Lesbroussart 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.
Lesbroussart services
Largest movements
- Cash +€98,935
up €98,935 (+174%), from €56,935 to €155,870
mainly Net result for the year (+€173,168) and Trade debts (+€63,762)
- Tangible fixed assets -€14,988
down €14,988 (-4.5%), from €329,995 to €315,008
- Trade debts +€63,762
new in 2025: €63,762
of which Bills of exchange payable: +€61,501
- Advances received -€61,501
no longer reported in 2025 (was €61,501)
- Tax, wage and social debts +€56,160
up €56,160 (+305%), from €18,432 to €74,592
of which Taxes: +€56,160
- Reserves +€48,085
up €48,085 (+7.3%), from €655,117 to €703,202
- Other debts -€37,495
down €37,495 (-22.1%), from €169,443 to €131,948
- Gross operating margin +€149,589
up €149,589 (+117%), from €128,382 to €277,971
- Taxes +€75,445
up €75,445 (+319%), from €23,663 to €99,108
- Financial income +€5,187
up €5,187 (+80.5%), from €6,445 to €11,631
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 | €924,898 | €1,001,371 | +€76,473 | +8.3% |
| Fixed assets | 21/28 | €360,095 | €345,108 | -€14,988 | -4.2% |
| Tangible fixed assets | 22/27 | €329,995 | €315,008 | -€14,988 | -4.5% |
| Land and buildings | 22 | €276,978 | €269,846 | -€7,132 | -2.6% |
| Plant, machinery and equipment | 23 | €38,537 | €33,174 | -€5,363 | -13.9% |
| Furniture and vehicles | 24 | €13,065 | €10,572 | -€2,493 | -19.1% |
| Other tangible fixed assets | 26 | €1,415 | €1,415 | = | 0.0% |
| Financial fixed assets | 28 | €30,100 | €30,100 | = | 0.0% |
| Current assets | 29/58 | €564,803 | €656,263 | +€91,460 | +16.2% |
| Amounts receivable within one year | 40/41 | €57,868 | €55,329 | -€2,539 | -4.4% |
| Trade receivables | 40 | €3,360 | - | -€3,360 | |
| Other amounts receivable | 41 | €54,508 | €55,329 | +€821 | +1.5% |
| Current investments | 50/53 | €450,000 | €445,064 | -€4,936 | -1.1% |
| Cash at bank and in hand | 54/58 | €56,935 | €155,870 | +€98,935 | +174% |
| Total equity and liabilities | 10/49 | €924,898 | €1,001,371 | +€76,473 | +8.3% |
| Equity | 10/15 | €675,522 | €723,607 | +€48,085 | +7.1% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €655,117 | €703,202 | +€48,085 | +7.3% |
| Tax-exempt reserves | 132 | €655,117 | €703,202 | +€48,085 | +7.3% |
| Amounts payable | 17/49 | €249,376 | €277,763 | +€28,388 | +11.4% |
| Amounts payable after more than one year | 17 | - | €7,461 | +€7,461 | |
| Other amounts payable | 178/9 | - | €7,461 | +€7,461 | |
| Amounts payable within one year | 42/48 | €249,376 | €270,302 | +€20,927 | +8.4% |
| Trade debts | 44 | - | €63,762 | +€63,762 | |
| Suppliers | 440/4 | - | €2,261 | +€2,261 | |
| Bills of exchange payable | 441 | - | €61,501 | +€61,501 | |
| Advances received on contracts in progress | 46 | €61,501 | - | -€61,501 | |
| Taxes, remuneration and social security | 45 | €18,432 | €74,592 | +€56,160 | +305% |
| Taxes | 450/3 | €8,432 | €64,592 | +€56,160 | +666% |
| Remuneration and social security | 454/9 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 47/48 | €169,443 | €131,948 | -€37,495 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,933 | €17,099 | +€167 | +1.0% |
| Other operating charges | 640/8 | €203 | €128 | -€75 | -37.0% |
| Gross operating margin | 9900 | €128,382 | €277,971 | +€149,589 | +117% |
| Operating profit (loss) | 9901 | €111,247 | €260,744 | +€149,497 | +134% |
| Financial income | 75/76B | €6,445 | €11,631 | +€5,187 | +80.5% |
| Recurring financial income | 75 | €6,445 | €11,631 | +€5,187 | +80.5% |
| Financial charges | 65/66B | €102 | €100 | -€2 | -2.4% |
| Recurring financial charges | 65 | €102 | €100 | -€2 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €117,589 | €272,276 | +€154,686 | +132% |
| Income taxes | 67/77 | €23,663 | €99,108 | +€75,445 | +319% |
| Profit (loss) for the period | 9904 | €93,926 | €173,168 | +€79,242 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,926 | €173,168 | +€79,242 | +84.4% |
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 16 October 2026 via checked.be.