LM Technologie: 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 Technologie
Largest movements
- Cash -€6,441
down €6,441 (-22.8%), from €28,261 to €21,820
mainly Net result for the year (-€7,746) and Investment in fixed assets (net) (-€4,053)
- Tangible fixed assets +€3,769
new in 2025: €3,769
- Deferred charges and accrued income -€2,544
down €2,544 (-35.3%), from €7,201 to €4,658
- Profit (loss) carried forward -€7,746
down €7,746 (-22.2%), from €34,843 to €27,098
- Tax, wage and social debts -€2,646
down €2,646 (-18.6%), from €14,229 to €11,583
- Trade debts +€1,930
up €1,930 (+78.6%), from €2,455 to €4,386
- Short-term financial debts +€1,732
new in 2025: €1,732
- Debts after one year +€1,347
new in 2025: €1,347
- Financial charges +€24,573
up €24,573 (+1,331%), from €1,846 to €26,420
- Taxes -€3,681
down €3,681 (-94.8%), from €3,882 to €201
- Other operating charges -€2,762
down €2,762 (-83.8%), from €3,295 to €533
- Financial income +€1,011
up €1,011 (+3,186%), from €32 to €1,042
- Depreciation +€284
new in 2025: €284
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 | €54,542 | €49,158 | -€5,384 | -9.9% |
| Fixed assets | 21/28 | - | €3,769 | +€3,769 | |
| Tangible fixed assets | 22/27 | - | €3,769 | +€3,769 | |
| Furniture and vehicles | 24 | - | €3,769 | +€3,769 | |
| Current assets | 29/58 | €54,542 | €45,389 | -€9,152 | -16.8% |
| Amounts receivable within one year | 40/41 | €19,079 | €18,912 | -€167 | -0.9% |
| Trade receivables | 40 | €12,204 | €11,467 | -€738 | -6.0% |
| Other amounts receivable | 41 | €6,875 | €7,445 | +€570 | +8.3% |
| Cash at bank and in hand | 54/58 | €28,261 | €21,820 | -€6,441 | -22.8% |
| Deferred charges and accrued income | 490/1 | €7,201 | €4,658 | -€2,544 | -35.3% |
| Total equity and liabilities | 10/49 | €54,542 | €49,158 | -€5,384 | -9.9% |
| Equity | 10/15 | €37,843 | €30,098 | -€7,746 | -20.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,843 | €27,098 | -€7,746 | -22.2% |
| Amounts payable | 17/49 | €16,698 | €19,060 | +€2,362 | +14.1% |
| Amounts payable after more than one year | 17 | - | €1,347 | +€1,347 | |
| Financial debts | 170/4 | - | €1,347 | +€1,347 | |
| Amounts payable within one year | 42/48 | €16,684 | €17,700 | +€1,016 | +6.1% |
| Financial debts | 43 | - | €1,732 | +€1,732 | |
| Credit institutions | 430/8 | - | €1,732 | +€1,732 | |
| Trade debts | 44 | €2,455 | €4,386 | +€1,930 | +78.6% |
| Suppliers | 440/4 | €2,455 | €4,386 | +€1,930 | +78.6% |
| Taxes, remuneration and social security | 45 | €14,229 | €11,583 | -€2,646 | -18.6% |
| Taxes | 450/3 | €14,229 | €11,583 | -€2,646 | -18.6% |
| Accrued charges and deferred income | 492/3 | €14 | €13 | -€1 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €284 | +€284 | |
| Other operating charges | 640/8 | €3,295 | €533 | -€2,762 | -83.8% |
| Gross operating margin | 9900 | €18,864 | €18,650 | -€215 | -1.1% |
| Operating profit (loss) | 9901 | €15,569 | €17,833 | +€2,263 | +14.5% |
| Financial income | 75/76B | €32 | €1,042 | +€1,011 | +3,186% |
| Recurring financial income | 75 | €32 | €1,042 | +€1,011 | +3,186% |
| Financial charges | 65/66B | €1,846 | €26,420 | +€24,573 | +1,331% |
| Recurring financial charges | 65 | €1,846 | €26,420 | +€24,573 | +1,331% |
| Profit (loss) for the period before taxes | 9903 | €13,755 | -€7,545 | -€21,299 | |
| Income taxes | 67/77 | €3,882 | €201 | -€3,681 | -94.8% |
| Profit (loss) for the period | 9904 | €9,872 | -€7,746 | -€17,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,872 | -€7,746 | -€17,618 |
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 23 October 2026 via checked.be.