LMC SOINS: 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 SOINS
Largest movements
- Tangible fixed assets +€27,124
new in 2025: €27,124
- Intangible fixed assets -€25,000
down €25,000 (-21.6%), from €115,743 to €90,743
- Cash +€18,245
up €18,245 (+178%), from €10,236 to €28,480
mainly Net result for the year (+€56,097) and Other debts (+€46,000)
- Receivables within one year +€8,767
up €8,767 (+11.1%), from €79,161 to €87,928
of which Trade receivables: +€5,211
- Reserves -€58,500
down €58,500 (-100%), from €58,500 to €0
- Other debts +€46,000
new in 2025: €46,000
- Tax, wage and social debts +€39,695
up €39,695 (+284%), from €13,979 to €53,674
of which Taxes: +€37,573
- Current portion of long-term debt +€7,194
up €7,194 (+27.6%), from €26,032 to €33,226
- Debts after one year -€3,462
down €3,462 (-3.4%), from €100,553 to €97,091
- Gross operating margin +€53,391
up €53,391 (+91.0%), from €58,663 to €112,054
- Taxes +€13,018
up €13,018 (+190%), from €6,842 to €19,860
- Depreciation +€4,466
up €4,466 (+17.9%), from €25,000 to €29,466
- Other operating charges +€1,507
up €1,507 (+132%), from €1,143 to €2,650
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 | €205,139 | €234,633 | +€29,493 | +14.4% |
| Fixed assets | 21/28 | €115,743 | €117,867 | +€2,124 | +1.8% |
| Intangible fixed assets | 21 | €115,743 | €90,743 | -€25,000 | -21.6% |
| Tangible fixed assets | 22/27 | - | €27,124 | +€27,124 | |
| Furniture and vehicles | 24 | - | €27,124 | +€27,124 | |
| Current assets | 29/58 | €89,396 | €116,765 | +€27,369 | +30.6% |
| Amounts receivable within one year | 40/41 | €79,161 | €87,928 | +€8,767 | +11.1% |
| Trade receivables | 40 | €17,658 | €22,868 | +€5,211 | +29.5% |
| Other amounts receivable | 41 | €61,503 | €65,060 | +€3,556 | +5.8% |
| Cash at bank and in hand | 54/58 | €10,236 | €28,480 | +€18,245 | +178% |
| Deferred charges and accrued income | 490/1 | €0 | €357 | +€357 | |
| Total equity and liabilities | 10/49 | €205,139 | €234,633 | +€29,493 | +14.4% |
| Equity | 10/15 | €62,593 | €4,093 | -€58,500 | -93.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €58,500 | €0 | -€58,500 | -100% |
| Distributable reserves | 133 | €58,500 | €0 | -€58,500 | -100% |
| Profit (loss) carried forward | 14 | €593 | €593 | = | 0.0% |
| Amounts payable | 17/49 | €142,546 | €230,539 | +€87,993 | +61.7% |
| Amounts payable after more than one year | 17 | €100,553 | €97,091 | -€3,462 | -3.4% |
| Financial debts | 170/4 | €100,553 | €97,091 | -€3,462 | -3.4% |
| Amounts payable within one year | 42/48 | €41,518 | €133,064 | +€91,545 | +220% |
| Current portion of amounts payable after more than one year | 42 | €26,032 | €33,226 | +€7,194 | +27.6% |
| Trade debts | 44 | €1,507 | €164 | -€1,343 | -89.1% |
| Suppliers | 440/4 | €1,507 | €164 | -€1,343 | -89.1% |
| Taxes, remuneration and social security | 45 | €13,979 | €53,674 | +€39,695 | +284% |
| Taxes | 450/3 | €13,979 | €51,551 | +€37,573 | +269% |
| Remuneration and social security | 454/9 | €0 | €2,123 | +€2,123 | |
| Other amounts payable | 47/48 | - | €46,000 | +€46,000 | |
| Accrued charges and deferred income | 492/3 | €475 | €385 | -€90 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,000 | €29,466 | +€4,466 | +17.9% |
| Other operating charges | 640/8 | €1,143 | €2,650 | +€1,507 | +132% |
| Gross operating margin | 9900 | €58,663 | €112,054 | +€53,391 | +91.0% |
| Operating profit (loss) | 9901 | €32,520 | €79,939 | +€47,419 | +146% |
| Financial income | 75/76B | €2,064 | €2,635 | +€570 | +27.6% |
| Recurring financial income | 75 | €2,064 | €2,635 | +€570 | +27.6% |
| Financial charges | 65/66B | €7,030 | €6,616 | -€414 | -5.9% |
| Recurring financial charges | 65 | €7,030 | €6,616 | -€414 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €27,554 | €75,957 | +€48,403 | +176% |
| Income taxes | 67/77 | €6,842 | €19,860 | +€13,018 | +190% |
| Profit (loss) for the period | 9904 | €20,712 | €56,097 | +€35,385 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €20,712 | €56,097 | +€35,385 | +171% |
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.