LMC Total Project: 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 Total Project
Largest movements
- Deferred charges and accrued income +€19,039
up €19,039 (+5,084%), from €374 to €19,414
- Receivables within one year +€16,452
up €16,452 (+22.3%), from €73,853 to €90,305
of which Trade receivables: +€14,430
- Cash +€6,423
up €6,423 (+81.7%), from €7,858 to €14,281
mainly Trade debts (+€35,911) and Net result for the year (+€11,756)
- Tangible fixed assets -€2,754
down €2,754 (-33.8%), from €8,148 to €5,394
of which Furniture and vehicles: -€3,750
- Trade debts +€35,911
up €35,911 (+1,027%), from €3,497 to €39,408
- Profit (loss) carried forward +€11,756
up €11,756 (+18.3%), from €64,132 to €75,888
- Tax, wage and social debts -€7,937
down €7,937 (-46.5%), from €17,052 to €9,115
- Turnover +€1.0m
new in 2026: €1.0m
- Purchases and services +€975,993
new in 2026: €975,993
- Gross operating margin -€24,754
down €24,754 (-46.4%), from €53,362 to €28,608
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,234 | €129,394 | +€39,160 | +43.4% |
| Fixed assets | 21/28 | €8,148 | €5,394 | -€2,754 | -33.8% |
| Tangible fixed assets | 22/27 | €8,148 | €5,394 | -€2,754 | -33.8% |
| Plant, machinery and equipment | 23 | - | €996 | +€996 | |
| Furniture and vehicles | 24 | €8,148 | €4,398 | -€3,750 | -46.0% |
| Current assets | 29/58 | €82,086 | €124,000 | +€41,914 | +51.1% |
| Amounts receivable within one year | 40/41 | €73,853 | €90,305 | +€16,452 | +22.3% |
| Trade receivables | 40 | €71,850 | €86,280 | +€14,430 | +20.1% |
| Other amounts receivable | 41 | €2,003 | €4,025 | +€2,022 | +101% |
| Cash at bank and in hand | 54/58 | €7,858 | €14,281 | +€6,423 | +81.7% |
| Deferred charges and accrued income | 490/1 | €374 | €19,414 | +€19,039 | +5,084% |
| Total equity and liabilities | 10/49 | €90,234 | €129,394 | +€39,160 | +43.4% |
| Equity | 10/15 | €65,632 | €77,388 | +€11,756 | +17.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,132 | €75,888 | +€11,756 | +18.3% |
| Amounts payable | 17/49 | €24,602 | €52,006 | +€27,404 | +111% |
| Amounts payable within one year | 42/48 | €24,602 | €52,006 | +€27,404 | +111% |
| Trade debts | 44 | €3,497 | €39,408 | +€35,911 | +1,027% |
| Suppliers | 440/4 | €3,497 | €39,408 | +€35,911 | +1,027% |
| Taxes, remuneration and social security | 45 | €17,052 | €9,115 | -€7,937 | -46.5% |
| Taxes | 450/3 | €17,052 | €9,115 | -€7,937 | -46.5% |
| Other amounts payable | 47/48 | €4,053 | €3,483 | -€570 | -14.1% |
| Turnover | 70 | - | €1,000,617 | +€1.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €975,993 | +€975,993 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,601 | €4,154 | +€1,553 | +59.7% |
| Other operating charges | 640/8 | €4,092 | €1,429 | -€2,663 | -65.1% |
| Non-recurring operating charges | 66A | - | €1,447 | +€1,447 | |
| Gross operating margin | 9900 | €53,362 | €28,608 | -€24,754 | -46.4% |
| Operating profit (loss) | 9901 | €46,669 | €21,578 | -€25,091 | -53.8% |
| Financial income | 75/76B | €5 | €1 | -€4 | -85.8% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -85.8% |
| Financial charges | 65/66B | €1,085 | €707 | -€378 | -34.8% |
| Recurring financial charges | 65 | €1,085 | €707 | -€378 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €45,588 | €20,871 | -€24,717 | -54.2% |
| Income taxes | 67/77 | €10,534 | €9,115 | -€1,420 | -13.5% |
| Profit (loss) for the period | 9904 | €35,054 | €11,756 | -€23,297 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,054 | €11,756 | -€23,297 | -66.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.