L.S.K.: 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.K.
Largest movements
- Receivables within one year +€25,252
up €25,252 (+258.0%), from €9,786 to €35,038
- Reserves +€18,184
up €18,184 (+129.4%), from €14,057 to €32,241
of which Distributable reserves: +€18,184
- Tax, wage and social debts +€7,072
new in 2022: €7,072
- Gross operating margin +€26,472
up €26,472, from -€1,155 to €25,317
- Taxes +€6,432
up €6,432 (+1005.5%), from €640 to €7,072
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,696 | €57,951 | +€25,256 | +77.2% |
| Fixed assets | 21/28 | €22,892 | €22,892 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,892 | €2,892 | = | 0.0% |
| Furniture and vehicles | 24 | €2,892 | €2,892 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €9,804 | €35,060 | +€25,256 | +257.6% |
| Amounts receivable within one year | 40/41 | €9,786 | €35,038 | +€25,252 | +258.0% |
| Other amounts receivable | 41 | €9,786 | €35,038 | +€25,252 | +258.0% |
| Cash at bank and in hand | 54/58 | €17 | €21 | +€4 | +24.0% |
| Total equity and liabilities | 10/49 | €32,696 | €57,951 | +€25,256 | +77.2% |
| Equity | 10/15 | €32,649 | €50,833 | +€18,184 | +55.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,057 | €32,241 | +€18,184 | +129.4% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Legal reserve | 130 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €14,047 | €32,231 | +€18,184 | +129.5% |
| Amounts payable | 17/49 | €46 | €7,118 | +€7,072 | +15257.4% |
| Amounts payable within one year | 42/48 | €46 | €7,118 | +€7,072 | +15257.4% |
| Trade debts | 44 | €46 | €46 | = | 0.0% |
| Suppliers | 440/4 | €46 | €46 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €7,072 | +€7,072 | |
| Remuneration and social security | 454/9 | - | €7,072 | +€7,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | - | -€63 | |
| Other operating charges | 640/8 | €101 | - | -€101 | |
| Gross operating margin | 9900 | -€1,155 | €25,317 | +€26,472 | |
| Operating profit (loss) | 9901 | -€1,319 | €25,317 | +€26,636 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €63 | +€63 | |
| Recurring financial charges | 65 | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | -€1,319 | €25,256 | +€26,575 | |
| Income taxes | 67/77 | €640 | €7,072 | +€6,432 | +1005.5% |
| Profit (loss) for the period | 9904 | -€1,958 | €18,184 | +€20,143 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,958 | €18,184 | +€20,143 |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.