LKG SOLUTIONS: 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.
LKG SOLUTIONS
Largest movements
- Receivables within one year -€20,205
down €20,205 (-81.4%), from €24,817 to €4,612
- Tangible fixed assets -€8,203
down €8,203 (-14.4%), from €56,840 to €48,637
of which Land and buildings: -€15,482
- Cash -€6,504
down €6,504 (-24.5%), from €26,599 to €20,095
mainly Trade debts (-€11,933) and Debts after one year (-€7,620)
- Stocks and contracts +€1,836
up €1,836 (+243%), from €755 to €2,590
- Trade debts -€11,933
down €11,933 (-33.4%), from €35,757 to €23,824
- Debts after one year -€7,620
down €7,620 (-62.7%), from €12,156 to €4,536
- Other debts -€6,913
down €6,913 (-28.9%), from €23,897 to €16,984
- Profit (loss) carried forward -€2,910
down €2,910, from €134 to -€2,776
- Current portion of long-term debt -€2,387
down €2,387 (-23.9%), from €10,006 to €7,620
- Gross operating margin -€6,956
down €6,956 (-32.8%), from €21,218 to €14,262
- Taxes -€1,564
down €1,564 (-90.5%), from €1,729 to €165
- Depreciation +€1,300
up €1,300 (+9.4%), from €13,854 to €15,153
- Financial income +€704
up €704 (+195,469%), from €0 to €704
- Staff costs -€624
down €624 (-100%), from €624 to €0
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 | €109,574 | €76,709 | -€32,866 | -30.0% |
| Fixed assets | 21/28 | €56,840 | €48,637 | -€8,203 | -14.4% |
| Tangible fixed assets | 22/27 | €56,840 | €48,637 | -€8,203 | -14.4% |
| Land and buildings | 22 | €15,482 | €0 | -€15,482 | -100% |
| Plant, machinery and equipment | 23 | €4,657 | €6,539 | +€1,883 | +40.4% |
| Furniture and vehicles | 24 | €36,701 | €24,494 | -€12,207 | -33.3% |
| Other tangible fixed assets | 26 | - | €17,604 | +€17,604 | |
| Current assets | 29/58 | €52,735 | €28,072 | -€24,663 | -46.8% |
| Stocks and contracts in progress | 3 | €755 | €2,590 | +€1,836 | +243% |
| Stocks | 30/36 | €755 | €2,590 | +€1,836 | +243% |
| Amounts receivable within one year | 40/41 | €24,817 | €4,612 | -€20,205 | -81.4% |
| Trade receivables | 40 | €24,817 | €4,612 | -€20,205 | -81.4% |
| Cash at bank and in hand | 54/58 | €26,599 | €20,095 | -€6,504 | -24.5% |
| Deferred charges and accrued income | 490/1 | €563 | €774 | +€211 | +37.5% |
| Total equity and liabilities | 10/49 | €109,574 | €76,709 | -€32,866 | -30.0% |
| Equity | 10/15 | €20,934 | €18,024 | -€2,910 | -13.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €13,300 | €13,300 | = | 0.0% |
| Distributable reserves | 133 | €13,300 | €13,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134 | -€2,776 | -€2,910 | |
| Amounts payable | 17/49 | €88,640 | €58,685 | -€29,956 | -33.8% |
| Amounts payable after more than one year | 17 | €12,156 | €4,536 | -€7,620 | -62.7% |
| Financial debts | 170/4 | €12,156 | €4,536 | -€7,620 | -62.7% |
| Amounts payable within one year | 42/48 | €76,203 | €54,148 | -€22,055 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €10,006 | €7,620 | -€2,387 | -23.9% |
| Trade debts | 44 | €35,757 | €23,824 | -€11,933 | -33.4% |
| Suppliers | 440/4 | €35,757 | €23,824 | -€11,933 | -33.4% |
| Taxes, remuneration and social security | 45 | €6,542 | €5,720 | -€822 | -12.6% |
| Taxes | 450/3 | €6,542 | €4,105 | -€2,437 | -37.2% |
| Remuneration and social security | 454/9 | - | €1,615 | +€1,615 | |
| Other amounts payable | 47/48 | €23,897 | €16,984 | -€6,913 | -28.9% |
| Accrued charges and deferred income | 492/3 | €281 | €0 | -€281 | -100% |
| Non-recurring operating income | 76A | €10 | €731 | +€721 | +7,011% |
| Remuneration, social security and pensions | 62 | €624 | €0 | -€624 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,854 | €15,153 | +€1,300 | +9.4% |
| Other operating charges | 640/8 | €1,173 | €1,014 | -€159 | -13.5% |
| Gross operating margin | 9900 | €21,218 | €14,262 | -€6,956 | -32.8% |
| Operating profit (loss) | 9901 | €5,568 | -€1,905 | -€7,473 | |
| Financial income | 75/76B | €0 | €704 | +€704 | +195,469% |
| Recurring financial income | 75 | €0 | €704 | +€704 | +195,469% |
| Financial charges | 65/66B | €1,388 | €1,544 | +€156 | +11.2% |
| Recurring financial charges | 65 | €1,388 | €1,544 | +€156 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €4,180 | -€2,745 | -€6,925 | |
| Income taxes | 67/77 | €1,729 | €165 | -€1,564 | -90.5% |
| Profit (loss) for the period | 9904 | €2,451 | -€2,910 | -€5,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,451 | -€2,910 | -€5,361 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.