L.N.D. 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.N.D. SERVICES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€2,446
down €2,446 (-4.1%), from €60,107 to €57,661
- Short-term financial debts +€1,421
new in 2025: €1,421
- Profit (loss) carried forward +€1,411
up €1,411 (+1.4%), from -€100,345 to -€98,934
- Gross operating margin +€1,037
up €1,037 (+93.1%), from €1,114 to €2,152
- Other operating charges -€774
down €774 (-58.8%), from €1,318 to €543
- Financial charges +€75
new in 2025: €75
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 | €128,491 | €127,708 | -€783 | -0.6% |
| Fixed assets | 21/28 | €127,830 | €127,708 | -€121 | -0.1% |
| Tangible fixed assets | 22/27 | €127,830 | €127,708 | -€121 | -0.1% |
| Land and buildings | 22 | €127,830 | €127,708 | -€121 | -0.1% |
| Current assets | 29/58 | €661 | - | -€661 | |
| Cash at bank and in hand | 54/58 | €661 | - | -€661 | |
| Total equity and liabilities | 10/49 | €128,491 | €127,708 | -€783 | -0.6% |
| Equity | 10/15 | €66,855 | €68,266 | +€1,411 | +2.1% |
| Contributions | 10/11 | €161,000 | €161,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,345 | -€98,934 | +€1,411 | +1.4% |
| Amounts payable | 17/49 | €61,636 | €59,442 | -€2,194 | -3.6% |
| Amounts payable within one year | 42/48 | €61,636 | €59,442 | -€2,194 | -3.6% |
| Financial debts | 43 | - | €1,421 | +€1,421 | |
| Credit institutions | 430/8 | - | €1,421 | +€1,421 | |
| Trade debts | 44 | €605 | - | -€605 | |
| Suppliers | 440/4 | €605 | - | -€605 | |
| Taxes, remuneration and social security | 45 | €924 | €360 | -€564 | -61.0% |
| Taxes | 450/3 | €924 | €360 | -€564 | -61.0% |
| Other amounts payable | 47/48 | €60,107 | €57,661 | -€2,446 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €121 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,318 | €543 | -€774 | -58.8% |
| Gross operating margin | 9900 | €1,114 | €2,152 | +€1,037 | +93.1% |
| Operating profit (loss) | 9901 | -€325 | €1,487 | +€1,812 | |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | -€325 | €1,411 | +€1,737 | |
| Profit (loss) for the period | 9904 | -€325 | €1,411 | +€1,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€325 | €1,411 | +€1,737 |
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 26 October 2026 via checked.be.