LM LES SOINS: what changed
LM LES SOINS
Largest movements
- Deferred charges and accrued income +€26,364
up €26,364 (+375%), from €7,035 to €33,399
- Receivables within one year +€13,978
up €13,978 (+12.1%), from €115,953 to €129,931
- Intangible fixed assets -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Reserves +€25,959
up €25,959 (+51.7%), from €50,231 to €76,190
of which Distributable reserves: +€25,959
- Trade debts +€4,913
up €4,913 (+89.6%), from €5,481 to €10,394
- Gross operating margin +€28,270
up €28,270 (+94.1%), from €30,031 to €58,301
- Taxes +€12,577
up €12,577 (+172%), from €7,316 to €19,893
- Financial charges +€1,074
up €1,074 (+688%), from €156 to €1,230
- Other operating charges +€872
up €872 (+251%), from €347 to €1,219
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,363 | €203,615 | +€30,252 | +17.5% |
| Fixed assets | 21/28 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Intangible fixed assets | 21 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Current assets | 29/58 | €123,363 | €163,615 | +€40,252 | +32.6% |
| Amounts receivable within one year | 40/41 | €115,953 | €129,931 | +€13,978 | +12.1% |
| Other amounts receivable | 41 | €115,953 | €129,931 | +€13,978 | +12.1% |
| Cash at bank and in hand | 54/58 | €375 | €285 | -€90 | -24.0% |
| Deferred charges and accrued income | 490/1 | €7,035 | €33,399 | +€26,364 | +375% |
| Total equity and liabilities | 10/49 | €173,363 | €203,615 | +€30,252 | +17.5% |
| Equity | 10/15 | €115,722 | €141,681 | +€25,959 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €50,231 | €76,190 | +€25,959 | +51.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,371 | €74,330 | +€25,959 | +53.7% |
| Profit (loss) carried forward | 14 | €46,891 | €46,891 | = | 0.0% |
| Amounts payable | 17/49 | €57,641 | €61,934 | +€4,293 | +7.4% |
| Amounts payable within one year | 42/48 | €57,641 | €61,934 | +€4,293 | +7.4% |
| Trade debts | 44 | €5,481 | €10,394 | +€4,913 | +89.6% |
| Suppliers | 440/4 | €5,481 | €10,394 | +€4,913 | +89.6% |
| Taxes, remuneration and social security | 45 | €52,160 | €51,540 | -€620 | -1.2% |
| Taxes | 450/3 | €51,812 | €34,740 | -€17,072 | -32.9% |
| Remuneration and social security | 454/9 | €348 | €16,800 | +€16,452 | +4,728% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €10,000 | = | 0.0% |
| Other operating charges | 640/8 | €347 | €1,219 | +€872 | +251% |
| Gross operating margin | 9900 | €30,031 | €58,301 | +€28,270 | +94.1% |
| Operating profit (loss) | 9901 | €19,684 | €47,082 | +€27,398 | +139% |
| Financial charges | 65/66B | €156 | €1,230 | +€1,074 | +688% |
| Recurring financial charges | 65 | €156 | €1,230 | +€1,074 | +688% |
| Profit (loss) for the period before taxes | 9903 | €19,528 | €45,852 | +€26,324 | +135% |
| Income taxes | 67/77 | €7,316 | €19,893 | +€12,577 | +172% |
| Profit (loss) for the period | 9904 | €12,212 | €25,959 | +€13,747 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €12,212 | €25,959 | +€13,747 | +113% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.