L & S Immo: 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 Immo
Largest movements
- Receivables within one year +€1,055
up €1,055 (+65.3%), from €1,616 to €2,671
of which Trade receivables: +€955
- Cash +€974
up €974 (+959%), from €102 to €1,075
mainly Other debts (+€75,508)
- Other debts +€75,508
up €75,508 (+57.2%), from €131,895 to €207,403
- Tax, wage and social debts -€67,113
no longer reported in 2023 (was €67,113)
- Profit (loss) carried forward -€5,981
down €5,981 (-2.3%), from -€263,533 to -€269,513
- Trade debts -€386
down €386 (-11.9%), from €3,247 to €2,861
- Gross operating margin +€248,201
up €248,201 (+98.3%), from -€252,544 to -€4,343
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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,717 | €3,746 | +€2,029 | +118% |
| Current assets | 29/58 | €1,717 | €3,746 | +€2,029 | +118% |
| Amounts receivable within one year | 40/41 | €1,616 | €2,671 | +€1,055 | +65.3% |
| Trade receivables | 40 | €1,616 | €2,571 | +€955 | +59.1% |
| Other amounts receivable | 41 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €102 | €1,075 | +€974 | +959% |
| Total equity and liabilities | 10/49 | €1,717 | €3,746 | +€2,029 | +118% |
| Equity | 10/15 | -€200,538 | -€206,518 | -€5,981 | -3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,595 | €50,595 | = | 0.0% |
| 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 | €48,735 | €48,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,533 | -€269,513 | -€5,981 | -2.3% |
| Amounts payable | 17/49 | €202,255 | €210,264 | +€8,009 | +4.0% |
| Amounts payable within one year | 42/48 | €202,255 | €210,264 | +€8,009 | +4.0% |
| Trade debts | 44 | €3,247 | €2,861 | -€386 | -11.9% |
| Suppliers | 440/4 | €3,247 | €2,861 | -€386 | -11.9% |
| Taxes, remuneration and social security | 45 | €67,113 | - | -€67,113 | |
| Taxes | 450/3 | €67,113 | - | -€67,113 | |
| Other amounts payable | 47/48 | €131,895 | €207,403 | +€75,508 | +57.2% |
| Non-recurring operating income | 76A | €3,816 | - | -€3,816 | |
| Other operating charges | 640/8 | €868 | €991 | +€123 | +14.1% |
| Gross operating margin | 9900 | -€252,544 | -€4,343 | +€248,201 | +98.3% |
| Operating profit (loss) | 9901 | -€253,412 | -€5,334 | +€248,079 | +97.9% |
| Financial charges | 65/66B | €867 | €647 | -€220 | -25.4% |
| Recurring financial charges | 65 | €867 | €647 | -€220 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€254,280 | -€5,981 | +€248,299 | +97.6% |
| Profit (loss) for the period | 9904 | -€254,280 | -€5,981 | +€248,299 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€254,280 | -€5,981 | +€248,299 | +97.6% |
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 16 October 2026 via checked.be.