L & A Services: what changed
Two fiscal 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.
L & A Services
Largest movements
- Receivables within one year +€23,493
up €23,493 (+15.6%), from €150,173 to €173,666
of which Other amounts receivable: +€29,519
- Cash +€1,987
up €1,987 (+7434.2%), from €27 to €2,014
mainly Tax, wage and social debts (+€17,615) and Trade debts (+€7,419)
- Tax, wage and social debts +€17,615
up €17,615 (+5349.9%), from €329 to €17,944
of which Remuneration and social security: +€16,870
- Trade debts +€7,419
up €7,419 (+36.6%), from €20,286 to €27,705
- Gross operating margin -€120,306
down €120,306 (-59.8%), from €201,282 to €80,975
- Purchases and services +€96,982
up €96,982 (+33.4%), from €289,941 to €386,923
- Turnover -€23,324
down €23,324 (-4.7%), from €491,223 to €467,899
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,650 | €183,147 | +€26,498 | +16.9% |
| Fixed assets | 21/28 | €6,450 | €7,468 | +€1,018 | +15.8% |
| Tangible fixed assets | 22/27 | - | €1,018 | +€1,018 | |
| Furniture and vehicles | 24 | - | €1,018 | +€1,018 | |
| Financial fixed assets | 28 | €6,450 | €6,450 | = | 0.0% |
| Current assets | 29/58 | €150,200 | €175,680 | +€25,480 | +17.0% |
| Amounts receivable within one year | 40/41 | €150,173 | €173,666 | +€23,493 | +15.6% |
| Trade receivables | 40 | €41,028 | €35,002 | -€6,027 | -14.7% |
| Other amounts receivable | 41 | €109,145 | €138,664 | +€29,519 | +27.0% |
| Cash at bank and in hand | 54/58 | €27 | €2,014 | +€1,987 | +7434.2% |
| Total equity and liabilities | 10/49 | €156,650 | €183,147 | +€26,498 | +16.9% |
| Equity | 10/15 | €136,035 | €137,498 | +€1,463 | +1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €131,035 | €132,498 | +€1,463 | +1.1% |
| Amounts payable | 17/49 | €20,615 | €45,649 | +€25,034 | +121.4% |
| Amounts payable within one year | 42/48 | €20,615 | €45,649 | +€25,034 | +121.4% |
| Trade debts | 44 | €20,286 | €27,705 | +€7,419 | +36.6% |
| Suppliers | 440/4 | €20,286 | €27,705 | +€7,419 | +36.6% |
| Taxes, remuneration and social security | 45 | €329 | €17,944 | +€17,615 | +5349.9% |
| Taxes | 450/3 | €329 | €1,074 | +€745 | +226.3% |
| Remuneration and social security | 454/9 | - | €16,870 | +€16,870 | |
| Turnover | 70 | €491,223 | €467,899 | -€23,324 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €289,941 | €386,923 | +€96,982 | +33.4% |
| Remuneration, social security and pensions | 62 | €77,097 | €78,353 | +€1,256 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €509 | +€509 | |
| Other operating charges | 640/8 | €365 | €2,870 | +€2,505 | +686.2% |
| Non-recurring operating charges | 66A | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | €201,282 | €80,975 | -€120,306 | -59.8% |
| Operating profit (loss) | 9901 | €123,820 | -€1,861 | -€125,680 | |
| Financial income | 75/76B | €2,783 | €3,967 | +€1,184 | +42.5% |
| Recurring financial income | 75 | €2,783 | €3,967 | +€1,184 | +42.5% |
| Financial charges | 65/66B | €208 | €249 | +€41 | +19.5% |
| Recurring financial charges | 65 | €208 | €249 | +€41 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €126,394 | €1,857 | -€124,537 | -98.5% |
| Income taxes | 67/77 | - | €394 | +€394 | |
| Profit (loss) for the period | 9904 | €126,394 | €1,463 | -€124,931 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,394 | €1,463 | -€124,931 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.