LMC SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Cash +€7,365
up €7,365 (+2314.7%), from €318 to €7,683
mainly Net result for the year (+€6,487) and Depreciation (+€5,329)
- Tangible fixed assets -€5,329
down €5,329 (-31.9%), from €16,707 to €11,378
of which Leasing and similar rights: -€5,053
- Deferred charges and accrued income +€322
new in 2023: €322
- Receivables within one year +€254
up €254 (+12.0%), from €2,116 to €2,370
of which Trade receivables: +€617
- Profit (loss) carried forward +€6,487
up €6,487, from -€4,915 to €1,571
- Debts after one year -€5,326
down €5,326 (-32.1%), from €16,581 to €11,255
- Trade debts +€960
up €960 (+62.3%), from €1,541 to €2,501
- Tax, wage and social debts +€905
up €905 (+34943.6%), from €3 to €908
- Other debts -€310
down €310 (-27.8%), from €1,114 to €805
- Gross operating margin +€6,536
up €6,536 (+93.2%), from €7,011 to €13,547
- Other operating charges -€536
down €536 (-23.6%), from €2,268 to €1,732
- Financial charges -€497
no longer reported in 2023 (was €497)
of which Financial charges: -€464
- Depreciation -€286
down €286 (-5.1%), from €5,615 to €5,329
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,141 | €21,753 | +€2,612 | +13.6% |
| Fixed assets | 21/28 | €16,707 | €11,378 | -€5,329 | -31.9% |
| Tangible fixed assets | 22/27 | €16,707 | €11,378 | -€5,329 | -31.9% |
| Furniture and vehicles | 24 | €275 | - | -€275 | |
| Leasing and similar rights | 25 | €16,431 | €11,378 | -€5,053 | -30.8% |
| Current assets | 29/58 | €2,434 | €10,375 | +€7,940 | +326.2% |
| Amounts receivable within one year | 40/41 | €2,116 | €2,370 | +€254 | +12.0% |
| Trade receivables | 40 | €949 | €1,566 | +€617 | +65.0% |
| Other amounts receivable | 41 | €1,167 | €804 | -€363 | -31.1% |
| Cash at bank and in hand | 54/58 | €318 | €7,683 | +€7,365 | +2314.7% |
| Deferred charges and accrued income | 490/1 | - | €322 | +€322 | |
| Total equity and liabilities | 10/49 | €19,141 | €21,753 | +€2,612 | +13.6% |
| Equity | 10/15 | -€2,914 | €3,572 | +€6,487 | |
| Contributions | 10/11 | €2,001 | €2,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,915 | €1,571 | +€6,487 | |
| Amounts payable | 17/49 | €22,055 | €18,181 | -€3,875 | -17.6% |
| Amounts payable after more than one year | 17 | €16,581 | €11,255 | -€5,326 | -32.1% |
| Financial debts | 170/4 | €16,581 | €11,255 | -€5,326 | -32.1% |
| Amounts payable within one year | 42/48 | €5,474 | €6,926 | +€1,451 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €2,816 | €2,712 | -€104 | -3.7% |
| Trade debts | 44 | €1,541 | €2,501 | +€960 | +62.3% |
| Suppliers | 440/4 | €1,541 | €2,501 | +€960 | +62.3% |
| Taxes, remuneration and social security | 45 | €3 | €908 | +€905 | +34943.6% |
| Taxes | 450/3 | €3 | €908 | +€905 | +34943.6% |
| Other amounts payable | 47/48 | €1,114 | €805 | -€310 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,615 | €5,329 | -€286 | -5.1% |
| Other operating charges | 640/8 | €2,268 | €1,732 | -€536 | -23.6% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €7,011 | €13,547 | +€6,536 | +93.2% |
| Operating profit (loss) | 9901 | -€872 | €6,487 | +€7,358 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Non-recurring financial income | 76B | €8 | - | -€8 | |
| Financial charges | 65/66B | €497 | - | -€497 | |
| Recurring financial charges | 65 | €464 | - | -€464 | |
| Non-recurring financial charges | 66B | €32 | - | -€32 | |
| Profit (loss) for the period before taxes | 9903 | -€1,360 | €6,487 | +€7,847 | |
| Profit (loss) for the period | 9904 | -€1,360 | €6,487 | +€7,847 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,360 | €6,487 | +€7,847 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.