Lesse-Ardennes Services: what changed
What changed
Lesse-Ardennes Services
NACE 86.940, Nursing and midwifery
filed annual accounts (NBB)
Net result for the year
-€6,041
2024 · -€3,955-€2,086
Equity
€13,405
2024 · €19,446-€6,041
Cash
€4,510
2024 · €1,491+€3,019
Balance sheet total
€126,621
2024 · €100,654+€25,967
Largest movements
Assets
- Tangible fixed assets +€22,771
up €22,771 (+43.7%), from €52,145 to €74,916
of which Furniture and vehicles: +€40,972
- Intangible fixed assets -€4,500
down €4,500 (-63.2%), from €7,125 to €2,625
- Deferred charges and accrued income +€4,083
up €4,083 (+11.5%), from €35,405 to €39,488
- Cash +€3,019
up €3,019 (+203%), from €1,491 to €4,510
mainly Depreciation (+€25,631) and Debts after one year (+€19,967)
Equity and liabilities
- Debts after one year +€19,967
up €19,967 (+64.1%), from €31,148 to €51,116
- Tax, wage and social debts +€6,365
up €6,365 (+312%), from €2,039 to €8,403
- Profit (loss) carried forward -€6,041
down €6,041 (-50.2%), from €12,036 to €5,995
- Trade debts +€3,443
up €3,443 (+10.4%), from €33,257 to €36,701
- Other debts +€1,625
up €1,625 (+721%), from €226 to €1,851
Income statement
- Taxes +€895
up €895 (+44.0%), from €2,036 to €2,931
- Other operating charges +€753
up €753 (+29.3%), from €2,572 to €3,326
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,955
Gross operating margin
-€229
Depreciation
-€5
Other operating charges
-€753
Financial income
-€89
Financial charges
-€115
Taxes
-€895
Result 2025
-€6,041
lowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€26,172
Investment
-€43,902
Financing
+€20,749
Cash 2024
€1,491
From operations (derived)
+€26,172
Net result for the year
-€6,041
Depreciation
+€25,631
Receivables within one year
-€595
Deferred charges and accrued income
-€4,083
Trade debts
+€3,443
Tax, wage and social debts
+€6,365
Other debts
+€1,625
Accrued charges and deferred income
-€174
Investment (derived)
-€43,902
Investment in fixed assets (net)
-€43,902
Financing
+€20,749
Debts after one year
+€19,967
Current portion of long-term debt
+€781
Cash 2025
€4,510
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,654 | €126,621 | +€25,967 | +25.8% |
| Fixed assets | 21/28 | €59,270 | €77,541 | +€18,271 | +30.8% |
| Intangible fixed assets | 21 | €7,125 | €2,625 | -€4,500 | -63.2% |
| Tangible fixed assets | 22/27 | €52,145 | €74,916 | +€22,771 | +43.7% |
| Land and buildings | 22 | - | €1,638 | +€1,638 | |
| Furniture and vehicles | 24 | €354 | €41,326 | +€40,972 | +11,573% |
| Leasing and similar rights | 25 | €51,791 | €31,952 | -€19,839 | -38.3% |
| Current assets | 29/58 | €41,384 | €49,080 | +€7,697 | +18.6% |
| Amounts receivable within one year | 40/41 | €4,488 | €5,083 | +€595 | +13.3% |
| Trade receivables | 40 | €4,021 | €5,043 | +€1,022 | +25.4% |
| Other amounts receivable | 41 | €466 | €40 | -€427 | -91.5% |
| Cash at bank and in hand | 54/58 | €1,491 | €4,510 | +€3,019 | +203% |
| Deferred charges and accrued income | 490/1 | €35,405 | €39,488 | +€4,083 | +11.5% |
| Total equity and liabilities | 10/49 | €100,654 | €126,621 | +€25,967 | +25.8% |
| Equity | 10/15 | €19,446 | €13,405 | -€6,041 | -31.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,210 | €1,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,210 | €1,210 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,210 | €1,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,036 | €5,995 | -€6,041 | -50.2% |
| Amounts payable | 17/49 | €81,208 | €113,216 | +€32,008 | +39.4% |
| Amounts payable after more than one year | 17 | €31,148 | €51,116 | +€19,967 | +64.1% |
| Financial debts | 170/4 | €31,148 | €51,116 | +€19,967 | +64.1% |
| Amounts payable within one year | 42/48 | €49,886 | €62,100 | +€12,214 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €14,364 | €15,146 | +€781 | +5.4% |
| Trade debts | 44 | €33,257 | €36,701 | +€3,443 | +10.4% |
| Suppliers | 440/4 | €33,257 | €36,701 | +€3,443 | +10.4% |
| Taxes, remuneration and social security | 45 | €2,039 | €8,403 | +€6,365 | +312% |
| Taxes | 450/3 | €2,039 | €8,403 | +€6,365 | +312% |
| Other amounts payable | 47/48 | €226 | €1,851 | +€1,625 | +721% |
| Accrued charges and deferred income | 492/3 | €174 | - | -€174 | |
| Non-recurring operating income | 76A | - | €1,408 | +€1,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,626 | €25,631 | +€5 | 0.0% |
| Other operating charges | 640/8 | €2,572 | €3,326 | +€753 | +29.3% |
| Gross operating margin | 9900 | €29,172 | €28,943 | -€229 | -0.8% |
| Operating profit (loss) | 9901 | €973 | -€14 | -€987 | |
| Financial income | 75/76B | €134 | €45 | -€89 | -66.2% |
| Recurring financial income | 75 | €134 | €45 | -€89 | -66.2% |
| Financial charges | 65/66B | €3,026 | €3,141 | +€115 | +3.8% |
| Recurring financial charges | 65 | €3,026 | €3,141 | +€115 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,919 | -€3,110 | -€1,191 | -62.1% |
| Income taxes | 67/77 | €2,036 | €2,931 | +€895 | +44.0% |
| Profit (loss) for the period | 9904 | -€3,955 | -€6,041 | -€2,086 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,955 | -€6,041 | -€2,086 | -52.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.