LCB8: what changed
LCB8
Largest movements
- Current investments +€120,566
up €120,566 (+148%), from €81,402 to €201,968
- Cash -€40,349
down €40,349 (-20.5%), from €197,041 to €156,692
mainly Current investments (-€120,566) and Tax, wage and social debts (-€7,182)
- Reserves +€83,255
up €83,255 (+41.9%), from €198,741 to €281,996
of which Distributable reserves: +€83,255
- Tax, wage and social debts -€7,182
down €7,182 (-54.9%), from €13,073 to €5,891
- Gross operating margin +€30,269
up €30,269 (+43.0%), from €70,400 to €100,669
- Taxes +€13,560
up €13,560 (+207%), from €6,546 to €20,105
- Financial income +€1,095
up €1,095 (+50.2%), from €2,181 to €3,277
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 | €282,183 | €360,787 | +€78,605 | +27.9% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €282,183 | €360,787 | +€78,605 | +27.9% |
| Amounts receivable within one year | 40/41 | €3,740 | €2,128 | -€1,612 | -43.1% |
| Other amounts receivable | 41 | €3,740 | €2,128 | -€1,612 | -43.1% |
| Current investments | 50/53 | €81,402 | €201,968 | +€120,566 | +148% |
| Cash at bank and in hand | 54/58 | €197,041 | €156,692 | -€40,349 | -20.5% |
| Total equity and liabilities | 10/49 | €282,183 | €360,787 | +€78,605 | +27.9% |
| Equity | 10/15 | €268,741 | €351,996 | +€83,255 | +31.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €198,741 | €281,996 | +€83,255 | +41.9% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,039 | €2,039 | = | 0.0% |
| Distributable reserves | 133 | €189,702 | €272,958 | +€83,255 | +43.9% |
| Amounts payable | 17/49 | €13,442 | €8,791 | -€4,651 | -34.6% |
| Amounts payable within one year | 42/48 | €13,442 | €5,891 | -€7,551 | -56.2% |
| Trade debts | 44 | €369 | - | -€369 | |
| Suppliers | 440/4 | €369 | - | -€369 | |
| Taxes, remuneration and social security | 45 | €13,073 | €5,891 | -€7,182 | -54.9% |
| Taxes | 450/3 | €13,073 | €5,891 | -€7,182 | -54.9% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Non-recurring operating income | 76A | €73,350 | €103,800 | +€30,450 | +41.5% |
| Other operating charges | 640/8 | €579 | €585 | +€6 | +0.9% |
| Gross operating margin | 9900 | €70,400 | €100,669 | +€30,269 | +43.0% |
| Operating profit (loss) | 9901 | €69,821 | €100,085 | +€30,264 | +43.3% |
| Financial income | 75/76B | €2,181 | €3,277 | +€1,095 | +50.2% |
| Recurring financial income | 75 | €2,181 | €3,277 | +€1,095 | +50.2% |
| Financial charges | 65/66B | €0 | €0 | = | 0.0% |
| Recurring financial charges | 65 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €72,002 | €103,361 | +€31,359 | +43.6% |
| Income taxes | 67/77 | €6,546 | €20,105 | +€13,560 | +207% |
| Profit (loss) for the period | 9904 | €65,456 | €83,255 | +€17,799 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,456 | €83,255 | +€17,799 | +27.2% |
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 4 November 2026 via checked.be.