L & S RETAIL: what changed
L & S RETAIL
Largest movements
- Cash -€43,841
down €43,841 (-81.8%), from €53,572 to €9,731
mainly Other debts (-€30,053) and Receivables within one year (-€21,094)
- Receivables within one year +€21,094
up €21,094 (+103%), from €20,570 to €41,664
- Deferred charges and accrued income +€8,916
up €8,916 (+2,013%), from €443 to €9,359
- Other debts -€30,053
down €30,053 (-65.0%), from €46,271 to €16,218
- Profit (loss) carried forward +€12,871
up €12,871 (+22.8%), from -€56,414 to -€43,543
- Tax, wage and social debts +€4,686
up €4,686 (+326%), from €1,436 to €6,122
- Trade debts -€1,338
down €1,338 (-58.6%), from €2,282 to €944
- Gross operating margin +€15,132
up €15,132 (+278%), from €5,437 to €20,570
- Taxes +€3,860
up €3,860 (+1,821%), from €212 to €4,072
- Financial charges +€3,185
up €3,185 (+4,445%), from €72 to €3,256
- Other operating charges -€805
down €805 (-87.0%), from €925 to €120
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,585 | €60,754 | -€13,831 | -18.5% |
| Current assets | 29/58 | €74,585 | €60,754 | -€13,831 | -18.5% |
| Amounts receivable within one year | 40/41 | €20,570 | €41,664 | +€21,094 | +103% |
| Trade receivables | 40 | €20,570 | €41,664 | +€21,094 | +103% |
| Cash at bank and in hand | 54/58 | €53,572 | €9,731 | -€43,841 | -81.8% |
| Deferred charges and accrued income | 490/1 | €443 | €9,359 | +€8,916 | +2,013% |
| Total equity and liabilities | 10/49 | €74,585 | €60,754 | -€13,831 | -18.5% |
| Equity | 10/15 | €24,596 | €37,467 | +€12,871 | +52.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,810 | €74,810 | = | 0.0% |
| Distributable reserves | 133 | €74,810 | €74,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,414 | -€43,543 | +€12,871 | +22.8% |
| Amounts payable | 17/49 | €49,989 | €23,287 | -€26,702 | -53.4% |
| Amounts payable within one year | 42/48 | €49,989 | €23,283 | -€26,706 | -53.4% |
| Trade debts | 44 | €2,282 | €944 | -€1,338 | -58.6% |
| Suppliers | 440/4 | €2,282 | €944 | -€1,338 | -58.6% |
| Taxes, remuneration and social security | 45 | €1,436 | €6,122 | +€4,686 | +326% |
| Taxes | 450/3 | €1,436 | €6,122 | +€4,686 | +326% |
| Other amounts payable | 47/48 | €46,271 | €16,218 | -€30,053 | -65.0% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €272 | €250 | -€22 | -8.0% |
| Other operating charges | 640/8 | €925 | €120 | -€805 | -87.0% |
| Gross operating margin | 9900 | €5,437 | €20,570 | +€15,132 | +278% |
| Operating profit (loss) | 9901 | €4,240 | €20,200 | +€15,959 | +376% |
| Financial charges | 65/66B | €72 | €3,256 | +€3,185 | +4,445% |
| Recurring financial charges | 65 | €72 | €3,256 | +€3,185 | +4,445% |
| Profit (loss) for the period before taxes | 9903 | €4,169 | €16,943 | +€12,775 | +306% |
| Income taxes | 67/77 | €212 | €4,072 | +€3,860 | +1,821% |
| Profit (loss) for the period | 9904 | €3,957 | €12,871 | +€8,914 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €3,957 | €12,871 | +€8,914 | +225% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.