LESSA: 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.
LESSA
Largest movements
- Receivables within one year +€224,615
up €224,615 (+240.8%), from €93,297 to €317,912
of which Trade receivables: +€218,362
- Cash +€52,990
up €52,990 (+100.4%), from €52,781 to €105,771
- Trade debts +€221,187
up €221,187 (+254.3%), from €86,965 to €308,152
of which Bills of exchange payable: +€216,230
- Profit (loss) carried forward +€50,953
up €50,953 (+209.3%), from €24,343 to €75,296
- Tax, wage and social debts +€19,282
up €19,282 (+217.6%), from €8,861 to €28,143
of which Taxes: +€19,723
- Debts after one year -€14,504
down €14,504 (-86.2%), from €16,817 to €2,314
- Gross operating margin +€24,729
up €24,729 (+62.7%), from €39,418 to €64,147
- Taxes +€10,753
up €10,753 (+160.7%), from €6,693 to €17,445
- Depreciation -€669
down €669 (-67.0%), from €1,000 to €330
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 financial 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 | €147,239 | €424,157 | +€276,919 | +188.1% |
| Fixed assets | 21/28 | €1,161 | €105 | -€1,056 | -91.0% |
| Tangible fixed assets | 22/27 | €1,056 | €0 | -€1,056 | -100.0% |
| Furniture and vehicles | 24 | €1,056 | €0 | -€1,056 | -100.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €146,078 | €424,052 | +€277,975 | +190.3% |
| Amounts receivable within one year | 40/41 | €93,297 | €317,912 | +€224,615 | +240.8% |
| Trade receivables | 40 | €77,351 | €295,712 | +€218,362 | +282.3% |
| Other amounts receivable | 41 | €15,946 | €22,200 | +€6,254 | +39.2% |
| Cash at bank and in hand | 54/58 | €52,781 | €105,771 | +€52,990 | +100.4% |
| Deferred charges and accrued income | 490/1 | - | €370 | +€370 | |
| Total equity and liabilities | 10/49 | €147,239 | €424,157 | +€276,919 | +188.1% |
| Equity | 10/15 | €27,343 | €78,296 | +€50,953 | +186.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,343 | €75,296 | +€50,953 | +209.3% |
| Amounts payable | 17/49 | €119,896 | €345,861 | +€225,965 | +188.5% |
| Amounts payable after more than one year | 17 | €16,817 | €2,314 | -€14,504 | -86.2% |
| Financial debts | 170/4 | €16,817 | €2,314 | -€14,504 | -86.2% |
| Amounts payable within one year | 42/48 | €103,078 | €343,547 | +€240,469 | +233.3% |
| Current portion of amounts payable after more than one year | 42 | €7,252 | €7,252 | = | 0.0% |
| Trade debts | 44 | €86,965 | €308,152 | +€221,187 | +254.3% |
| Suppliers | 440/4 | €10,370 | €15,327 | +€4,957 | +47.8% |
| Bills of exchange payable | 441 | €76,595 | €292,825 | +€216,230 | +282.3% |
| Taxes, remuneration and social security | 45 | €8,861 | €28,143 | +€19,282 | +217.6% |
| Taxes | 450/3 | €6,693 | €26,415 | +€19,723 | +294.7% |
| Remuneration and social security | 454/9 | €2,168 | €1,728 | -€440 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €330 | -€669 | -67.0% |
| Other operating charges | 640/8 | €600 | €1,098 | +€498 | +83.0% |
| Gross operating margin | 9900 | €39,418 | €64,147 | +€24,729 | +62.7% |
| Operating profit (loss) | 9901 | €37,818 | €62,719 | +€24,901 | +65.8% |
| Financial income | 75/76B | €957 | €1,269 | +€312 | +32.6% |
| Recurring financial income | 75 | €957 | €1,269 | +€312 | +32.6% |
| Financial charges | 65/66B | €474 | €174 | -€300 | -63.2% |
| Recurring financial charges | 65 | €474 | €174 | -€300 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €38,301 | €63,814 | +€25,513 | +66.6% |
| Income taxes | 67/77 | €6,693 | €17,445 | +€10,753 | +160.7% |
| Profit (loss) for the period | 9904 | €31,609 | €46,368 | +€14,760 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,609 | €46,368 | +€14,760 | +46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.