L.M. 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. SERVICES
Largest movements
- Receivables within one year +€12,135
up €12,135 (+55.6%), from €21,808 to €33,943
of which Other amounts receivable: +€15,399
- Cash +€4,503
up €4,503 (+50478.0%), from €9 to €4,512
mainly Advances received (+€11,430) and Net result for the year (+€6,285)
- Advances received +€11,430
new in 2025: €11,430
- Profit (loss) carried forward +€6,285
up €6,285 (+10.6%), from €59,498 to €65,783
- Taxes -€3,958
down €3,958 (-54.3%), from €7,291 to €3,334
- Gross operating margin +€2,544
up €2,544 (+35.4%), from €7,194 to €9,738
- Other operating charges -€701
down €701 (-56.8%), from €1,234 to €534
- Financial income +€696
up €696 (+95.3%), from €730 to €1,426
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 | €87,492 | €104,195 | +€16,702 | +19.1% |
| Fixed assets | 21/28 | €1,350 | €1,148 | -€202 | -15.0% |
| Tangible fixed assets | 22/27 | €1,350 | €1,148 | -€202 | -15.0% |
| Furniture and vehicles | 24 | €1,350 | €1,148 | -€202 | -15.0% |
| Current assets | 29/58 | €86,142 | €103,047 | +€16,905 | +19.6% |
| Amounts receivable after more than one year | 29 | €63,000 | €63,000 | = | 0.0% |
| Other amounts receivable | 291 | €63,000 | €63,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,808 | €33,943 | +€12,135 | +55.6% |
| Trade receivables | 40 | €9,850 | €6,585 | -€3,264 | -33.1% |
| Other amounts receivable | 41 | €11,959 | €27,358 | +€15,399 | +128.8% |
| Cash at bank and in hand | 54/58 | €9 | €4,512 | +€4,503 | +50478.0% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,592 | +€267 | +20.2% |
| Total equity and liabilities | 10/49 | €87,492 | €104,195 | +€16,702 | +19.1% |
| Equity | 10/15 | €81,718 | €88,003 | +€6,285 | +7.7% |
| Contributions | 10/11 | €20,200 | €20,200 | = | 0.0% |
| Reserves | 13 | €2,020 | €2,020 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,020 | €2,020 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,020 | €2,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,498 | €65,783 | +€6,285 | +10.6% |
| Amounts payable | 17/49 | €5,774 | €16,192 | +€10,417 | +180.4% |
| Amounts payable within one year | 42/48 | €5,774 | €16,192 | +€10,417 | +180.4% |
| Trade debts | 44 | €531 | €503 | -€28 | -5.3% |
| Suppliers | 440/4 | €531 | €503 | -€28 | -5.3% |
| Advances received on contracts in progress | 46 | - | €11,430 | +€11,430 | |
| Taxes, remuneration and social security | 45 | €5,243 | €4,259 | -€984 | -18.8% |
| Taxes | 450/3 | €4,773 | €4,259 | -€514 | -10.8% |
| Remuneration and social security | 454/9 | €470 | - | -€470 | |
| Remuneration, social security and pensions | 62 | €25 | €45 | +€21 | +85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €831 | -€97 | -10.5% |
| Other operating charges | 640/8 | €1,234 | €534 | -€701 | -56.8% |
| Gross operating margin | 9900 | €7,194 | €9,738 | +€2,544 | +35.4% |
| Operating profit (loss) | 9901 | €5,007 | €8,327 | +€3,321 | +66.3% |
| Financial income | 75/76B | €730 | €1,426 | +€696 | +95.3% |
| Recurring financial income | 75 | €730 | €1,426 | +€696 | +95.3% |
| Financial charges | 65/66B | €209 | €135 | -€74 | -35.5% |
| Recurring financial charges | 65 | €209 | €135 | -€74 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €5,528 | €9,619 | +€4,091 | +74.0% |
| Income taxes | 67/77 | €7,291 | €3,334 | -€3,958 | -54.3% |
| Profit (loss) for the period | 9904 | -€1,764 | €6,285 | +€8,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,764 | €6,285 | +€8,049 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.