LESOT Frères: 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.
LESOT Frères
Largest movements
- Cash +€71,340
up €71,340 (+15.4%), from €463,929 to €535,269
mainly Net result for the year (+€52,466) and Tax, wage and social debts (+€11,012)
- Tangible fixed assets -€10,432
down €10,432 (-49.4%), from €21,105 to €10,672
of which Land and buildings: -€5,575
- Reserves +€50,000
up €50,000 (+7.2%), from €691,134 to €741,134
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€11,012
up €11,012 (+34.1%), from €32,307 to €43,319
of which Taxes: +€11,083
- Taxes +€17,720
up €17,720 (+199.4%), from €8,887 to €26,608
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €927,682 | €997,333 | +€69,651 | +7.5% |
| Fixed assets | 21/28 | €21,510 | €11,077 | -€10,432 | -48.5% |
| Tangible fixed assets | 22/27 | €21,105 | €10,672 | -€10,432 | -49.4% |
| Land and buildings | 22 | €5,575 | - | -€5,575 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €15,530 | €10,672 | -€4,857 | -31.3% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €906,172 | €986,256 | +€80,084 | +8.8% |
| Stocks and contracts in progress | 3 | €130,963 | €136,419 | +€5,456 | +4.2% |
| Stocks | 30/36 | €130,963 | €136,419 | +€5,456 | +4.2% |
| Amounts receivable within one year | 40/41 | €174,105 | €174,759 | +€654 | +0.4% |
| Trade receivables | 40 | €173,715 | €174,727 | +€1,012 | +0.6% |
| Other amounts receivable | 41 | €390 | €32 | -€358 | -91.8% |
| Current investments | 50/53 | €125,796 | €126,048 | +€253 | +0.2% |
| Cash at bank and in hand | 54/58 | €463,929 | €535,269 | +€71,340 | +15.4% |
| Deferred charges and accrued income | 490/1 | €11,380 | €13,761 | +€2,381 | +20.9% |
| Total equity and liabilities | 10/49 | €927,682 | €997,333 | +€69,651 | +7.5% |
| Equity | 10/15 | €757,800 | €810,267 | +€52,466 | +6.9% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €691,134 | €741,134 | +€50,000 | +7.2% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,874 | €1,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €313 | €313 | = | 0.0% |
| Distributable reserves | 133 | €688,947 | €738,947 | +€50,000 | +7.3% |
| Profit (loss) carried forward | 14 | €60,420 | €62,886 | +€2,466 | +4.1% |
| Amounts payable | 17/49 | €169,882 | €187,067 | +€17,185 | +10.1% |
| Amounts payable within one year | 42/48 | €169,653 | €187,027 | +€17,374 | +10.2% |
| Trade debts | 44 | €48,374 | €50,898 | +€2,524 | +5.2% |
| Suppliers | 440/4 | €48,374 | €50,898 | +€2,524 | +5.2% |
| Taxes, remuneration and social security | 45 | €32,307 | €43,319 | +€11,012 | +34.1% |
| Taxes | 450/3 | €24,571 | €35,655 | +€11,083 | +45.1% |
| Remuneration and social security | 454/9 | €7,736 | €7,664 | -€72 | -0.9% |
| Other amounts payable | 47/48 | €88,971 | €92,810 | +€3,838 | +4.3% |
| Accrued charges and deferred income | 492/3 | €229 | €40 | -€189 | -82.7% |
| Remuneration, social security and pensions | 62 | €63,730 | €62,071 | -€1,660 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,033 | €10,432 | -€1,600 | -13.3% |
| Other operating charges | 640/8 | €10,828 | €11,338 | +€510 | +4.7% |
| Gross operating margin | 9900 | €167,944 | €166,815 | -€1,128 | -0.7% |
| Operating profit (loss) | 9901 | €81,353 | €82,975 | +€1,622 | +2.0% |
| Financial income | 75/76B | €11 | €361 | +€350 | +3206.9% |
| Recurring financial income | 75 | €11 | €361 | +€350 | +3206.9% |
| Financial charges | 65/66B | €3,095 | €4,261 | +€1,166 | +37.7% |
| Recurring financial charges | 65 | €3,095 | €4,261 | +€1,166 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €78,269 | €79,074 | +€806 | +1.0% |
| Income taxes | 67/77 | €8,887 | €26,608 | +€17,720 | +199.4% |
| Profit (loss) for the period | 9904 | €69,381 | €52,466 | -€16,915 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,381 | €52,466 | -€16,915 | -24.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.