LM Architectuur: 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.
LM Architectuur
Largest movements
- Cash +€59,532
up €59,532 (+3,969%), from €1,500 to €61,032
mainly Net result for the year (+€59,839) and Tax, wage and social debts (+€21,124)
- Receivables within one year +€18,014
up €18,014 (+93.8%), from €19,211 to €37,225
of which Trade receivables: +€32,620
- Tangible fixed assets +€3,441
up €3,441 (+118%), from €2,917 to €6,358
- Reserves +€59,839
up €59,839 (+361%), from €16,596 to €76,436
- Tax, wage and social debts +€21,124
up €21,124 (+382%), from €5,532 to €26,656
- Gross operating margin +€59,310
up €59,310 (+268%), from €22,162 to €81,472
- Taxes +€14,700
up €14,700 (+266%), from €5,532 to €20,232
- Depreciation +€1,199
up €1,199 (+1,438%), from €83 to €1,282
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 | €23,629 | €104,615 | +€80,987 | +343% |
| Fixed assets | 21/28 | €2,917 | €6,358 | +€3,441 | +118% |
| Tangible fixed assets | 22/27 | €2,917 | €6,358 | +€3,441 | +118% |
| Land and buildings | 22 | €2,917 | €6,358 | +€3,441 | +118% |
| Current assets | 29/58 | €20,711 | €98,257 | +€77,546 | +374% |
| Amounts receivable within one year | 40/41 | €19,211 | €37,225 | +€18,014 | +93.8% |
| Trade receivables | 40 | - | €32,620 | +€32,620 | |
| Other amounts receivable | 41 | €19,211 | €4,605 | -€14,606 | -76.0% |
| Cash at bank and in hand | 54/58 | €1,500 | €61,032 | +€59,532 | +3,969% |
| Total equity and liabilities | 10/49 | €23,629 | €104,615 | +€80,987 | +343% |
| Equity | 10/15 | €18,096 | €77,936 | +€59,839 | +331% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €16,596 | €76,436 | +€59,839 | +361% |
| Distributable reserves | 133 | €16,596 | €76,436 | +€59,839 | +361% |
| Amounts payable | 17/49 | €5,532 | €26,680 | +€21,148 | +382% |
| Amounts payable within one year | 42/48 | €5,532 | €26,680 | +€21,148 | +382% |
| Trade debts | 44 | - | €24 | +€24 | |
| Suppliers | 440/4 | - | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €5,532 | €26,656 | +€21,124 | +382% |
| Taxes | 450/3 | €5,532 | €26,656 | +€21,124 | +382% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €1,282 | +€1,199 | +1,438% |
| Other operating charges | 640/8 | - | €687 | +€687 | |
| Gross operating margin | 9900 | €22,162 | €81,472 | +€59,310 | +268% |
| Operating profit (loss) | 9901 | €22,079 | €79,502 | +€57,423 | +260% |
| Financial income | 75/76B | €50 | €645 | +€595 | +1,193% |
| Recurring financial income | 75 | €50 | €645 | +€595 | +1,193% |
| Financial charges | 65/66B | - | €77 | +€77 | |
| Recurring financial charges | 65 | - | €77 | +€77 | |
| Profit (loss) for the period before taxes | 9903 | €22,129 | €80,071 | +€57,942 | +262% |
| Income taxes | 67/77 | €5,532 | €20,232 | +€14,700 | +266% |
| Profit (loss) for the period | 9904 | €16,596 | €59,839 | +€43,243 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €16,596 | €59,839 | +€43,243 | +261% |
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 26 October 2026 via checked.be.