LKHK: 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.
LKHK
Largest movements
- Cash +€19,944
up €19,944 (+386.2%), from €5,164 to €25,108
mainly Net result for the year (+€24,163) and Other debts (+€11,041)
- Receivables within one year -€3,132
down €3,132 (-53.1%), from €5,902 to €2,769
of which Trade receivables: -€3,132
- Tangible fixed assets -€1,808
down €1,808 (-24.6%), from €7,356 to €5,548
of which Other tangible fixed assets: -€2,798
- Deferred charges and accrued income -€598
down €598 (-4.0%), from €14,973 to €14,375
- Profit (loss) carried forward +€24,163
up €24,163, from -€19,405 to €4,758
- Tax, wage and social debts -€13,822
down €13,822 (-52.3%), from €26,439 to €12,617
- Other debts +€11,041
up €11,041 (+3251.6%), from €340 to €11,380
- Trade debts -€6,977
down €6,977 (-24.5%), from €28,521 to €21,544
- Gross operating margin +€22,385
up €22,385 (+263.5%), from €8,496 to €30,881
- Taxes +€2,737
new in 2025: €2,737
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 | €40,895 | €55,300 | +€14,405 | +35.2% |
| Fixed assets | 21/28 | €14,856 | €13,048 | -€1,808 | -12.2% |
| Tangible fixed assets | 22/27 | €7,356 | €5,548 | -€1,808 | -24.6% |
| Furniture and vehicles | 24 | - | €990 | +€990 | |
| Other tangible fixed assets | 26 | €7,356 | €4,558 | -€2,798 | -38.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €26,039 | €42,252 | +€16,213 | +62.3% |
| Amounts receivable within one year | 40/41 | €5,902 | €2,769 | -€3,132 | -53.1% |
| Trade receivables | 40 | €4,982 | €1,849 | -€3,132 | -62.9% |
| Other amounts receivable | 41 | €920 | €920 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,164 | €25,108 | +€19,944 | +386.2% |
| Deferred charges and accrued income | 490/1 | €14,973 | €14,375 | -€598 | -4.0% |
| Total equity and liabilities | 10/49 | €40,895 | €55,300 | +€14,405 | +35.2% |
| Equity | 10/15 | -€14,405 | €9,758 | +€24,163 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,405 | €4,758 | +€24,163 | |
| Amounts payable | 17/49 | €55,300 | €45,542 | -€9,758 | -17.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,300 | €45,542 | -€9,758 | -17.6% |
| Trade debts | 44 | €28,521 | €21,544 | -€6,977 | -24.5% |
| Suppliers | 440/4 | €28,521 | €21,544 | -€6,977 | -24.5% |
| Taxes, remuneration and social security | 45 | €26,439 | €12,617 | -€13,822 | -52.3% |
| Taxes | 450/3 | €26,439 | €12,617 | -€13,822 | -52.3% |
| Other amounts payable | 47/48 | €340 | €11,380 | +€11,041 | +3251.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,798 | €2,907 | +€108 | +3.9% |
| Other operating charges | 640/8 | €480 | €298 | -€183 | -38.0% |
| Gross operating margin | 9900 | €8,496 | €30,881 | +€22,385 | +263.5% |
| Operating profit (loss) | 9901 | €5,218 | €27,677 | +€22,459 | +430.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €838 | €777 | -€61 | -7.3% |
| Recurring financial charges | 65 | €838 | €777 | -€61 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €4,380 | €26,900 | +€22,520 | +514.1% |
| Income taxes | 67/77 | - | €2,737 | +€2,737 | |
| Profit (loss) for the period | 9904 | €4,380 | €24,163 | +€19,783 | +451.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,380 | €24,163 | +€19,783 | +451.6% |
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 9 October 2026 via checked.be.