LESSIMMO: 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.
What changed
LESSIMMO
NACE 82.100, Office administrative and support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,440
2024 · €29,862-€26,422
Equity
€303,830
2024 · €300,390+€3,440
Cash
€31,900
2024 · €30,176+€1,724
Balance sheet total
€514,754
2024 · €612,879-€98,125
Largest movements
Assets
- Current investments -€98,780
no longer reported in 2025 (was €98,780)
Equity and liabilities
- Other debts -€129,326
down €129,326 (-42.4%), from €305,210 to €175,884
- Short-term financial debts +€17,290
new in 2025: €17,290
- Debts after one year +€17,022
new in 2025: €17,022
Income statement
- Gross operating margin -€43,876
down €43,876 (-46.8%), from €93,829 to €49,953
- Turnover -€30,345
down €30,345 (-40.4%), from €75,130 to €44,785
- Purchases and services -€30,169
no longer reported in 2025 (was €30,169)
- Staff costs -€25,733
no longer reported in 2025 (was €25,733)
- Taxes +€3,467
up €3,467 (+60.8%), from €5,704 to €9,170
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.
Result 2024
€29,862
Gross operating margin
-€43,876
Staff costs
+€25,733
Depreciation
-€1,741
Other operating charges
-€236
Other operating items
+€300
Financial income
-€2,972
Financial charges
-€162
Taxes
-€3,467
Result 2025
€3,440
Cash bridge derived
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.
From operations
-€96,437
Investment
+€63,850
Financing
+€34,311
Cash 2024
€30,176
From operations (derived)
-€96,437
Net result for the year
+€3,440
Depreciation
+€33,383
Receivables within one year
+€4,319
Deferred charges and accrued income
-€1,704
Trade debts
-€3,585
Tax, wage and social debts
-€2,965
Other debts
-€129,326
Investment (derived)
+€63,850
Investment in fixed assets (net)
-€34,930
Current investments
+€98,780
Financing
+€34,311
Debts after one year
+€17,022
Short-term financial debts
+€17,290
Cash 2025
€31,900
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €612,879 | €514,754 | -€98,125 | -16.0% |
| Fixed assets | 21/28 | €472,379 | €473,925 | +€1,547 | +0.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €472,319 | €473,925 | +€1,607 | +0.3% |
| Land and buildings | 22 | €456,533 | €429,235 | -€27,298 | -6.0% |
| Plant, machinery and equipment | 23 | €6,720 | €5,027 | -€1,693 | -25.2% |
| Furniture and vehicles | 24 | €9,066 | €39,664 | +€30,598 | +337.5% |
| Financial fixed assets | 28 | €60 | €0 | -€60 | -100.0% |
| Current assets | 29/58 | €140,500 | €40,829 | -€99,671 | -70.9% |
| Amounts receivable within one year | 40/41 | €8,701 | €4,382 | -€4,319 | -49.6% |
| Trade receivables | 40 | €1,697 | €3,382 | +€1,685 | +99.3% |
| Other amounts receivable | 41 | €7,004 | €1,000 | -€6,004 | -85.7% |
| Current investments | 50/53 | €98,780 | - | -€98,780 | |
| Cash at bank and in hand | 54/58 | €30,176 | €31,900 | +€1,724 | +5.7% |
| Deferred charges and accrued income | 490/1 | €2,843 | €4,547 | +€1,704 | +59.9% |
| Total equity and liabilities | 10/49 | €612,879 | €514,754 | -€98,125 | -16.0% |
| Equity | 10/15 | €300,390 | €303,830 | +€3,440 | +1.1% |
| Contributions | 10/11 | €19,224 | €19,224 | = | 0.0% |
| Capital | 10 | €19,224 | - | -€19,224 | |
| Issued capital | 100 | €19,224 | - | -€19,224 | |
| Outside capital | 11 | - | €19,224 | +€19,224 | |
| Other | 1109/19 | - | €19,224 | +€19,224 | |
| Reserves | 13 | €26,646 | €26,646 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,922 | €1,922 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,922 | €1,922 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,724 | €19,724 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,520 | €257,960 | +€3,440 | +1.4% |
| Amounts payable | 17/49 | €312,489 | €210,924 | -€101,565 | -32.5% |
| Amounts payable after more than one year | 17 | - | €17,022 | +€17,022 | |
| Financial debts | 170/4 | - | €17,022 | +€17,022 | |
| Amounts payable within one year | 42/48 | €312,489 | €193,903 | -€118,587 | -37.9% |
| Financial debts | 43 | - | €17,290 | +€17,290 | |
| Credit institutions | 430/8 | - | €17,290 | +€17,290 | |
| Trade debts | 44 | €3,798 | €212 | -€3,585 | -94.4% |
| Suppliers | 440/4 | €3,798 | €212 | -€3,585 | -94.4% |
| Taxes, remuneration and social security | 45 | €3,481 | €516 | -€2,965 | -85.2% |
| Taxes | 450/3 | €1,314 | €516 | -€798 | -60.7% |
| Remuneration and social security | 454/9 | €2,167 | - | -€2,167 | |
| Other amounts payable | 47/48 | €305,210 | €175,884 | -€129,326 | -42.4% |
| Turnover | 70 | €75,130 | €44,785 | -€30,345 | -40.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,169 | - | -€30,169 | |
| Remuneration, social security and pensions | 62 | €25,733 | - | -€25,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,642 | €33,383 | +€1,741 | +5.5% |
| Other operating charges | 640/8 | €6,443 | €6,680 | +€236 | +3.7% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €93,829 | €49,953 | -€43,876 | -46.8% |
| Operating profit (loss) | 9901 | €29,710 | €9,890 | -€19,820 | -66.7% |
| Financial income | 75/76B | €6,071 | €3,099 | -€2,972 | -49.0% |
| Recurring financial income | 75 | €6,071 | €1,108 | -€4,963 | -81.8% |
| Non-recurring financial income | 76B | - | €1,991 | +€1,991 | |
| Financial charges | 65/66B | €216 | €378 | +€162 | +75.3% |
| Recurring financial charges | 65 | €216 | €378 | +€162 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €35,566 | €12,611 | -€22,955 | -64.5% |
| Income taxes | 67/77 | €5,704 | €9,170 | +€3,467 | +60.8% |
| Profit (loss) for the period | 9904 | €29,862 | €3,440 | -€26,422 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,862 | €3,440 | -€26,422 | -88.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.