L&E 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&E SERVICES
Largest movements
- Tangible fixed assets +€2,425
up €2,425 (+16.7%), from €14,511 to €16,936
of which Furniture and vehicles: +€2,637
- Receivables within one year +€1,782
up €1,782 (+20.2%), from €8,811 to €10,593
of which Other amounts receivable: +€988
- Profit (loss) carried forward +€2,349
up €2,349 (+16.7%), from €14,052 to €16,401
- Tax, wage and social debts +€1,265
up €1,265 (+449.8%), from €281 to €1,546
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €45,655 | €49,439 | +€3,784 | +8.3% |
| Fixed assets | 21/28 | €14,511 | €16,936 | +€2,425 | +16.7% |
| Tangible fixed assets | 22/27 | €14,511 | €16,936 | +€2,425 | +16.7% |
| Plant, machinery and equipment | 23 | €1,488 | €1,275 | -€213 | -14.3% |
| Furniture and vehicles | 24 | €13,024 | €15,661 | +€2,637 | +20.2% |
| Current assets | 29/58 | €31,144 | €32,503 | +€1,359 | +4.4% |
| Amounts receivable within one year | 40/41 | €8,811 | €10,593 | +€1,782 | +20.2% |
| Trade receivables | 40 | €2,167 | €2,961 | +€794 | +36.6% |
| Other amounts receivable | 41 | €6,644 | €7,632 | +€988 | +14.9% |
| Cash at bank and in hand | 54/58 | €21,305 | €20,882 | -€423 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,028 | €1,028 | = | 0.0% |
| Total equity and liabilities | 10/49 | €45,655 | €49,439 | +€3,784 | +8.3% |
| Equity | 10/15 | €45,182 | €47,531 | +€2,349 | +5.2% |
| Contributions | 10/11 | €28,300 | €28,300 | = | 0.0% |
| Reserves | 13 | €2,830 | €2,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,830 | €2,830 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,830 | €2,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,052 | €16,401 | +€2,349 | +16.7% |
| Amounts payable | 17/49 | €473 | €1,908 | +€1,435 | +303.4% |
| Amounts payable within one year | 42/48 | €473 | €1,908 | +€1,435 | +303.4% |
| Trade debts | 44 | €192 | €363 | +€171 | +88.9% |
| Suppliers | 440/4 | €192 | €363 | +€171 | +88.9% |
| Taxes, remuneration and social security | 45 | €281 | €1,546 | +€1,265 | +449.8% |
| Taxes | 450/3 | €281 | €1,546 | +€1,265 | +449.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,925 | €5,925 | = | 0.0% |
| Other operating charges | 640/8 | €823 | €923 | +€100 | +12.1% |
| Gross operating margin | 9900 | €10,515 | €10,546 | +€31 | +0.3% |
| Operating profit (loss) | 9901 | €3,767 | €3,698 | -€69 | -1.8% |
| Financial charges | 65/66B | €17 | €84 | +€67 | +387.6% |
| Recurring financial charges | 65 | €17 | €84 | +€67 | +387.6% |
| Profit (loss) for the period before taxes | 9903 | €3,749 | €3,613 | -€136 | -3.6% |
| Income taxes | 67/77 | €1,252 | €1,265 | +€12 | +1.0% |
| Profit (loss) for the period | 9904 | €2,497 | €2,349 | -€148 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,497 | €2,349 | -€148 | -5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.