LMC OREGON: 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 OREGON
Largest movements
- Tangible fixed assets -€17,232
down €17,232 (-21.4%), from €80,654 to €63,422
of which Furniture and vehicles: -€16,407
- Receivables within one year -€2,813
down €2,813 (-43.5%), from €6,470 to €3,657
- Deferred charges and accrued income +€2,030
up €2,030 (+337%), from €602 to €2,633
- Cash +€1,413
up €1,413 (+92.5%), from €1,527 to €2,940
mainly Depreciation (+€17,232) and Tax, wage and social debts (+€6,402)
- Other debts -€26,470
down €26,470 (-39.4%), from €67,107 to €40,637
- Tax, wage and social debts +€6,402
up €6,402 (+255%), from €2,514 to €8,916
- Trade debts +€2,199
up €2,199 (+61.2%), from €3,592 to €5,792
- Profit (loss) carried forward +€1,267
up €1,267 (+9.0%), from €14,134 to €15,401
- Depreciation +€10,428
up €10,428 (+153%), from €6,803 to €17,232
- Financial charges +€1,897
up €1,897 (+545%), from €348 to €2,245
- Gross operating margin -€1,688
down €1,688 (-6.9%), from €24,313 to €22,625
- Other operating charges -€917
down €917 (-32.5%), from €2,821 to €1,904
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 | €89,347 | €72,745 | -€16,601 | -18.6% |
| Fixed assets | 21/28 | €80,747 | €63,515 | -€17,232 | -21.3% |
| Tangible fixed assets | 22/27 | €80,654 | €63,422 | -€17,232 | -21.4% |
| Furniture and vehicles | 24 | €76,056 | €59,649 | -€16,407 | -21.6% |
| Other tangible fixed assets | 26 | €4,598 | €3,773 | -€825 | -17.9% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €8,599 | €9,230 | +€630 | +7.3% |
| Amounts receivable within one year | 40/41 | €6,470 | €3,657 | -€2,813 | -43.5% |
| Trade receivables | 40 | €6,470 | €3,657 | -€2,813 | -43.5% |
| Cash at bank and in hand | 54/58 | €1,527 | €2,940 | +€1,413 | +92.5% |
| Deferred charges and accrued income | 490/1 | €602 | €2,633 | +€2,030 | +337% |
| Total equity and liabilities | 10/49 | €89,347 | €72,745 | -€16,601 | -18.6% |
| Equity | 10/15 | €16,134 | €17,401 | +€1,267 | +7.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,134 | €15,401 | +€1,267 | +9.0% |
| Amounts payable | 17/49 | €73,213 | €55,345 | -€17,868 | -24.4% |
| Amounts payable within one year | 42/48 | €73,213 | €55,345 | -€17,868 | -24.4% |
| Trade debts | 44 | €3,592 | €5,792 | +€2,199 | +61.2% |
| Suppliers | 440/4 | €3,592 | €5,792 | +€2,199 | +61.2% |
| Taxes, remuneration and social security | 45 | €2,514 | €8,916 | +€6,402 | +255% |
| Taxes | 450/3 | €2,514 | €8,916 | +€6,402 | +255% |
| Other amounts payable | 47/48 | €67,107 | €40,637 | -€26,470 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,803 | €17,232 | +€10,428 | +153% |
| Other operating charges | 640/8 | €2,821 | €1,904 | -€917 | -32.5% |
| Gross operating margin | 9900 | €24,313 | €22,625 | -€1,688 | -6.9% |
| Operating profit (loss) | 9901 | €14,688 | €3,489 | -€11,199 | -76.2% |
| Financial income | 75/76B | €129 | €165 | +€36 | +28.3% |
| Recurring financial income | 75 | €129 | €165 | +€36 | +28.3% |
| Financial charges | 65/66B | €348 | €2,245 | +€1,897 | +545% |
| Recurring financial charges | 65 | €348 | €2,245 | +€1,897 | +545% |
| Profit (loss) for the period before taxes | 9903 | €14,469 | €1,409 | -€13,060 | -90.3% |
| Income taxes | 67/77 | €117 | €142 | +€26 | +22.0% |
| Profit (loss) for the period | 9904 | €14,352 | €1,267 | -€13,085 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,352 | €1,267 | -€13,085 | -91.2% |
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 22 October 2026 via checked.be.