L SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€38,826
up €38,826 (+72.1%), from €53,863 to €92,689
mainly Net result for the year (+€69,422) and Debts after one year (+€21,119)
- Receivables within one year +€17,544
up €17,544 (+711.7%), from €2,465 to €20,009
of which Trade receivables: +€17,508
- Tangible fixed assets +€12,962
up €12,962 (+63.9%), from €20,273 to €33,234
of which Furniture and vehicles: +€13,391
- Deferred charges and accrued income +€2,301
up €2,301 (+164.1%), from €1,402 to €3,703
- Profit (loss) carried forward +€69,422
up €69,422 (+159.0%), from €43,668 to €113,089
- Other debts -€23,347
down €23,347 (-100.0%), from €23,347 to €0
- Debts after one year +€21,119
new in 2025: €21,119
- Trade debts +€4,249
up €4,249, from €0 to €4,249
- Gross operating margin +€39,461
up €39,461 (+75.3%), from €52,406 to €91,867
- Taxes +€8,436
up €8,436 (+88.5%), from €9,535 to €17,971
- Depreciation -€4,179
down €4,179 (-78.8%), from €5,303 to €1,124
- Financial charges +€1,704
up €1,704 (+2747.4%), from €62 to €1,767
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 | €78,003 | €149,635 | +€71,632 | +91.8% |
| Fixed assets | 21/28 | €20,273 | €33,234 | +€12,962 | +63.9% |
| Tangible fixed assets | 22/27 | €20,273 | €33,234 | +€12,962 | +63.9% |
| Plant, machinery and equipment | 23 | €1,034 | €605 | -€430 | -41.5% |
| Furniture and vehicles | 24 | €19,238 | €32,630 | +€13,391 | +69.6% |
| Current assets | 29/58 | €57,730 | €116,401 | +€58,670 | +101.6% |
| Amounts receivable within one year | 40/41 | €2,465 | €20,009 | +€17,544 | +711.7% |
| Trade receivables | 40 | - | €17,508 | +€17,508 | |
| Other amounts receivable | 41 | €2,465 | €2,501 | +€36 | +1.5% |
| Cash at bank and in hand | 54/58 | €53,863 | €92,689 | +€38,826 | +72.1% |
| Deferred charges and accrued income | 490/1 | €1,402 | €3,703 | +€2,301 | +164.1% |
| Total equity and liabilities | 10/49 | €78,003 | €149,635 | +€71,632 | +91.8% |
| Equity | 10/15 | €46,168 | €115,589 | +€69,422 | +150.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,668 | €113,089 | +€69,422 | +159.0% |
| Amounts payable | 17/49 | €31,835 | €34,046 | +€2,210 | +6.9% |
| Amounts payable after more than one year | 17 | - | €21,119 | +€21,119 | |
| Other amounts payable | 178/9 | - | €21,119 | +€21,119 | |
| Amounts payable within one year | 42/48 | €31,235 | €11,019 | -€20,217 | -64.7% |
| Trade debts | 44 | €0 | €4,249 | +€4,249 | |
| Suppliers | 440/4 | €0 | €4,249 | +€4,249 | |
| Taxes, remuneration and social security | 45 | €7,888 | €6,769 | -€1,119 | -14.2% |
| Taxes | 450/3 | €6,293 | €5,174 | -€1,119 | -17.8% |
| Remuneration and social security | 454/9 | €1,595 | €1,595 | = | 0.0% |
| Other amounts payable | 47/48 | €23,347 | €0 | -€23,347 | -100.0% |
| Accrued charges and deferred income | 492/3 | €600 | €1,908 | +€1,308 | +218.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €1,124 | -€4,179 | -78.8% |
| Other operating charges | 640/8 | €813 | €1,222 | +€409 | +50.3% |
| Non-recurring operating charges | 66A | - | €384 | +€384 | |
| Gross operating margin | 9900 | €52,406 | €91,867 | +€39,461 | +75.3% |
| Operating profit (loss) | 9901 | €46,290 | €89,138 | +€42,848 | +92.6% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €62 | €1,767 | +€1,704 | +2747.4% |
| Recurring financial charges | 65 | €62 | €1,767 | +€1,704 | +2747.4% |
| Profit (loss) for the period before taxes | 9903 | €46,228 | €87,392 | +€41,165 | +89.0% |
| Income taxes | 67/77 | €9,535 | €17,971 | +€8,436 | +88.5% |
| Profit (loss) for the period | 9904 | €36,693 | €69,422 | +€32,729 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,693 | €69,422 | +€32,729 | +89.2% |
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.