LMC BUILDING: 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.
LMC BUILDING
Largest movements
- Receivables within one year +€33,607
up €33,607 (+183.5%), from €18,318 to €51,925
of which Trade receivables: +€36,532
- Tangible fixed assets -€2,342
down €2,342 (-27.6%), from €8,475 to €6,133
of which Furniture and vehicles: -€3,287
- Cash -€612
down €612 (-42.3%), from €1,446 to €835
mainly Receivables within one year (-€33,607) and Net result for the year (-€9,058)
- Trade debts +€29,198
up €29,198 (+291.3%), from €10,022 to €39,220
- Profit (loss) carried forward -€9,058
down €9,058 (-82.9%), from €10,931 to €1,873
- Accrued charges and deferred income +€7,900
new in 2024: €7,900
- Tax, wage and social debts +€2,613
up €2,613 (+41.6%), from €6,287 to €8,900
- Gross operating margin -€20,501
down €20,501, from €18,864 to -€1,637
- Taxes -€4,769
down €4,769 (-97.4%), from €4,897 to €128
- Depreciation +€2,105
up €2,105 (+151.8%), from €1,387 to €3,492
- Other operating charges +€1,971
up €1,971 (+114.5%), from €1,721 to €3,692
- Financial charges +€207
new in 2024: €207
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 | €28,240 | €58,893 | +€30,653 | +108.5% |
| Fixed assets | 21/28 | €8,475 | €6,133 | -€2,342 | -27.6% |
| Tangible fixed assets | 22/27 | €8,475 | €6,133 | -€2,342 | -27.6% |
| Plant, machinery and equipment | 23 | - | €945 | +€945 | |
| Furniture and vehicles | 24 | €8,475 | €5,188 | -€3,287 | -38.8% |
| Current assets | 29/58 | €19,764 | €52,760 | +€32,995 | +166.9% |
| Amounts receivable within one year | 40/41 | €18,318 | €51,925 | +€33,607 | +183.5% |
| Trade receivables | 40 | €13,440 | €49,971 | +€36,532 | +271.8% |
| Other amounts receivable | 41 | €4,878 | €1,953 | -€2,925 | -60.0% |
| Cash at bank and in hand | 54/58 | €1,446 | €835 | -€612 | -42.3% |
| Total equity and liabilities | 10/49 | €28,240 | €58,893 | +€30,653 | +108.5% |
| Equity | 10/15 | €11,931 | €2,873 | -€9,058 | -75.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,931 | €1,873 | -€9,058 | -82.9% |
| Amounts payable | 17/49 | €16,309 | €56,020 | +€39,711 | +243.5% |
| Amounts payable within one year | 42/48 | €16,309 | €48,120 | +€31,811 | +195.1% |
| Trade debts | 44 | €10,022 | €39,220 | +€29,198 | +291.3% |
| Suppliers | 440/4 | €10,022 | €39,220 | +€29,198 | +291.3% |
| Taxes, remuneration and social security | 45 | €6,287 | €8,900 | +€2,613 | +41.6% |
| Taxes | 450/3 | €6,287 | €8,900 | +€2,613 | +41.6% |
| Accrued charges and deferred income | 492/3 | - | €7,900 | +€7,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | €3,492 | +€2,105 | +151.8% |
| Other operating charges | 640/8 | €1,721 | €3,692 | +€1,971 | +114.5% |
| Gross operating margin | 9900 | €18,864 | -€1,637 | -€20,501 | |
| Operating profit (loss) | 9901 | €15,756 | -€8,821 | -€24,577 | |
| Financial income | 75/76B | €72 | €98 | +€26 | +36.0% |
| Recurring financial income | 75 | €72 | €98 | +€26 | +36.0% |
| Financial charges | 65/66B | - | €207 | +€207 | |
| Recurring financial charges | 65 | - | €207 | +€207 | |
| Profit (loss) for the period before taxes | 9903 | €15,828 | -€8,930 | -€24,758 | |
| Income taxes | 67/77 | €4,897 | €128 | -€4,769 | -97.4% |
| Profit (loss) for the period | 9904 | €10,931 | -€9,058 | -€19,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,931 | -€9,058 | -€19,989 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.