Lean Construction Solutions: 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.
Lean Construction Solutions
Largest movements
- Cash +€13,807
up €13,807 (+648.5%), from €2,129 to €15,937
mainly Receivables within one year (+€7,500) and Net result for the year (+€3,351)
- Receivables within one year -€7,500
down €7,500 (-100.0%), from €7,500 to €0
of which Trade receivables: -€6,500
- Tangible fixed assets -€2,000
down €2,000 (-20.3%), from €9,836 to €7,836
- Deferred charges and accrued income -€1,898
down €1,898 (-81.7%), from €2,323 to €425
- Formation expenses -€583
down €583 (-43.7%), from €1,334 to €751
- Reserves +€3,351
up €3,351 (+65.4%), from €5,122 to €8,472
- Other debts -€2,212
down €2,212 (-85.5%), from €2,586 to €375
- Tax, wage and social debts +€676
up €676 (+6.9%), from €9,807 to €10,482
of which Remuneration and social security: +€824
- Gross operating margin -€3,314
down €3,314 (-4.7%), from €69,787 to €66,474
- Staff costs -€2,440
down €2,440 (-4.1%), from €60,084 to €57,644
- Depreciation +€1,836
up €1,836 (+245.9%), from €747 to €2,583
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 | €23,122 | €24,948 | +€1,826 | +7.9% |
| Formation expenses | 20 | €1,334 | €751 | -€583 | -43.7% |
| Fixed assets | 21/28 | €9,836 | €7,836 | -€2,000 | -20.3% |
| Tangible fixed assets | 22/27 | €9,836 | €7,836 | -€2,000 | -20.3% |
| Furniture and vehicles | 24 | €9,836 | €7,836 | -€2,000 | -20.3% |
| Current assets | 29/58 | €11,952 | €16,361 | +€4,409 | +36.9% |
| Amounts receivable within one year | 40/41 | €7,500 | €0 | -€7,500 | -100.0% |
| Trade receivables | 40 | €6,500 | €0 | -€6,500 | -100.0% |
| Other amounts receivable | 41 | €1,000 | €0 | -€1,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,129 | €15,937 | +€13,807 | +648.5% |
| Deferred charges and accrued income | 490/1 | €2,323 | €425 | -€1,898 | -81.7% |
| Total equity and liabilities | 10/49 | €23,122 | €24,948 | +€1,826 | +7.9% |
| Equity | 10/15 | €10,122 | €13,472 | +€3,351 | +33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,122 | €8,472 | +€3,351 | +65.4% |
| Distributable reserves | 133 | €5,122 | €8,472 | +€3,351 | +65.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,001 | €11,476 | -€1,525 | -11.7% |
| Amounts payable within one year | 42/48 | €13,001 | €11,476 | -€1,525 | -11.7% |
| Trade debts | 44 | €608 | €619 | +€12 | +1.9% |
| Suppliers | 440/4 | €608 | €619 | +€12 | +1.9% |
| Taxes, remuneration and social security | 45 | €9,807 | €10,482 | +€676 | +6.9% |
| Taxes | 450/3 | €4,868 | €4,720 | -€148 | -3.0% |
| Remuneration and social security | 454/9 | €4,939 | €5,763 | +€824 | +16.7% |
| Other amounts payable | 47/48 | €2,586 | €375 | -€2,212 | -85.5% |
| Remuneration, social security and pensions | 62 | €60,084 | €57,644 | -€2,440 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €747 | €2,583 | +€1,836 | +245.9% |
| Other operating charges | 640/8 | €657 | €934 | +€277 | +42.1% |
| Gross operating margin | 9900 | €69,787 | €66,474 | -€3,314 | -4.7% |
| Operating profit (loss) | 9901 | €8,299 | €5,312 | -€2,987 | -36.0% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €259 | €299 | +€40 | +15.5% |
| Recurring financial charges | 65 | €259 | €299 | +€40 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €8,081 | €5,014 | -€3,068 | -38.0% |
| Income taxes | 67/77 | €1,891 | €1,663 | -€228 | -12.0% |
| Profit (loss) for the period | 9904 | €6,191 | €3,351 | -€2,840 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,191 | €3,351 | -€2,840 | -45.9% |
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 11 October 2026 via checked.be.