LES 3 LYS: 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.
LES 3 LYS
Largest movements
- Stocks and contracts -€2,380
down €2,380 (-100%), from €2,380 to €0
- Receivables within one year +€1,054
up €1,054 (+27.3%), from €3,854 to €4,908
of which Trade receivables: +€1,086
- Tangible fixed assets -€978
down €978 (-22.7%), from €4,317 to €3,339
of which Land and buildings: -€496
- Cash -€528
down €528 (-21.1%), from €2,501 to €1,973
mainly Other debts (-€1,488) and Receivables within one year (-€1,054)
- Other debts -€1,488
down €1,488 (-7.3%), from €20,248 to €18,760
- Profit (loss) carried forward -€926
down €926 (-6.5%), from -€14,285 to -€15,210
- Tax, wage and social debts -€501
down €501 (-64.2%), from €781 to €279
of which Remuneration and social security: -€500
- Accrued charges and deferred income +€400
new in 2025: €400
- Trade debts -€316
down €316 (-24.2%), from €1,307 to €991
- Gross operating margin +€10,280
up €10,280, from -€9,093 to €1,187
- Other operating charges +€492
up €492 (+113%), from €436 to €928
- Depreciation -€118
down €118 (-10.8%), from €1,096 to €978
- Financial charges -€107
down €107 (-69.0%), from €155 to €48
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 | €13,052 | €10,221 | -€2,831 | -21.7% |
| Fixed assets | 21/28 | €4,317 | €3,339 | -€978 | -22.7% |
| Tangible fixed assets | 22/27 | €4,317 | €3,339 | -€978 | -22.7% |
| Land and buildings | 22 | €3,836 | €3,339 | -€496 | -12.9% |
| Furniture and vehicles | 24 | €481 | €0 | -€481 | -100% |
| Current assets | 29/58 | €8,735 | €6,881 | -€1,853 | -21.2% |
| Stocks and contracts in progress | 3 | €2,380 | €0 | -€2,380 | -100% |
| Stocks | 30/36 | €2,380 | €0 | -€2,380 | -100% |
| Amounts receivable within one year | 40/41 | €3,854 | €4,908 | +€1,054 | +27.3% |
| Trade receivables | 40 | - | €1,086 | +€1,086 | |
| Other amounts receivable | 41 | €3,854 | €3,823 | -€32 | -0.8% |
| Cash at bank and in hand | 54/58 | €2,501 | €1,973 | -€528 | -21.1% |
| Total equity and liabilities | 10/49 | €13,052 | €10,221 | -€2,831 | -21.7% |
| Equity | 10/15 | -€9,285 | -€10,210 | -€926 | -10.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,285 | -€15,210 | -€926 | -6.5% |
| Amounts payable | 17/49 | €22,336 | €20,431 | -€1,905 | -8.5% |
| Amounts payable within one year | 42/48 | €22,336 | €20,031 | -€2,305 | -10.3% |
| Trade debts | 44 | €1,307 | €991 | -€316 | -24.2% |
| Suppliers | 440/4 | €1,307 | €991 | -€316 | -24.2% |
| Taxes, remuneration and social security | 45 | €781 | €279 | -€501 | -64.2% |
| Taxes | 450/3 | €281 | €279 | -€1 | -0.5% |
| Remuneration and social security | 454/9 | €500 | €0 | -€500 | -100% |
| Other amounts payable | 47/48 | €20,248 | €18,760 | -€1,488 | -7.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,096 | €978 | -€118 | -10.8% |
| Other operating charges | 640/8 | €436 | €928 | +€492 | +113% |
| Gross operating margin | 9900 | -€9,093 | €1,187 | +€10,280 | |
| Operating profit (loss) | 9901 | -€10,625 | -€719 | +€9,906 | +93.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €155 | €48 | -€107 | -69.0% |
| Recurring financial charges | 65 | €155 | €48 | -€107 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,780 | -€767 | +€10,013 | +92.9% |
| Income taxes | 67/77 | €131 | €159 | +€27 | +20.9% |
| Profit (loss) for the period | 9904 | -€10,911 | -€926 | +€9,985 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,911 | -€926 | +€9,985 | +91.5% |
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.