L.M.A. 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.M.A. SERVICES
Largest movements
- Receivables within one year +€3,507
up €3,507 (+33.0%), from €10,631 to €14,138
- Tangible fixed assets -€3,014
down €3,014 (-74.6%), from €4,040 to €1,025
- Tax, wage and social debts +€1,239
up €1,239 (+24.1%), from €5,138 to €6,376
- Profit (loss) carried forward -€1,091
down €1,091 (-16.3%), from €6,693 to €5,603
- Trade debts +€464
up €464 (+119.4%), from €389 to €853
- Gross operating margin -€2,723
down €2,723 (-66.6%), from €4,088 to €1,365
- Financial income +€558
new in 2023: €558
- Taxes -€215
no longer reported in 2023 (was €215)
- Other operating charges -€200
no longer reported in 2023 (was €200)
- Depreciation -€182
down €182 (-5.7%), from €3,196 to €3,014
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,670 | €15,283 | +€613 | +4.2% |
| Fixed assets | 21/28 | €4,040 | €1,025 | -€3,014 | -74.6% |
| Tangible fixed assets | 22/27 | €4,040 | €1,025 | -€3,014 | -74.6% |
| Furniture and vehicles | 24 | €4,040 | €1,025 | -€3,014 | -74.6% |
| Current assets | 29/58 | €10,631 | €14,258 | +€3,627 | +34.1% |
| Amounts receivable within one year | 40/41 | €10,631 | €14,138 | +€3,507 | +33.0% |
| Other amounts receivable | 41 | €10,631 | €14,138 | +€3,507 | +33.0% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €14,670 | €15,283 | +€613 | +4.2% |
| Equity | 10/15 | €8,693 | €7,603 | -€1,091 | -12.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,693 | €5,603 | -€1,091 | -16.3% |
| Amounts payable | 17/49 | €5,977 | €7,680 | +€1,703 | +28.5% |
| Amounts payable within one year | 42/48 | €5,977 | €7,680 | +€1,703 | +28.5% |
| Financial debts | 43 | €450 | €450 | = | 0.0% |
| Credit institutions | 430/8 | €450 | €450 | = | 0.0% |
| Trade debts | 44 | €389 | €853 | +€464 | +119.4% |
| Suppliers | 440/4 | €389 | €853 | +€464 | +119.4% |
| Taxes, remuneration and social security | 45 | €5,138 | €6,376 | +€1,239 | +24.1% |
| Taxes | 450/3 | €5,138 | €6,376 | +€1,239 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,196 | €3,014 | -€182 | -5.7% |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €4,088 | €1,365 | -€2,723 | -66.6% |
| Operating profit (loss) | 9901 | €692 | -€1,649 | -€2,341 | |
| Financial income | 75/76B | - | €558 | +€558 | |
| Recurring financial income | 75 | - | €558 | +€558 | |
| Profit (loss) for the period before taxes | 9903 | €692 | -€1,091 | -€1,783 | |
| Income taxes | 67/77 | €215 | - | -€215 | |
| Profit (loss) for the period | 9904 | €477 | -€1,091 | -€1,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €477 | -€1,091 | -€1,568 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.