LKKRS: 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.
LKKRS
Largest movements
- Tangible fixed assets -€5,683
down €5,683 (-4.9%), from €116,146 to €110,463
of which Leasing and similar rights: -€7,300
- Cash -€1,696
down €1,696 (-8.1%), from €20,901 to €19,206
mainly Debts after one year (-€8,319) and Investment in fixed assets (net) (-€6,597)
- Debts after one year -€8,319
down €8,319 (-7.3%), from €113,381 to €105,062
- Profit (loss) carried forward +€5,139
up €5,139 (+30.3%), from -€16,936 to -€11,797
- Tax, wage and social debts -€2,415
no longer reported in 2025 (was €2,415)
- Trade debts -€2,044
down €2,044 (-12.4%), from €16,537 to €14,493
- Depreciation +€2,105
up €2,105 (+20.7%), from €10,175 to €12,280
- Financial income -€2,005
down €2,005 (-100.0%), from €2,005 to €0
of which Non-recurring financial income: -€2,000
- Gross operating margin -€1,277
down €1,277 (-5.5%), from €23,151 to €21,874
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 | €156,182 | €147,374 | -€8,807 | -5.6% |
| Fixed assets | 21/28 | €116,146 | €110,463 | -€5,683 | -4.9% |
| Tangible fixed assets | 22/27 | €116,146 | €110,463 | -€5,683 | -4.9% |
| Land and buildings | 22 | €15,486 | €14,848 | -€638 | -4.1% |
| Plant, machinery and equipment | 23 | €11,843 | €9,408 | -€2,435 | -20.6% |
| Furniture and vehicles | 24 | - | €4,690 | +€4,690 | |
| Leasing and similar rights | 25 | €88,817 | €81,517 | -€7,300 | -8.2% |
| Current assets | 29/58 | €40,036 | €36,912 | -€3,124 | -7.8% |
| Stocks and contracts in progress | 3 | €4,318 | €4,318 | = | 0.0% |
| Stocks | 30/36 | €4,318 | €4,318 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,013 | €12,664 | -€1,350 | -9.6% |
| Trade receivables | 40 | €14,013 | €11,894 | -€2,119 | -15.1% |
| Other amounts receivable | 41 | - | €769 | +€769 | |
| Cash at bank and in hand | 54/58 | €20,901 | €19,206 | -€1,696 | -8.1% |
| Deferred charges and accrued income | 490/1 | €804 | €725 | -€79 | -9.8% |
| Total equity and liabilities | 10/49 | €156,182 | €147,374 | -€8,807 | -5.6% |
| Equity | 10/15 | €1,678 | €6,817 | +€5,139 | +306% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14 | €14 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14 | €14 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14 | €14 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,936 | -€11,797 | +€5,139 | +30.3% |
| Amounts payable | 17/49 | €154,504 | €140,557 | -€13,946 | -9.0% |
| Amounts payable after more than one year | 17 | €113,381 | €105,062 | -€8,319 | -7.3% |
| Financial debts | 170/4 | €113,381 | €105,062 | -€8,319 | -7.3% |
| Amounts payable within one year | 42/48 | €41,123 | €35,496 | -€5,628 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €8,197 | €8,319 | +€122 | +1.5% |
| Trade debts | 44 | €16,537 | €14,493 | -€2,044 | -12.4% |
| Suppliers | 440/4 | €16,537 | €14,493 | -€2,044 | -12.4% |
| Taxes, remuneration and social security | 45 | €2,415 | - | -€2,415 | |
| Taxes | 450/3 | €2,415 | - | -€2,415 | |
| Other amounts payable | 47/48 | €13,975 | €12,684 | -€1,291 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,175 | €12,280 | +€2,105 | +20.7% |
| Other operating charges | 640/8 | €1,711 | €1,903 | +€193 | +11.3% |
| Gross operating margin | 9900 | €23,151 | €21,874 | -€1,277 | -5.5% |
| Operating profit (loss) | 9901 | €11,266 | €7,690 | -€3,575 | -31.7% |
| Financial income | 75/76B | €2,005 | €0 | -€2,005 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -91.8% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €2,491 | €2,552 | +€61 | +2.5% |
| Recurring financial charges | 65 | €2,491 | €2,552 | +€61 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €10,780 | €5,139 | -€5,641 | -52.3% |
| Profit (loss) for the period | 9904 | €10,780 | €5,139 | -€5,641 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,780 | €5,139 | -€5,641 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.