LNRD Productions: 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.
LNRD Productions
Largest movements
- Receivables within one year -€27,297
down €27,297 (-53.8%), from €50,726 to €23,429
of which Trade receivables: -€15,020
- Tangible fixed assets -€4,232
down €4,232 (-85.1%), from €4,970 to €739
- Deferred charges and accrued income +€2,076
up €2,076 (+155%), from €1,336 to €3,412
- Profit (loss) carried forward -€14,920
down €14,920 (-39.6%), from €37,669 to €22,749
- Tax, wage and social debts -€13,043
down €13,043 (-83.6%), from €15,595 to €2,552
of which Taxes: -€12,643
- Accrued charges and deferred income -€2,910
down €2,910 (-68.4%), from €4,254 to €1,344
- Trade debts +€1,810
up €1,810 (+77.8%), from €2,327 to €4,137
- Gross operating margin -€65,294
down €65,294, from €57,060 to -€8,234
- Taxes -€11,573
down €11,573 (-98.0%), from €11,810 to €237
- Other operating charges -€923
down €923 (-52.3%), from €1,765 to €843
- Financial charges -€585
down €585 (-29.8%), from €1,964 to €1,379
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 | €62,845 | €33,782 | -€29,063 | -46.2% |
| Fixed assets | 21/28 | €4,970 | €739 | -€4,232 | -85.1% |
| Tangible fixed assets | 22/27 | €4,970 | €739 | -€4,232 | -85.1% |
| Plant, machinery and equipment | 23 | €4,970 | €739 | -€4,232 | -85.1% |
| Current assets | 29/58 | €57,875 | €33,044 | -€24,831 | -42.9% |
| Amounts receivable within one year | 40/41 | €50,726 | €23,429 | -€27,297 | -53.8% |
| Trade receivables | 40 | €23,520 | €8,500 | -€15,020 | -63.9% |
| Other amounts receivable | 41 | €27,206 | €14,929 | -€12,277 | -45.1% |
| Cash at bank and in hand | 54/58 | €5,813 | €6,203 | +€390 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,336 | €3,412 | +€2,076 | +155% |
| Total equity and liabilities | 10/49 | €62,845 | €33,782 | -€29,063 | -46.2% |
| Equity | 10/15 | €40,669 | €25,749 | -€14,920 | -36.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,669 | €22,749 | -€14,920 | -39.6% |
| Amounts payable | 17/49 | €22,176 | €8,033 | -€14,143 | -63.8% |
| Amounts payable within one year | 42/48 | €17,922 | €6,689 | -€11,233 | -62.7% |
| Trade debts | 44 | €2,327 | €4,137 | +€1,810 | +77.8% |
| Suppliers | 440/4 | €2,327 | €4,137 | +€1,810 | +77.8% |
| Taxes, remuneration and social security | 45 | €15,595 | €2,552 | -€13,043 | -83.6% |
| Taxes | 450/3 | €13,095 | €452 | -€12,643 | -96.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,100 | -€400 | -16.0% |
| Accrued charges and deferred income | 492/3 | €4,254 | €1,344 | -€2,910 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,857 | €4,232 | +€374 | +9.7% |
| Other operating charges | 640/8 | €1,765 | €843 | -€923 | -52.3% |
| Gross operating margin | 9900 | €57,060 | -€8,234 | -€65,294 | |
| Operating profit (loss) | 9901 | €51,437 | -€13,309 | -€64,746 | |
| Financial income | 75/76B | €6 | €5 | -€1 | -13.2% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -13.2% |
| Financial charges | 65/66B | €1,964 | €1,379 | -€585 | -29.8% |
| Recurring financial charges | 65 | €1,964 | €1,379 | -€585 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €49,479 | -€14,683 | -€64,162 | |
| Income taxes | 67/77 | €11,810 | €237 | -€11,573 | -98.0% |
| Profit (loss) for the period | 9904 | €37,669 | -€14,920 | -€52,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,669 | -€14,920 | -€52,589 |
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 26 October 2026 via checked.be.