LR Citerne Service: what changed
LR Citerne Service
Largest movements
- Cash +€52,061
up €52,061 (+106%), from €49,196 to €101,257
mainly Net result for the year (+€70,346) and Other debts (+€27,155)
- Deferred charges and accrued income +€4,071
up €4,071 (+333%), from €1,222 to €5,293
- Receivables within one year +€3,137
up €3,137 (+25.1%), from €12,513 to €15,651
of which Other amounts receivable: +€5,244
- Tangible fixed assets -€2,350
down €2,350 (-13.2%), from €17,803 to €15,453
of which Plant, machinery and equipment: -€3,270
- Other debts +€27,155
up €27,155 (+74.3%), from €36,549 to €63,704
- Current portion of long-term debt +€18,884
up €18,884 (+207%), from €9,124 to €28,009
- Profit (loss) carried forward +€9,730
up €9,730 (+219%), from €4,450 to €14,180
- Debts after one year -€8,009
down €8,009 (-95.2%), from €8,415 to €407
- Tax, wage and social debts +€7,562
up €7,562 (+48.4%), from €15,610 to €23,172
of which Taxes: +€6,262
- Gross operating margin +€38,164
up €38,164 (+61.7%), from €61,879 to €100,043
- Taxes +€14,329
up €14,329 (+134%), from €10,725 to €25,054
- Depreciation -€7,813
down €7,813 (-69.2%), from €11,287 to €3,474
- Financial charges -€3,340
down €3,340 (-78.4%), from €4,258 to €919
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 | €80,735 | €137,655 | +€56,920 | +70.5% |
| Fixed assets | 21/28 | €17,803 | €15,453 | -€2,350 | -13.2% |
| Tangible fixed assets | 22/27 | €17,803 | €15,453 | -€2,350 | -13.2% |
| Plant, machinery and equipment | 23 | €17,803 | €14,533 | -€3,270 | -18.4% |
| Furniture and vehicles | 24 | - | €920 | +€920 | |
| Current assets | 29/58 | €62,931 | €122,201 | +€59,270 | +94.2% |
| Amounts receivable within one year | 40/41 | €12,513 | €15,651 | +€3,137 | +25.1% |
| Trade receivables | 40 | €12,500 | €10,394 | -€2,106 | -16.9% |
| Other amounts receivable | 41 | €13 | €5,257 | +€5,244 | +39,878% |
| Cash at bank and in hand | 54/58 | €49,196 | €101,257 | +€52,061 | +106% |
| Deferred charges and accrued income | 490/1 | €1,222 | €5,293 | +€4,071 | +333% |
| Total equity and liabilities | 10/49 | €80,735 | €137,655 | +€56,920 | +70.5% |
| Equity | 10/15 | €10,450 | €20,180 | +€9,730 | +93.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,450 | €14,180 | +€9,730 | +219% |
| Amounts payable | 17/49 | €70,285 | €117,475 | +€47,190 | +67.1% |
| Amounts payable after more than one year | 17 | €8,415 | €407 | -€8,009 | -95.2% |
| Financial debts | 170/4 | €8,415 | €407 | -€8,009 | -95.2% |
| Amounts payable within one year | 42/48 | €61,709 | €116,908 | +€55,199 | +89.4% |
| Current portion of amounts payable after more than one year | 42 | €9,124 | €28,009 | +€18,884 | +207% |
| Trade debts | 44 | €427 | €2,024 | +€1,597 | +374% |
| Suppliers | 440/4 | €427 | €2,024 | +€1,597 | +374% |
| Taxes, remuneration and social security | 45 | €15,610 | €23,172 | +€7,562 | +48.4% |
| Taxes | 450/3 | €14,910 | €21,172 | +€6,262 | +42.0% |
| Remuneration and social security | 454/9 | €700 | €2,000 | +€1,300 | +186% |
| Other amounts payable | 47/48 | €36,549 | €63,704 | +€27,155 | +74.3% |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,287 | €3,474 | -€7,813 | -69.2% |
| Other operating charges | 640/8 | €222 | €355 | +€133 | +59.9% |
| Gross operating margin | 9900 | €61,879 | €100,043 | +€38,164 | +61.7% |
| Operating profit (loss) | 9901 | €50,370 | €96,215 | +€45,845 | +91.0% |
| Financial income | 75/76B | €53 | €104 | +€51 | +97.1% |
| Recurring financial income | 75 | €53 | €104 | +€51 | +97.1% |
| Financial charges | 65/66B | €4,258 | €919 | -€3,340 | -78.4% |
| Recurring financial charges | 65 | €4,258 | €919 | -€3,340 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €46,164 | €95,400 | +€49,235 | +107% |
| Income taxes | 67/77 | €10,725 | €25,054 | +€14,329 | +134% |
| Profit (loss) for the period | 9904 | €35,439 | €70,346 | +€34,907 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,439 | €70,346 | +€34,907 | +98.5% |
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.