LESOLIS: 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.
LESOLIS
Largest movements
- Current investments +€577,796
new in 2024: €577,796
- Cash -€550,848
down €550,848 (-76.3%), from €722,380 to €171,532
- Receivables within one year +€252,872
up €252,872 (+119.4%), from €211,844 to €464,716
of which Trade receivables: +€250,805
- Tangible fixed assets -€108,189
down €108,189 (-18.0%), from €602,704 to €494,514
- Profit (loss) carried forward +€180,502
up €180,502 (+11.1%), from €1.6m to €1.8m
- Turnover -€1.0m
no longer reported in 2024 (was €1.0m)
- Gross operating margin -€485,995
down €485,995, from €431,427 to -€54,568
- Staff costs -€315,179
down €315,179 (-75.5%), from €417,202 to €102,023
- Depreciation -€35,976
down €35,976 (-27.2%), from €132,025 to €96,049
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,726,652 | €1,893,859 | +€167,208 | +9.7% |
| Fixed assets | 21/28 | €602,704 | €494,814 | -€107,889 | -17.9% |
| Tangible fixed assets | 22/27 | €602,704 | €494,514 | -€108,189 | -18.0% |
| Plant, machinery and equipment | 23 | €62,893 | €34,330 | -€28,564 | -45.4% |
| Furniture and vehicles | 24 | €85,672 | €33,638 | -€52,033 | -60.7% |
| Other tangible fixed assets | 26 | €454,139 | €426,546 | -€27,592 | -6.1% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €1,123,948 | €1,399,045 | +€275,097 | +24.5% |
| Amounts receivable after more than one year | 29 | €185,000 | €185,000 | = | 0.0% |
| Trade receivables | 290 | - | €185,000 | +€185,000 | |
| Other amounts receivable | 291 | €185,000 | - | -€185,000 | |
| Amounts receivable within one year | 40/41 | €211,844 | €464,716 | +€252,872 | +119.4% |
| Trade receivables | 40 | €179,184 | €429,989 | +€250,805 | +140.0% |
| Other amounts receivable | 41 | €32,661 | €34,728 | +€2,067 | +6.3% |
| Current investments | 50/53 | - | €577,796 | +€577,796 | |
| Cash at bank and in hand | 54/58 | €722,380 | €171,532 | -€550,848 | -76.3% |
| Deferred charges and accrued income | 490/1 | €4,723 | - | -€4,723 | |
| Total equity and liabilities | 10/49 | €1,726,652 | €1,893,859 | +€167,208 | +9.7% |
| Equity | 10/15 | €1,630,215 | €1,810,717 | +€180,502 | +11.1% |
| Profit (loss) carried forward | 14 | €1,630,215 | €1,810,717 | +€180,502 | +11.1% |
| Amounts payable | 17/49 | €96,437 | €83,143 | -€13,294 | -13.8% |
| Amounts payable within one year | 42/48 | €96,437 | €83,143 | -€13,294 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €8,953 | - | -€8,953 | |
| Trade debts | 44 | €3,371 | €8,627 | +€5,256 | +155.9% |
| Suppliers | 440/4 | €3,371 | €8,627 | +€5,256 | +155.9% |
| Taxes, remuneration and social security | 45 | €84,113 | €73,231 | -€10,882 | -12.9% |
| Taxes | 450/3 | €8,117 | - | -€8,117 | |
| Remuneration and social security | 454/9 | €75,996 | €73,231 | -€2,765 | -3.6% |
| Turnover | 70 | €1,021,150 | - | -€1.0m | |
| Remuneration, social security and pensions | 62 | €417,202 | €102,023 | -€315,179 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,025 | €96,049 | -€35,976 | -27.2% |
| Other operating charges | 640/8 | €5,523 | €3,900 | -€1,623 | -29.4% |
| Non-recurring operating charges | 66A | - | €547 | +€547 | |
| Gross operating margin | 9900 | €431,427 | -€54,568 | -€485,995 | |
| Operating profit (loss) | 9901 | -€123,323 | -€257,086 | -€133,763 | -108.5% |
| Financial income | 75/76B | €2,725 | €3,459 | +€735 | +27.0% |
| Recurring financial income | 75 | €2,725 | €3,459 | +€735 | +27.0% |
| Financial charges | 65/66B | €1,014 | €330 | -€683 | -67.4% |
| Recurring financial charges | 65 | €1,014 | €330 | -€683 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€121,612 | -€253,957 | -€132,345 | -108.8% |
| Profit (loss) for the period | 9904 | -€121,612 | -€253,957 | -€132,345 | -108.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€121,612 | -€253,957 | -€132,345 | -108.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.