Lean 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.
Lean Services
Largest movements
- Cash +€35,247
up €35,247 (+64.5%), from €54,613 to €89,860
mainly Other debts (+€108,101) and Receivables within one year (+€28,040)
- Receivables within one year -€28,040
down €28,040 (-58.5%), from €47,919 to €19,880
of which Trade receivables: -€33,541
- Tangible fixed assets -€6,551
down €6,551 (-25.6%), from €25,615 to €19,064
- Other debts +€108,101
up €108,101 (+7,328%), from €1,475 to €109,576
- Profit (loss) carried forward -€91,382
no longer reported in 2025 (was €91,382)
- Debts after one year -€7,314
down €7,314 (-62.2%), from €11,751 to €4,437
- Tax, wage and social debts -€6,992
down €6,992 (-60.3%), from €11,603 to €4,611
of which Taxes: -€6,992
- Gross operating margin -€33,848
down €33,848 (-49.0%), from €69,009 to €35,161
- Staff costs -€6,423
no longer reported in 2025 (was €6,423)
- Taxes -€5,794
down €5,794 (-52.5%), from €11,039 to €5,245
- Depreciation +€715
up €715 (+8.0%), from €8,962 to €9,677
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.
Derived cash bridge
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 | €128,148 | €130,090 | +€1,942 | +1.5% |
| Fixed assets | 21/28 | €25,615 | €19,064 | -€6,551 | -25.6% |
| Tangible fixed assets | 22/27 | €25,615 | €19,064 | -€6,551 | -25.6% |
| Furniture and vehicles | 24 | €25,615 | €19,064 | -€6,551 | -25.6% |
| Current assets | 29/58 | €102,532 | €111,026 | +€8,494 | +8.3% |
| Amounts receivable within one year | 40/41 | €47,919 | €19,880 | -€28,040 | -58.5% |
| Trade receivables | 40 | €47,916 | €14,375 | -€33,541 | -70.0% |
| Other amounts receivable | 41 | €3 | €5,505 | +€5,502 | +172,473% |
| Cash at bank and in hand | 54/58 | €54,613 | €89,860 | +€35,247 | +64.5% |
| Deferred charges and accrued income | 490/1 | - | €1,286 | +€1,286 | |
| Total equity and liabilities | 10/49 | €128,148 | €130,090 | +€1,942 | +1.5% |
| Equity | 10/15 | €94,382 | €3,000 | -€91,382 | -96.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,382 | - | -€91,382 | |
| Amounts payable | 17/49 | €33,766 | €127,090 | +€93,324 | +276% |
| Amounts payable after more than one year | 17 | €11,751 | €4,437 | -€7,314 | -62.2% |
| Financial debts | 170/4 | €11,751 | €4,437 | -€7,314 | -62.2% |
| Amounts payable within one year | 42/48 | €22,014 | €122,653 | +€100,638 | +457% |
| Current portion of amounts payable after more than one year | 42 | €6,960 | €7,314 | +€354 | +5.1% |
| Trade debts | 44 | €1,976 | €1,152 | -€824 | -41.7% |
| Suppliers | 440/4 | €1,976 | €1,152 | -€824 | -41.7% |
| Taxes, remuneration and social security | 45 | €11,603 | €4,611 | -€6,992 | -60.3% |
| Taxes | 450/3 | €9,603 | €2,611 | -€6,992 | -72.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,475 | €109,576 | +€108,101 | +7,328% |
| Remuneration, social security and pensions | 62 | €6,423 | - | -€6,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,962 | €9,677 | +€715 | +8.0% |
| Other operating charges | 640/8 | €736 | €919 | +€183 | +24.9% |
| Gross operating margin | 9900 | €69,009 | €35,161 | -€33,848 | -49.0% |
| Operating profit (loss) | 9901 | €52,888 | €24,565 | -€28,323 | -53.6% |
| Financial income | 75/76B | €152 | €47 | -€105 | -69.3% |
| Recurring financial income | 75 | €152 | €47 | -€105 | -69.3% |
| Financial charges | 65/66B | €1,373 | €1,173 | -€200 | -14.6% |
| Recurring financial charges | 65 | €1,373 | €1,173 | -€200 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €51,667 | €23,439 | -€28,228 | -54.6% |
| Income taxes | 67/77 | €11,039 | €5,245 | -€5,794 | -52.5% |
| Profit (loss) for the period | 9904 | €40,628 | €18,194 | -€22,434 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,628 | €18,194 | -€22,434 | -55.2% |
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 15 October 2026 via checked.be.