L.S. DEV.: what changed
Two fiscal 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. DEV.
Largest movements
- Cash +€1,460
up €1,460 (+82.0%), from €1,780 to €3,241
mainly Receivables within one year (+€950) and Net result for the year (+€787)
- Receivables within one year -€950
down €950 (-16.3%), from €5,816 to €4,866
of which Trade receivables: -€1,215
- Profit (loss) carried forward +€787
up €787, from -€254 to €533
- Tax, wage and social debts -€685
down €685 (-81.9%), from €836 to €151
- Trade debts +€431
up €431 (+10.8%), from €3,992 to €4,422
- Gross operating margin +€1,307
up €1,307 (+589.1%), from €222 to €1,529
- Other operating charges +€440
new in 2025: €440
- Taxes +€151
new in 2025: €151
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 | €7,597 | €8,107 | +€510 | +6.7% |
| Current assets | 29/58 | €7,597 | €8,107 | +€510 | +6.7% |
| Amounts receivable within one year | 40/41 | €5,816 | €4,866 | -€950 | -16.3% |
| Trade receivables | 40 | €5,800 | €4,585 | -€1,215 | -20.9% |
| Other amounts receivable | 41 | €17 | €281 | +€265 | +1569.4% |
| Cash at bank and in hand | 54/58 | €1,780 | €3,241 | +€1,460 | +82.0% |
| Total equity and liabilities | 10/49 | €7,597 | €8,107 | +€510 | +6.7% |
| Equity | 10/15 | €2,746 | €3,533 | +€787 | +28.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€254 | €533 | +€787 | |
| Amounts payable | 17/49 | €4,851 | €4,574 | -€277 | -5.7% |
| Amounts payable within one year | 42/48 | €4,828 | €4,574 | -€255 | -5.3% |
| Trade debts | 44 | €3,992 | €4,422 | +€431 | +10.8% |
| Suppliers | 440/4 | €3,992 | €4,422 | +€431 | +10.8% |
| Taxes, remuneration and social security | 45 | €836 | €151 | -€685 | -81.9% |
| Taxes | 450/3 | €836 | €151 | -€685 | -81.9% |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -99.3% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | - | €440 | +€440 | |
| Gross operating margin | 9900 | €222 | €1,529 | +€1,307 | +589.1% |
| Operating profit (loss) | 9901 | €222 | €1,089 | +€867 | +390.8% |
| Financial charges | 65/66B | €156 | €151 | -€6 | -3.6% |
| Recurring financial charges | 65 | €156 | €151 | -€6 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €66 | €939 | +€873 | +1332.2% |
| Income taxes | 67/77 | - | €151 | +€151 | |
| Profit (loss) for the period | 9904 | €66 | €787 | +€722 | +1101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66 | €787 | +€722 | +1101.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.