LK COMPUTING: 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.
LK COMPUTING
Largest movements
- Cash +€30,936
up €30,936 (+1,628%), from €1,900 to €32,836
mainly Net result for the year (+€54,788) and Other debts (+€7,235)
- Receivables within one year +€15,262
up €15,262 (+50.6%), from €30,168 to €45,430
of which Trade receivables: +€17,306
- Reserves +€30,000
up €30,000 (+82.2%), from €36,484 to €66,484
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€9,788
up €9,788 (+27.2%), from €35,947 to €45,735
- Other debts +€7,235
up €7,235 (+53.1%), from €13,627 to €20,862
- Accrued charges and deferred income -€2,526
down €2,526 (-99.0%), from €2,550 to €25
- Gross operating margin +€31,681
up €31,681 (+66.1%), from €47,927 to €79,608
- Taxes +€9,360
up €9,360 (+68.4%), from €13,677 to €23,037
- Depreciation -€1,588
down €1,588 (-66.8%), from €2,378 to €790
- Financial charges -€882
down €882 (-58.5%), from €1,507 to €625
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 | €117,372 | €163,210 | +€45,838 | +39.1% |
| Fixed assets | 21/28 | €81,101 | €80,311 | -€790 | -1.0% |
| Tangible fixed assets | 22/27 | €1,000 | €210 | -€790 | -79.0% |
| Furniture and vehicles | 24 | €1,000 | €210 | -€790 | -79.0% |
| Financial fixed assets | 28 | €80,101 | €80,101 | = | 0.0% |
| Current assets | 29/58 | €36,271 | €82,899 | +€46,628 | +129% |
| Amounts receivable within one year | 40/41 | €30,168 | €45,430 | +€15,262 | +50.6% |
| Trade receivables | 40 | €17,449 | €34,755 | +€17,306 | +99.2% |
| Other amounts receivable | 41 | €12,719 | €10,675 | -€2,044 | -16.1% |
| Cash at bank and in hand | 54/58 | €1,900 | €32,836 | +€30,936 | +1,628% |
| Deferred charges and accrued income | 490/1 | €4,203 | €4,633 | +€430 | +10.2% |
| Total equity and liabilities | 10/49 | €117,372 | €163,210 | +€45,838 | +39.1% |
| Equity | 10/15 | €91,031 | €130,819 | +€39,788 | +43.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,484 | €66,484 | +€30,000 | +82.2% |
| Tax-exempt reserves | 132 | €401 | €401 | = | 0.0% |
| Distributable reserves | 133 | €36,083 | €66,083 | +€30,000 | +83.1% |
| Profit (loss) carried forward | 14 | €35,947 | €45,735 | +€9,788 | +27.2% |
| Amounts payable | 17/49 | €26,341 | €32,392 | +€6,050 | +23.0% |
| Amounts payable within one year | 42/48 | €23,791 | €32,367 | +€8,576 | +36.0% |
| Trade debts | 44 | €164 | €1,310 | +€1,146 | +699% |
| Suppliers | 440/4 | €164 | €1,310 | +€1,146 | +699% |
| Taxes, remuneration and social security | 45 | €10,000 | €10,194 | +€194 | +1.9% |
| Taxes | 450/3 | €10,000 | €10,194 | +€194 | +1.9% |
| Other amounts payable | 47/48 | €13,627 | €20,862 | +€7,235 | +53.1% |
| Accrued charges and deferred income | 492/3 | €2,550 | €25 | -€2,526 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,378 | €790 | -€1,588 | -66.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €47,927 | €79,608 | +€31,681 | +66.1% |
| Operating profit (loss) | 9901 | €45,162 | €78,419 | +€33,256 | +73.6% |
| Financial income | 75/76B | €1 | €31 | +€29 | +2,349% |
| Recurring financial income | 75 | €1 | €31 | +€29 | +2,349% |
| Financial charges | 65/66B | €1,507 | €625 | -€882 | -58.5% |
| Recurring financial charges | 65 | €1,507 | €625 | -€882 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €43,657 | €77,824 | +€34,168 | +78.3% |
| Income taxes | 67/77 | €13,677 | €23,037 | +€9,360 | +68.4% |
| Profit (loss) for the period | 9904 | €29,979 | €54,788 | +€24,808 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,979 | €54,788 | +€24,808 | +82.8% |
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 14 October 2026 via checked.be.