LM COMPTA: what changed
LM COMPTA
Largest movements
- Receivables after one year +€20,696
up €20,696 (+31.6%), from €65,511 to €86,207
- Receivables within one year -€10,316
down €10,316 (-98.1%), from €10,520 to €203
of which Trade receivables: -€10,520
- Tangible fixed assets -€5,979
down €5,979 (-70.2%), from €8,516 to €2,537
- Cash +€4,881
up €4,881 (+75.0%), from €6,511 to €11,392
mainly Short-term financial debts (+€21,115) and Receivables within one year (+€10,316)
- Deferred charges and accrued income -€1,790
no longer reported in 2025 (was €1,790)
- Trade debts -€27,148
down €27,148 (-95.2%), from €28,531 to €1,383
- Short-term financial debts +€21,115
up €21,115 (+77.4%), from €27,291 to €48,405
- Profit (loss) carried forward +€8,833
up €8,833 (+29.2%), from €30,232 to €39,066
- Tax, wage and social debts +€4,691
up €4,691 (+261%), from €1,794 to €6,485
of which Taxes: +€2,672
- Gross operating margin +€18,969
up €18,969 (+48.1%), from €39,459 to €58,427
- Depreciation +€7,114
new in 2025: €7,114
- Financial charges +€5,569
up €5,569 (+1,201%), from €464 to €6,032
- Other operating charges -€2,721
down €2,721 (-74.3%), from €3,662 to €940
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,848 | €100,339 | +€7,491 | +8.1% |
| Fixed assets | 21/28 | €8,516 | €2,537 | -€5,979 | -70.2% |
| Tangible fixed assets | 22/27 | €8,516 | €2,537 | -€5,979 | -70.2% |
| Furniture and vehicles | 24 | €8,516 | €2,537 | -€5,979 | -70.2% |
| Current assets | 29/58 | €84,332 | €97,802 | +€13,471 | +16.0% |
| Amounts receivable after more than one year | 29 | €65,511 | €86,207 | +€20,696 | +31.6% |
| Other amounts receivable | 291 | €65,511 | €86,207 | +€20,696 | +31.6% |
| Amounts receivable within one year | 40/41 | €10,520 | €203 | -€10,316 | -98.1% |
| Trade receivables | 40 | €10,520 | - | -€10,520 | |
| Other amounts receivable | 41 | - | €203 | +€203 | |
| Cash at bank and in hand | 54/58 | €6,511 | €11,392 | +€4,881 | +75.0% |
| Deferred charges and accrued income | 490/1 | €1,790 | - | -€1,790 | |
| Total equity and liabilities | 10/49 | €92,848 | €100,339 | +€7,491 | +8.1% |
| Equity | 10/15 | €35,232 | €44,066 | +€8,833 | +25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,232 | €39,066 | +€8,833 | +29.2% |
| Amounts payable | 17/49 | €57,616 | €56,274 | -€1,342 | -2.3% |
| Amounts payable within one year | 42/48 | €57,616 | €56,274 | -€1,342 | -2.3% |
| Financial debts | 43 | €27,291 | €48,405 | +€21,115 | +77.4% |
| Credit institutions | 430/8 | €27,291 | €48,405 | +€21,115 | +77.4% |
| Trade debts | 44 | €28,531 | €1,383 | -€27,148 | -95.2% |
| Suppliers | 440/4 | €28,531 | €1,383 | -€27,148 | -95.2% |
| Taxes, remuneration and social security | 45 | €1,794 | €6,485 | +€4,691 | +261% |
| Taxes | 450/3 | €1,794 | €4,466 | +€2,672 | +149% |
| Remuneration and social security | 454/9 | - | €2,019 | +€2,019 | |
| Remuneration, social security and pensions | 62 | €31,463 | €31,214 | -€250 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,114 | +€7,114 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€231 | - | +€231 | |
| Other operating charges | 640/8 | €3,662 | €940 | -€2,721 | -74.3% |
| Gross operating margin | 9900 | €39,459 | €58,427 | +€18,969 | +48.1% |
| Operating profit (loss) | 9901 | €4,564 | €19,160 | +€14,595 | +320% |
| Financial income | 75/76B | - | €172 | +€172 | |
| Recurring financial income | 75 | - | €172 | +€172 | |
| Financial charges | 65/66B | €464 | €6,032 | +€5,569 | +1,201% |
| Recurring financial charges | 65 | €464 | €6,032 | +€5,569 | +1,201% |
| Profit (loss) for the period before taxes | 9903 | €4,101 | €13,300 | +€9,199 | +224% |
| Income taxes | 67/77 | €4,806 | €4,466 | -€339 | -7.1% |
| Profit (loss) for the period | 9904 | -€705 | €8,833 | +€9,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€705 | €8,833 | +€9,538 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.