L Services: 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 Services
Largest movements
- Cash +€12,241
new in 2025: €12,241
mainly Net result for the year (+€11,867) and Depreciation (+€4,147)
- Tangible fixed assets -€4,147
down €4,147 (-56.0%), from €7,400 to €3,252
of which Other tangible fixed assets: -€3,077
- Profit (loss) carried forward +€11,867
up €11,867, from -€1,737 to €10,130
- Other debts -€4,570
down €4,570 (-100.0%), from €4,570 to €0
- Trade debts -€2,255
down €2,255 (-45.5%), from €4,960 to €2,706
- Short-term financial debts +€1,315
new in 2025: €1,315
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Gross operating margin +€29,282
up €29,282, from -€1,758 to €27,524
- Financial income -€8,839
down €8,839 (-99.7%), from €8,863 to €24
of which Non-recurring financial income: -€8,860
- Taxes +€3,593
up €3,593 (+2149.2%), from €167 to €3,760
- Financial charges -€1,972
down €1,972 (-39.7%), from €4,963 to €2,991
of which Non-recurring financial charges: -€2,435
- Other operating charges +€303
up €303 (+25.9%), from €1,172 to €1,475
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 | €12,260 | €20,226 | +€7,966 | +65.0% |
| Fixed assets | 21/28 | €7,400 | €3,252 | -€4,147 | -56.0% |
| Tangible fixed assets | 22/27 | €7,400 | €3,252 | -€4,147 | -56.0% |
| Plant, machinery and equipment | 23 | €1,233 | €262 | -€971 | -78.8% |
| Furniture and vehicles | 24 | €305 | €206 | -€99 | -32.5% |
| Other tangible fixed assets | 26 | €5,862 | €2,785 | -€3,077 | -52.5% |
| Current assets | 29/58 | €4,860 | €16,974 | +€12,114 | +249.2% |
| Amounts receivable within one year | 40/41 | €3,366 | €3,188 | -€178 | -5.3% |
| Trade receivables | 40 | €679 | €3 | -€677 | -99.6% |
| Other amounts receivable | 41 | €2,687 | €3,186 | +€499 | +18.6% |
| Current investments | 50/53 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | - | €12,241 | +€12,241 | |
| Deferred charges and accrued income | 490/1 | €1,487 | €1,545 | +€57 | +3.9% |
| Total equity and liabilities | 10/49 | €12,260 | €20,226 | +€7,966 | +65.0% |
| Equity | 10/15 | -€737 | €11,130 | +€11,867 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,737 | €10,130 | +€11,867 | |
| Amounts payable | 17/49 | €12,997 | €9,096 | -€3,901 | -30.0% |
| Amounts payable within one year | 42/48 | €12,997 | €8,096 | -€4,901 | -37.7% |
| Financial debts | 43 | - | €1,315 | +€1,315 | |
| Credit institutions | 430/8 | - | €1,315 | +€1,315 | |
| Trade debts | 44 | €4,960 | €2,706 | -€2,255 | -45.5% |
| Suppliers | 440/4 | €4,960 | €2,706 | -€2,255 | -45.5% |
| Taxes, remuneration and social security | 45 | €3,467 | €4,076 | +€609 | +17.6% |
| Taxes | 450/3 | €3,467 | €4,076 | +€609 | +17.6% |
| Other amounts payable | 47/48 | €4,570 | €0 | -€4,570 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €4,147 | -€205 | -4.7% |
| Other operating charges | 640/8 | €1,172 | €1,475 | +€303 | +25.9% |
| Non-recurring operating charges | 66A | - | €3,307 | +€3,307 | |
| Gross operating margin | 9900 | -€1,758 | €27,524 | +€29,282 | |
| Operating profit (loss) | 9901 | -€7,282 | €18,594 | +€25,877 | |
| Financial income | 75/76B | €8,863 | €24 | -€8,839 | -99.7% |
| Recurring financial income | 75 | €4 | €24 | +€21 | +572.6% |
| Non-recurring financial income | 76B | €8,860 | - | -€8,860 | |
| Financial charges | 65/66B | €4,963 | €2,991 | -€1,972 | -39.7% |
| Recurring financial charges | 65 | €2,528 | €2,991 | +€463 | +18.3% |
| Non-recurring financial charges | 66B | €2,435 | - | -€2,435 | |
| Profit (loss) for the period before taxes | 9903 | -€3,382 | €15,627 | +€19,009 | |
| Income taxes | 67/77 | €167 | €3,760 | +€3,593 | +2149.2% |
| Profit (loss) for the period | 9904 | -€3,549 | €11,867 | +€15,417 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,549 | €11,867 | +€15,417 |
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 12 October 2026 via checked.be.