LKTEC: 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.
LKTEC
Largest movements
- Receivables within one year +€25,927
up €25,927 (+1660.6%), from €1,561 to €27,488
of which Other amounts receivable: +€14,259
- Cash +€3,773
up €3,773 (+6697.2%), from €56 to €3,830
mainly Trade debts (+€16,189) and Tax, wage and social debts (+€14,836)
- Trade debts +€16,189
up €16,189 (+408.1%), from €3,967 to €20,156
- Tax, wage and social debts +€14,836
new in 2024: €14,836
- Profit (loss) carried forward -€1,311
down €1,311 (-31.0%), from -€4,225 to -€5,536
- Gross operating margin +€10,500
up €10,500, from -€3,730 to €6,770
- Financial charges +€5,675
new in 2024: €5,675
of which Non-recurring financial charges: +€5,659
- Taxes +€2,536
new in 2024: €2,536
- Financial income +€862
up €862 (+3970.8%), from €22 to €884
of which Financial income: +€583
- Other operating charges +€260
up €260 (+161.7%), from €161 to €421
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,742 | €32,457 | +€29,715 | +1083.8% |
| Formation expenses | 20 | €1,124 | €828 | -€296 | -26.3% |
| Fixed assets | 21/28 | - | €311 | +€311 | |
| Tangible fixed assets | 22/27 | - | €311 | +€311 | |
| Furniture and vehicles | 24 | - | €311 | +€311 | |
| Current assets | 29/58 | €1,618 | €31,318 | +€29,700 | +1836.0% |
| Amounts receivable within one year | 40/41 | €1,561 | €27,488 | +€25,927 | +1660.6% |
| Trade receivables | 40 | - | €11,668 | +€11,668 | |
| Other amounts receivable | 41 | €1,561 | €15,821 | +€14,259 | +913.3% |
| Cash at bank and in hand | 54/58 | €56 | €3,830 | +€3,773 | +6697.2% |
| Total equity and liabilities | 10/49 | €2,742 | €32,457 | +€29,715 | +1083.8% |
| Equity | 10/15 | -€1,225 | -€2,536 | -€1,311 | -106.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,225 | -€5,536 | -€1,311 | -31.0% |
| Amounts payable | 17/49 | €3,967 | €34,993 | +€31,025 | +782.1% |
| Amounts payable within one year | 42/48 | €3,967 | €34,993 | +€31,025 | +782.1% |
| Trade debts | 44 | €3,967 | €20,156 | +€16,189 | +408.1% |
| Suppliers | 440/4 | €3,967 | €20,156 | +€16,189 | +408.1% |
| Taxes, remuneration and social security | 45 | - | €14,836 | +€14,836 | |
| Taxes | 450/3 | - | €14,836 | +€14,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €332 | -€24 | -6.7% |
| Other operating charges | 640/8 | €161 | €421 | +€260 | +161.7% |
| Gross operating margin | 9900 | -€3,730 | €6,770 | +€10,500 | |
| Operating profit (loss) | 9901 | -€4,247 | €6,016 | +€10,264 | |
| Financial income | 75/76B | €22 | €884 | +€862 | +3970.8% |
| Recurring financial income | 75 | €22 | €605 | +€583 | +2686.3% |
| Non-recurring financial income | 76B | - | €279 | +€279 | |
| Financial charges | 65/66B | - | €5,675 | +€5,675 | |
| Recurring financial charges | 65 | - | €16 | +€16 | |
| Non-recurring financial charges | 66B | - | €5,659 | +€5,659 | |
| Profit (loss) for the period before taxes | 9903 | -€4,225 | €1,226 | +€5,451 | |
| Income taxes | 67/77 | - | €2,536 | +€2,536 | |
| Profit (loss) for the period | 9904 | -€4,225 | -€1,311 | +€2,915 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,225 | -€1,311 | +€2,915 | +69.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.