LM Soins: 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.
LM Soins
Largest movements
- Deferred charges and accrued income -€99,209
down €99,209 (-96.0%), from €103,299 to €4,090
- Receivables within one year +€52,281
up €52,281 (+305.1%), from €17,138 to €69,420
of which Other amounts receivable: +€47,871
- Cash -€34,345
down €34,345 (-97.5%), from €35,220 to €875
mainly Current portion of long-term debt (-€118,159) and Debts after one year (-€104,085)
- Tangible fixed assets -€33,362
down €33,362 (-3.9%), from €853,268 to €819,906
of which Land and buildings: -€35,349
- Current portion of long-term debt -€118,159
down €118,159 (-52.4%), from €225,395 to €107,236
- Debts after one year -€104,085
down €104,085 (-7.2%), from €1.4m to €1.3m
- Profit (loss) carried forward +€71,001
up €71,001 (+74.8%), from €94,927 to €165,928
- Provisions +€41,442
new in 2025: €41,442
- Other operating charges -€61,086
down €61,086 (-88.0%), from €69,444 to €8,359
- Provisions +€41,442
new in 2025: €41,442
- Gross operating margin +€36,515
up €36,515 (+14.1%), from €259,109 to €295,625
- Financial charges +€33,004
up €33,004 (+47.4%), from €69,622 to €102,626
- Taxes +€15,164
up €15,164 (+79.4%), from €19,103 to €34,266
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,853,926 | €1,739,291 | -€114,635 | -6.2% |
| Fixed assets | 21/28 | €1,698,268 | €1,664,906 | -€33,362 | -2.0% |
| Tangible fixed assets | 22/27 | €853,268 | €819,906 | -€33,362 | -3.9% |
| Land and buildings | 22 | €847,478 | €812,130 | -€35,349 | -4.2% |
| Plant, machinery and equipment | 23 | €1,060 | €507 | -€553 | -52.2% |
| Furniture and vehicles | 24 | €3,043 | €5,765 | +€2,722 | +89.4% |
| Other tangible fixed assets | 26 | €1,687 | €1,505 | -€182 | -10.8% |
| Financial fixed assets | 28 | €845,000 | €845,000 | = | 0.0% |
| Current assets | 29/58 | €155,658 | €74,385 | -€81,273 | -52.2% |
| Amounts receivable within one year | 40/41 | €17,138 | €69,420 | +€52,281 | +305.1% |
| Trade receivables | 40 | - | €4,410 | +€4,410 | |
| Other amounts receivable | 41 | €17,138 | €65,010 | +€47,871 | +279.3% |
| Cash at bank and in hand | 54/58 | €35,220 | €875 | -€34,345 | -97.5% |
| Deferred charges and accrued income | 490/1 | €103,299 | €4,090 | -€99,209 | -96.0% |
| Total equity and liabilities | 10/49 | €1,853,926 | €1,739,291 | -€114,635 | -6.2% |
| Equity | 10/15 | €99,927 | €170,928 | +€71,001 | +71.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,927 | €165,928 | +€71,001 | +74.8% |
| Provisions and deferred taxes | 16 | - | €41,442 | +€41,442 | |
| Provisions for liabilities and charges | 160/5 | - | €41,442 | +€41,442 | |
| Other liabilities and charges | 164/5 | - | €41,442 | +€41,442 | |
| Amounts payable | 17/49 | €1,753,999 | €1,526,921 | -€227,078 | -12.9% |
| Amounts payable after more than one year | 17 | €1,443,263 | €1,339,178 | -€104,085 | -7.2% |
| Financial debts | 170/4 | €1,443,263 | €1,339,178 | -€104,085 | -7.2% |
| Amounts payable within one year | 42/48 | €310,736 | €187,743 | -€122,994 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €225,395 | €107,236 | -€118,159 | -52.4% |
| Financial debts | 43 | €8,334 | €8,665 | +€331 | +4.0% |
| Credit institutions | 430/8 | €8,334 | €8,665 | +€331 | +4.0% |
| Trade debts | 44 | €1,695 | €1,628 | -€67 | -3.9% |
| Suppliers | 440/4 | €1,695 | €1,628 | -€67 | -3.9% |
| Taxes, remuneration and social security | 45 | €258 | €1,400 | +€1,142 | +443.2% |
| Taxes | 450/3 | €258 | €1,400 | +€1,142 | +443.2% |
| Other amounts payable | 47/48 | €75,054 | €68,814 | -€6,241 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,587 | €37,266 | +€3,679 | +11.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €41,442 | +€41,442 | |
| Other operating charges | 640/8 | €69,444 | €8,359 | -€61,086 | -88.0% |
| Gross operating margin | 9900 | €259,109 | €295,625 | +€36,515 | +14.1% |
| Operating profit (loss) | 9901 | €156,078 | €208,558 | +€52,480 | +33.6% |
| Financial income | 75/76B | €55 | €168 | +€113 | +203.1% |
| Recurring financial income | 75 | €55 | €168 | +€113 | +203.1% |
| Financial charges | 65/66B | €69,622 | €102,626 | +€33,004 | +47.4% |
| Recurring financial charges | 65 | €69,622 | €102,626 | +€33,004 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €86,511 | €106,101 | +€19,589 | +22.6% |
| Income taxes | 67/77 | €19,103 | €34,266 | +€15,164 | +79.4% |
| Profit (loss) for the period | 9904 | €67,409 | €71,834 | +€4,425 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,409 | €71,834 | +€4,425 | +6.6% |
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 8 October 2026 via checked.be.