L.E.S. SERVICES: 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.
L.E.S. SERVICES
Largest movements
- Receivables within one year +€93,953
up €93,953 (+10240.7%), from €917 to €94,871
- Stocks and contracts -€62,279
down €62,279 (-93.1%), from €66,879 to €4,600
- Cash -€2,187
down €2,187 (-97.9%), from €2,234 to €47
mainly Receivables within one year (-€93,953) and Contributions, distributions and other (-€45,000)
- Profit (loss) carried forward +€52,852
up €52,852, from -€4,693 to €48,159
- Tax, wage and social debts -€18,483
down €18,483 (-84.6%), from €21,841 to €3,359
of which Remuneration and social security: -€19,842
- Other debts -€4,268
down €4,268 (-8.7%), from €49,268 to €45,000
- Gross operating margin +€96,509
up €96,509 (+714.3%), from €13,512 to €110,021
- Staff costs -€10,082
down €10,082 (-48.7%), from €20,719 to €10,637
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 | €70,031 | €99,518 | +€29,487 | +42.1% |
| Current assets | 29/58 | €70,031 | €99,518 | +€29,487 | +42.1% |
| Stocks and contracts in progress | 3 | €66,879 | €4,600 | -€62,279 | -93.1% |
| Stocks | 30/36 | €66,879 | €4,600 | -€62,279 | -93.1% |
| Amounts receivable within one year | 40/41 | €917 | €94,871 | +€93,953 | +10240.7% |
| Other amounts receivable | 41 | €917 | €94,871 | +€93,953 | +10240.7% |
| Cash at bank and in hand | 54/58 | €2,234 | €47 | -€2,187 | -97.9% |
| Total equity and liabilities | 10/49 | €70,031 | €99,518 | +€29,487 | +42.1% |
| Equity | 10/15 | -€1,693 | €51,159 | +€52,852 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,693 | €48,159 | +€52,852 | |
| Amounts payable | 17/49 | €71,724 | €48,359 | -€23,365 | -32.6% |
| Amounts payable within one year | 42/48 | €71,724 | €48,359 | -€23,365 | -32.6% |
| Trade debts | 44 | €614 | - | -€614 | |
| Suppliers | 440/4 | €614 | - | -€614 | |
| Taxes, remuneration and social security | 45 | €21,841 | €3,359 | -€18,483 | -84.6% |
| Taxes | 450/3 | €1,999 | €3,359 | +€1,359 | +68.0% |
| Remuneration and social security | 454/9 | €19,842 | - | -€19,842 | |
| Other amounts payable | 47/48 | €49,268 | €45,000 | -€4,268 | -8.7% |
| Remuneration, social security and pensions | 62 | €20,719 | €10,637 | -€10,082 | -48.7% |
| Other operating charges | 640/8 | €83 | €564 | +€481 | +579.3% |
| Gross operating margin | 9900 | €13,512 | €110,021 | +€96,509 | +714.3% |
| Operating profit (loss) | 9901 | -€7,290 | €98,820 | +€106,110 | |
| Financial charges | 65/66B | €347 | €969 | +€622 | +179.1% |
| Recurring financial charges | 65 | €347 | €969 | +€622 | +179.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,637 | €97,852 | +€105,489 | |
| Profit (loss) for the period | 9904 | -€7,637 | €97,852 | +€105,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,637 | €97,852 | +€105,489 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.