743 | €2,829 | -€4,915 | -63.5% |
| Recurring financial income | 75 | €7,743 | €2,829 | -€4,915 | -63.5% |
| Financial charges | 65/66B | €177 | €690 | +€513 | +290% |
| Recurring financial charges | 65 | €177 | €690 | +€513 | +290% |
| Profit (loss) for the period before taxes | 9903 | €43,637 | €43,447 | -€191 | -0.4% |
| Income taxes | 67/77 | €15,809 | €16,299 | +€490 | +3.1% |
| Profit (loss) for the period | 9904 | €27,828 | €27,147 | -€681 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,828 | €27,147 | -€681 | -2.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.