lkgservices: 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.
lkgservices
Largest movements
- Receivables within one year +€34,645
up €34,645 (+46.9%), from €73,813 to €108,458
- Cash +€29,772
up €29,772 (+323.8%), from €9,194 to €38,966
mainly Net result for the year (+€56,929) and Other debts (+€32,919)
- Intangible fixed assets -€18,500
down €18,500 (-26.7%), from €69,375 to €50,875
- Tangible fixed assets -€5,510
down €5,510 (-8.8%), from €62,839 to €57,329
of which Plant, machinery and equipment: -€7,229
- Profit (loss) carried forward +€44,000
up €44,000 (+977.8%), from €4,500 to €48,500
- Debts after one year -€35,102
down €35,102 (-52.0%), from €67,469 to €32,367
- Other debts +€32,919
new in 2025: €32,919
- Reserves -€19,990
down €19,990 (-13.8%), from €145,133 to €125,143
- Trade debts +€14,184
up €14,184 (+53.4%), from €26,581 to €40,765
- Gross operating margin +€27,125
up €27,125 (+21.6%), from €125,868 to €152,993
- Staff costs +€8,100
up €8,100 (+20.0%), from €40,573 to €48,674
- Taxes +€1,758
up €1,758 (+10.6%), from €16,567 to €18,326
- Financial charges -€1,754
down €1,754 (-21.2%), from €8,256 to €6,502
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 | €329,377 | €374,454 | +€45,077 | +13.7% |
| Fixed assets | 21/28 | €136,982 | €112,972 | -€24,010 | -17.5% |
| Intangible fixed assets | 21 | €69,375 | €50,875 | -€18,500 | -26.7% |
| Tangible fixed assets | 22/27 | €62,839 | €57,329 | -€5,510 | -8.8% |
| Plant, machinery and equipment | 23 | €61,889 | €54,660 | -€7,229 | -11.7% |
| Furniture and vehicles | 24 | €950 | €2,669 | +€1,719 | +181.0% |
| Financial fixed assets | 28 | €4,769 | €4,769 | = | 0.0% |
| Current assets | 29/58 | €192,395 | €261,482 | +€69,087 | +35.9% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,790 | €9,728 | +€1,938 | +24.9% |
| Stocks | 30/36 | €7,790 | €9,728 | +€1,938 | +24.9% |
| Amounts receivable within one year | 40/41 | €73,813 | €108,458 | +€34,645 | +46.9% |
| Other amounts receivable | 41 | €73,813 | €108,458 | +€34,645 | +46.9% |
| Cash at bank and in hand | 54/58 | €9,194 | €38,966 | +€29,772 | +323.8% |
| Deferred charges and accrued income | 490/1 | €1,598 | €4,330 | +€2,732 | +171.0% |
| Total equity and liabilities | 10/49 | €329,377 | €374,454 | +€45,077 | +13.7% |
| Equity | 10/15 | €168,233 | €192,243 | +€24,010 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,133 | €125,143 | -€19,990 | -13.8% |
| Distributable reserves | 133 | €145,133 | €125,143 | -€19,990 | -13.8% |
| Profit (loss) carried forward | 14 | €4,500 | €48,500 | +€44,000 | +977.8% |
| Amounts payable | 17/49 | €161,145 | €182,212 | +€21,067 | +13.1% |
| Amounts payable after more than one year | 17 | €67,469 | €32,367 | -€35,102 | -52.0% |
| Financial debts | 170/4 | €67,469 | €32,367 | -€35,102 | -52.0% |
| Amounts payable within one year | 42/48 | €93,676 | €149,845 | +€56,168 | +60.0% |
| Current portion of amounts payable after more than one year | 42 | €36,333 | €35,102 | -€1,231 | -3.4% |
| Trade debts | 44 | €26,581 | €40,765 | +€14,184 | +53.4% |
| Suppliers | 440/4 | €26,581 | €40,765 | +€14,184 | +53.4% |
| Taxes, remuneration and social security | 45 | €30,762 | €41,059 | +€10,296 | +33.5% |
| Taxes | 450/3 | €28,451 | €37,927 | +€9,476 | +33.3% |
| Remuneration and social security | 454/9 | €2,311 | €3,132 | +€821 | +35.5% |
| Other amounts payable | 47/48 | - | €32,919 | +€32,919 | |
| Non-recurring operating income | 76A | - | €3,989 | +€3,989 | |
| Remuneration, social security and pensions | 62 | €40,573 | €48,674 | +€8,100 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,052 | €27,906 | -€146 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€961 | -€16 | +€944 | +98.3% |
| Other operating charges | 640/8 | €670 | €1,954 | +€1,284 | +191.6% |
| Gross operating margin | 9900 | €125,868 | €152,993 | +€27,125 | +21.6% |
| Operating profit (loss) | 9901 | €57,534 | €74,476 | +€16,942 | +29.4% |
| Financial income | 75/76B | €6,783 | €7,282 | +€499 | +7.4% |
| Recurring financial income | 75 | €6,783 | €7,282 | +€499 | +7.4% |
| Financial charges | 65/66B | €8,256 | €6,502 | -€1,754 | -21.2% |
| Recurring financial charges | 65 | €8,256 | €6,502 | -€1,754 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €56,060 | €75,255 | +€19,195 | +34.2% |
| Income taxes | 67/77 | €16,567 | €18,326 | +€1,758 | +10.6% |
| Profit (loss) for the period | 9904 | €39,493 | €56,929 | +€17,436 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,493 | €56,929 | +€17,436 | +44.2% |
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 8 October 2026 via checked.be.