LN PRODUCTIONS: what changed
LN PRODUCTIONS
Largest movements
- Cash +€6,093
up €6,093 (+177%), from €3,444 to €9,537
mainly Advances received (+€6,109) and Receivables within one year (+€1,382)
- Receivables within one year -€1,382
down €1,382 (-6.8%), from €20,310 to €18,928
of which Trade receivables: -€1,192
- Advances received +€6,109
new in 2025: €6,109
- Trade debts -€1,219
down €1,219 (-10.6%), from €11,542 to €10,323
- Profit (loss) carried forward +€1,021
up €1,021 (+19.3%), from -€5,285 to -€4,264
- Tax, wage and social debts -€922
down €922 (-40.7%), from €2,264 to €1,342
- Other debts -€501
no longer reported in 2025 (was €501)
- Gross operating margin +€6,003
up €6,003 (+991%), from €606 to €6,608
- Other operating charges +€2,615
up €2,615 (+157%), from €1,666 to €4,281
- Depreciation -€611
down €611 (-76.6%), from €798 to €187
- Taxes +€198
up €198 (+64.1%), from €310 to €508
- Financial charges -€140
down €140 (-17.9%), from €785 to €645
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,082 | €28,570 | +€4,488 | +18.6% |
| Fixed assets | 21/28 | €187 | - | -€187 | |
| Tangible fixed assets | 22/27 | €187 | - | -€187 | |
| Furniture and vehicles | 24 | €124 | - | -€124 | |
| Other tangible fixed assets | 26 | €63 | - | -€63 | |
| Current assets | 29/58 | €23,895 | €28,570 | +€4,675 | +19.6% |
| Amounts receivable within one year | 40/41 | €20,310 | €18,928 | -€1,382 | -6.8% |
| Trade receivables | 40 | €18,919 | €17,727 | -€1,192 | -6.3% |
| Other amounts receivable | 41 | €1,391 | €1,201 | -€190 | -13.7% |
| Cash at bank and in hand | 54/58 | €3,444 | €9,537 | +€6,093 | +177% |
| Deferred charges and accrued income | 490/1 | €141 | €105 | -€36 | -25.5% |
| Total equity and liabilities | 10/49 | €24,082 | €28,570 | +€4,488 | +18.6% |
| Equity | 10/15 | €9,775 | €10,796 | +€1,021 | +10.4% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,285 | -€4,264 | +€1,021 | +19.3% |
| Amounts payable | 17/49 | €14,307 | €17,774 | +€3,468 | +24.2% |
| Amounts payable within one year | 42/48 | €14,307 | €17,774 | +€3,468 | +24.2% |
| Trade debts | 44 | €11,542 | €10,323 | -€1,219 | -10.6% |
| Suppliers | 440/4 | €11,542 | €10,323 | -€1,219 | -10.6% |
| Advances received on contracts in progress | 46 | - | €6,109 | +€6,109 | |
| Taxes, remuneration and social security | 45 | €2,264 | €1,342 | -€922 | -40.7% |
| Taxes | 450/3 | €2,264 | €1,342 | -€922 | -40.7% |
| Other amounts payable | 47/48 | €501 | - | -€501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €187 | -€611 | -76.6% |
| Other operating charges | 640/8 | €1,666 | €4,281 | +€2,615 | +157% |
| Gross operating margin | 9900 | €606 | €6,608 | +€6,003 | +991% |
| Operating profit (loss) | 9901 | -€1,858 | €2,141 | +€3,999 | |
| Financial income | 75/76B | €50 | €33 | -€17 | -34.1% |
| Recurring financial income | 75 | €50 | €33 | -€17 | -34.1% |
| Financial charges | 65/66B | €785 | €645 | -€140 | -17.9% |
| Recurring financial charges | 65 | €785 | €645 | -€140 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,594 | €1,528 | +€4,122 | |
| Income taxes | 67/77 | €310 | €508 | +€198 | +64.1% |
| Profit (loss) for the period | 9904 | -€2,903 | €1,021 | +€3,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,903 | €1,021 | +€3,924 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.