L.S. CLEAN: 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.S. CLEAN
Largest movements
- Cash +€17,970
up €17,970 (+60.7%), from €29,601 to €47,571
mainly Net result for the year (+€13,145) and Tax, wage and social debts (+€4,573)
- Deferred charges and accrued income +€1,186
up €1,186 (+59.1%), from €2,008 to €3,194
- Reserves +€13,145
up €13,145 (+45.4%), from €28,974 to €42,119
of which Distributable reserves: +€13,145
- Tax, wage and social debts +€4,573
up €4,573 (+73.6%), from €6,212 to €10,785
of which Taxes: +€4,573
- Gross operating margin -€4,814
down €4,814 (-17.5%), from €27,478 to €22,664
- Financial charges +€2,636
up €2,636 (+587%), from €449 to €3,086
- Staff costs -€1,748
no longer reported in 2025 (was €1,748)
- Taxes -€1,694
down €1,694 (-18.5%), from €9,177 to €7,483
- Financial income +€1,449
up €1,449 (+181,184%), from €1 to €1,450
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 | €88,429 | €106,936 | +€18,507 | +20.9% |
| Fixed assets | 21/28 | €24,017 | €24,017 | = | 0.0% |
| Financial fixed assets | 28 | €24,017 | €24,017 | = | 0.0% |
| Current assets | 29/58 | €64,413 | €82,919 | +€18,507 | +28.7% |
| Amounts receivable within one year | 40/41 | €32,804 | €32,155 | -€649 | -2.0% |
| Trade receivables | 40 | €16,673 | €15,503 | -€1,170 | -7.0% |
| Other amounts receivable | 41 | €16,130 | €16,651 | +€521 | +3.2% |
| Cash at bank and in hand | 54/58 | €29,601 | €47,571 | +€17,970 | +60.7% |
| Deferred charges and accrued income | 490/1 | €2,008 | €3,194 | +€1,186 | +59.1% |
| Total equity and liabilities | 10/49 | €88,429 | €106,936 | +€18,507 | +20.9% |
| Equity | 10/15 | €74,692 | €87,837 | +€13,145 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,974 | €42,119 | +€13,145 | +45.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,114 | €40,259 | +€13,145 | +48.5% |
| Profit (loss) carried forward | 14 | €39,518 | €39,518 | = | 0.0% |
| Amounts payable | 17/49 | €13,737 | €19,099 | +€5,362 | +39.0% |
| Amounts payable within one year | 42/48 | €13,737 | €19,099 | +€5,362 | +39.0% |
| Financial debts | 43 | €1,504 | €1,521 | +€18 | +1.2% |
| Credit institutions | 430/8 | €1,504 | €1,521 | +€18 | +1.2% |
| Trade debts | 44 | €6,021 | €6,792 | +€771 | +12.8% |
| Suppliers | 440/4 | €6,021 | €6,792 | +€771 | +12.8% |
| Taxes, remuneration and social security | 45 | €6,212 | €10,785 | +€4,573 | +73.6% |
| Taxes | 450/3 | €6,212 | €10,785 | +€4,573 | +73.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,748 | - | -€1,748 | |
| Other operating charges | 640/8 | €295 | €400 | +€105 | +35.5% |
| Gross operating margin | 9900 | €27,478 | €22,664 | -€4,814 | -17.5% |
| Operating profit (loss) | 9901 | €25,434 | €22,264 | -€3,170 | -12.5% |
| Financial income | 75/76B | €1 | €1,450 | +€1,449 | +181,184% |
| Recurring financial income | 75 | €1 | €1,450 | +€1,449 | +181,184% |
| Financial charges | 65/66B | €449 | €3,086 | +€2,636 | +587% |
| Recurring financial charges | 65 | €449 | €3,086 | +€2,636 | +587% |
| Profit (loss) for the period before taxes | 9903 | €24,986 | €20,629 | -€4,357 | -17.4% |
| Income taxes | 67/77 | €9,177 | €7,483 | -€1,694 | -18.5% |
| Profit (loss) for the period | 9904 | €15,809 | €13,145 | -€2,664 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,809 | €13,145 | -€2,664 | -16.8% |
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 14 October 2026 via checked.be.