LK TECHNICS: 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.
LK TECHNICS
Largest movements
- Cash +€26,744
up €26,744 (+26.3%), from €101,555 to €128,299
mainly Net result for the year (+€231,030) and Depreciation (+€13,601)
- Reserves +€151,030
up €151,030 (+31.8%), from €475,310 to €626,340
- Debts after one year -€129,175
down €129,175 (-10.9%), from €1.2m to €1.1m
- Gross operating margin +€3,551
up €3,551 (+2.8%), from €126,293 to €129,845
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 | €1,844,296 | €1,855,956 | +€11,660 | +0.6% |
| Fixed assets | 21/28 | €1,729,762 | €1,716,160 | -€13,601 | -0.8% |
| Tangible fixed assets | 22/27 | €18,898 | €5,296 | -€13,601 | -72.0% |
| Furniture and vehicles | 24 | €18,898 | €5,296 | -€13,601 | -72.0% |
| Financial fixed assets | 28 | €1,710,864 | €1,710,864 | = | 0.0% |
| Current assets | 29/58 | €114,534 | €139,796 | +€25,262 | +22.1% |
| Amounts receivable within one year | 40/41 | €12,979 | €11,496 | -€1,482 | -11.4% |
| Trade receivables | 40 | €10,648 | €10,648 | = | 0.0% |
| Other amounts receivable | 41 | €2,331 | €848 | -€1,482 | -63.6% |
| Cash at bank and in hand | 54/58 | €101,555 | €128,299 | +€26,744 | +26.3% |
| Total equity and liabilities | 10/49 | €1,844,296 | €1,855,956 | +€11,660 | +0.6% |
| Equity | 10/15 | €493,910 | €644,940 | +€151,030 | +30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €475,310 | €626,340 | +€151,030 | +31.8% |
| Distributable reserves | 133 | €475,310 | €626,340 | +€151,030 | +31.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,350,385 | €1,211,016 | -€139,369 | -10.3% |
| Amounts payable after more than one year | 17 | €1,190,352 | €1,061,177 | -€129,175 | -10.9% |
| Financial debts | 170/4 | €1,190,352 | €1,061,177 | -€129,175 | -10.9% |
| Amounts payable within one year | 42/48 | €152,981 | €144,558 | -€8,423 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €134,524 | €129,175 | -€5,349 | -4.0% |
| Trade debts | 44 | €2,434 | €36 | -€2,398 | -98.5% |
| Suppliers | 440/4 | €2,434 | €36 | -€2,398 | -98.5% |
| Taxes, remuneration and social security | 45 | €16,023 | €15,347 | -€676 | -4.2% |
| Taxes | 450/3 | €16,023 | €15,347 | -€676 | -4.2% |
| Accrued charges and deferred income | 492/3 | €7,052 | €5,281 | -€1,771 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,936 | €13,601 | -€335 | -2.4% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €126,293 | €129,845 | +€3,551 | +2.8% |
| Operating profit (loss) | 9901 | €111,264 | €115,117 | +€3,853 | +3.5% |
| Financial income | 75/76B | €150,454 | €150,420 | -€34 | 0.0% |
| Recurring financial income | 75 | €150,454 | €150,420 | -€34 | 0.0% |
| Financial charges | 65/66B | €8,318 | €7,503 | -€815 | -9.8% |
| Recurring financial charges | 65 | €8,318 | €7,503 | -€815 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €253,400 | €258,034 | +€4,633 | +1.8% |
| Income taxes | 67/77 | €25,823 | €27,004 | +€1,182 | +4.6% |
| Profit (loss) for the period | 9904 | €227,578 | €231,030 | +€3,452 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €227,578 | €231,030 | +€3,452 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.