LMCCH: 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.
LMCCH
Largest movements
- Receivables within one year +€88,837
up €88,837 (+43.6%), from €203,569 to €292,405
of which Other amounts receivable: +€92,010
- Tangible fixed assets -€13,301
down €13,301 (-35.6%), from €37,313 to €24,012
of which Furniture and vehicles: -€14,268
- Cash +€11,004
up €11,004 (+486.0%), from €2,264 to €13,268
mainly Net result for the year (+€62,504) and Depreciation (+€21,100)
- Reserves +€62,504
up €62,504 (+36.2%), from €172,661 to €235,165
- Debts after one year +€20,976
new in 2025: €20,976
- Trade debts -€9,520
down €9,520 (-55.9%), from €17,044 to €7,524
- Current portion of long-term debt +€6,115
up €6,115 (+210.1%), from €2,910 to €9,024
- Tax, wage and social debts +€3,698
up €3,698 (+5.7%), from €64,812 to €68,509
- Gross operating margin -€53,002
down €53,002 (-33.7%), from €157,062 to €104,060
- Taxes -€10,279
down €10,279 (-27.9%), from €36,825 to €26,547
- Depreciation +€4,932
up €4,932 (+30.5%), from €16,168 to €21,100
- Other operating charges -€3,641
down €3,641 (-64.0%), from €5,692 to €2,051
- Financial income +€3,183
up €3,183 (+39.3%), from €8,101 to €11,284
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.
Cash bridge derived
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 | €260,427 | €344,198 | +€83,771 | +32.2% |
| Fixed assets | 21/28 | €53,435 | €36,833 | -€16,601 | -31.1% |
| Intangible fixed assets | 21 | €16,122 | €12,822 | -€3,300 | -20.5% |
| Tangible fixed assets | 22/27 | €37,313 | €24,012 | -€13,301 | -35.6% |
| Plant, machinery and equipment | 23 | - | €966 | +€966 | |
| Furniture and vehicles | 24 | €37,313 | €23,045 | -€14,268 | -38.2% |
| Current assets | 29/58 | €206,992 | €307,364 | +€100,373 | +48.5% |
| Amounts receivable within one year | 40/41 | €203,569 | €292,405 | +€88,837 | +43.6% |
| Trade receivables | 40 | €12,556 | €9,383 | -€3,173 | -25.3% |
| Other amounts receivable | 41 | €191,013 | €283,022 | +€92,010 | +48.2% |
| Cash at bank and in hand | 54/58 | €2,264 | €13,268 | +€11,004 | +486.0% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,691 | +€532 | +45.9% |
| Total equity and liabilities | 10/49 | €260,427 | €344,198 | +€83,771 | +32.2% |
| Equity | 10/15 | €175,661 | €238,165 | +€62,504 | +35.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €172,661 | €235,165 | +€62,504 | +36.2% |
| Distributable reserves | 133 | €172,661 | €235,165 | +€62,504 | +36.2% |
| Amounts payable | 17/49 | €84,765 | €106,033 | +€21,268 | +25.1% |
| Amounts payable after more than one year | 17 | - | €20,976 | +€20,976 | |
| Financial debts | 170/4 | - | €20,976 | +€20,976 | |
| Amounts payable within one year | 42/48 | €84,765 | €85,057 | +€292 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €2,910 | €9,024 | +€6,115 | +210.1% |
| Trade debts | 44 | €17,044 | €7,524 | -€9,520 | -55.9% |
| Suppliers | 440/4 | €17,044 | €7,524 | -€9,520 | -55.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €64,812 | €68,509 | +€3,698 | +5.7% |
| Taxes | 450/3 | €64,812 | €68,509 | +€3,698 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,168 | €21,100 | +€4,932 | +30.5% |
| Other operating charges | 640/8 | €5,692 | €2,051 | -€3,641 | -64.0% |
| Gross operating margin | 9900 | €157,062 | €104,060 | -€53,002 | -33.7% |
| Operating profit (loss) | 9901 | €135,203 | €80,910 | -€54,293 | -40.2% |
| Financial income | 75/76B | €8,101 | €11,284 | +€3,183 | +39.3% |
| Recurring financial income | 75 | €8,101 | €11,284 | +€3,183 | +39.3% |
| Financial charges | 65/66B | €4,898 | €3,143 | -€1,755 | -35.8% |
| Recurring financial charges | 65 | €4,898 | €3,143 | -€1,755 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €138,406 | €89,050 | -€49,355 | -35.7% |
| Income taxes | 67/77 | €36,825 | €26,547 | -€10,279 | -27.9% |
| Profit (loss) for the period | 9904 | €101,581 | €62,504 | -€39,077 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €101,581 | €62,504 | -€39,077 | -38.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.