LFSCNC: 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.
LFSCNC
Largest movements
- Receivables within one year -€5,659
down €5,659 (-48.2%), from €11,737 to €6,078
of which Trade receivables: -€6,318
- Cash -€1,833
down €1,833 (-22.0%), from €8,344 to €6,511
mainly Net result for the year (-€5,454) and Tax, wage and social debts (-€1,787)
- Deferred charges and accrued income -€376
down €376 (-54.8%), from €686 to €310
- Profit (loss) carried forward -€5,454
down €5,454 (-33.5%), from -€16,260 to -€21,714
- Tax, wage and social debts -€1,787
down €1,787 (-100%), from €1,787 to €0
- Trade debts -€705
down €705 (-4.2%), from €16,599 to €15,894
- Gross operating margin -€4,979
down €4,979 (-2,235%), from -€223 to -€5,202
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 | €20,767 | €12,899 | -€7,868 | -37.9% |
| Current assets | 29/58 | €20,767 | €12,899 | -€7,868 | -37.9% |
| Amounts receivable within one year | 40/41 | €11,737 | €6,078 | -€5,659 | -48.2% |
| Trade receivables | 40 | €11,727 | €5,409 | -€6,318 | -53.9% |
| Other amounts receivable | 41 | €10 | €668 | +€659 | +6,734% |
| Cash at bank and in hand | 54/58 | €8,344 | €6,511 | -€1,833 | -22.0% |
| Deferred charges and accrued income | 490/1 | €686 | €310 | -€376 | -54.8% |
| Total equity and liabilities | 10/49 | €20,767 | €12,899 | -€7,868 | -37.9% |
| Equity | 10/15 | €2,381 | -€3,073 | -€5,454 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41 | €41 | = | 0.0% |
| Distributable reserves | 133 | €41 | €41 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,260 | -€21,714 | -€5,454 | -33.5% |
| Amounts payable | 17/49 | €18,386 | €15,972 | -€2,414 | -13.1% |
| Amounts payable within one year | 42/48 | €18,386 | €15,972 | -€2,414 | -13.1% |
| Trade debts | 44 | €16,599 | €15,894 | -€705 | -4.2% |
| Suppliers | 440/4 | €16,599 | €15,894 | -€705 | -4.2% |
| Taxes, remuneration and social security | 45 | €1,787 | €0 | -€1,787 | -100% |
| Taxes | 450/3 | €1,787 | €0 | -€1,787 | -100% |
| Other amounts payable | 47/48 | €0 | €78 | +€78 | |
| Other operating charges | 640/8 | €118 | €126 | +€8 | +6.4% |
| Gross operating margin | 9900 | -€223 | -€5,202 | -€4,979 | -2,235% |
| Operating profit (loss) | 9901 | -€341 | -€5,327 | -€4,987 | -1,463% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €177 | €127 | -€51 | -28.5% |
| Recurring financial charges | 65 | €177 | €127 | -€51 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€518 | -€5,454 | -€4,936 | -953% |
| Profit (loss) for the period | 9904 | -€518 | -€5,454 | -€4,936 | -953% |
| Profit (loss) for the period to be appropriated | 9905 | -€518 | -€5,454 | -€4,936 | -953% |
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 28 October 2026 via checked.be.