L&L SOINS: 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&L SOINS
Largest movements
- Receivables within one year +€30,840
up €30,840 (+691%), from €4,460 to €35,300
of which Trade receivables: +€22,840
- Deferred charges and accrued income -€23,528
no longer reported in 2025 (was €23,528)
- Tangible fixed assets -€12,364
down €12,364 (-46.9%), from €26,353 to €13,990
- Intangible fixed assets -€7,000
down €7,000 (-34.7%), from €20,195 to €13,195
- Debts after one year -€12,477
down €12,477 (-85.6%), from €14,573 to €2,096
- Current portion of long-term debt -€4,228
down €4,228 (-25.3%), from €16,706 to €12,477
- Trade debts +€2,694
up €2,694 (+157%), from €1,716 to €4,410
- Tax, wage and social debts +€1,946
up €1,946 (+43.3%), from €4,492 to €6,438
of which Taxes: +€1,946
- Short-term financial debts -€1,239
no longer reported in 2025 (was €1,239)
- Gross operating margin +€3,257
up €3,257 (+16.5%), from €19,785 to €23,042
- Taxes +€1,946
up €1,946 (+858%), from €227 to €2,173
- Financial charges -€459
down €459 (-31.3%), from €1,464 to €1,005
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 | €74,633 | €63,104 | -€11,529 | -15.4% |
| Fixed assets | 21/28 | €46,548 | €27,184 | -€19,364 | -41.6% |
| Intangible fixed assets | 21 | €20,195 | €13,195 | -€7,000 | -34.7% |
| Tangible fixed assets | 22/27 | €26,353 | €13,990 | -€12,364 | -46.9% |
| Furniture and vehicles | 24 | €26,353 | €13,990 | -€12,364 | -46.9% |
| Current assets | 29/58 | €28,085 | €35,920 | +€7,835 | +27.9% |
| Amounts receivable within one year | 40/41 | €4,460 | €35,300 | +€30,840 | +691% |
| Trade receivables | 40 | €1,460 | €24,300 | +€22,840 | +1,564% |
| Other amounts receivable | 41 | €3,000 | €11,000 | +€8,000 | +267% |
| Cash at bank and in hand | 54/58 | €97 | €620 | +€523 | +538% |
| Deferred charges and accrued income | 490/1 | €23,528 | - | -€23,528 | |
| Total equity and liabilities | 10/49 | €74,633 | €63,104 | -€11,529 | -15.4% |
| Equity | 10/15 | €5,862 | €5,683 | -€180 | -3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,537 | €6,537 | = | 0.0% |
| Distributable reserves | 133 | €6,537 | €6,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,875 | -€7,055 | -€180 | -2.6% |
| Amounts payable | 17/49 | €68,771 | €57,422 | -€11,349 | -16.5% |
| Amounts payable after more than one year | 17 | €14,573 | €2,096 | -€12,477 | -85.6% |
| Financial debts | 170/4 | €14,573 | €2,096 | -€12,477 | -85.6% |
| Amounts payable within one year | 42/48 | €44,158 | €44,210 | +€52 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €16,706 | €12,477 | -€4,228 | -25.3% |
| Financial debts | 43 | €1,239 | - | -€1,239 | |
| Credit institutions | 430/8 | €1,239 | - | -€1,239 | |
| Trade debts | 44 | €1,716 | €4,410 | +€2,694 | +157% |
| Suppliers | 440/4 | €1,716 | €4,410 | +€2,694 | +157% |
| Taxes, remuneration and social security | 45 | €4,492 | €6,438 | +€1,946 | +43.3% |
| Taxes | 450/3 | €1,192 | €3,138 | +€1,946 | +163% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €20,005 | €20,884 | +€879 | +4.4% |
| Accrued charges and deferred income | 492/3 | €10,040 | €11,116 | +€1,076 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,364 | €19,364 | = | 0.0% |
| Other operating charges | 640/8 | €614 | €685 | +€71 | +11.6% |
| Gross operating margin | 9900 | €19,785 | €23,042 | +€3,257 | +16.5% |
| Operating profit (loss) | 9901 | -€192 | €2,994 | +€3,186 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +26,900% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +26,900% |
| Financial charges | 65/66B | €1,464 | €1,005 | -€459 | -31.3% |
| Recurring financial charges | 65 | €1,464 | €1,005 | -€459 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,656 | €1,994 | +€3,650 | |
| Income taxes | 67/77 | €227 | €2,173 | +€1,946 | +858% |
| Profit (loss) for the period | 9904 | -€1,883 | -€180 | +€1,704 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,883 | -€180 | +€1,704 | +90.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.