LMS SOLUTIONS: 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.
LMS SOLUTIONS
Largest movements
- Cash +€2,601
up €2,601 (+37.5%), from €6,929 to €9,530
mainly Net result for the year (+€5,152) and Other debts (+€3,223)
- Receivables within one year +€715
up €715 (+7.4%), from €9,672 to €10,386
of which Trade receivables: +€1,724
- Tangible fixed assets +€587
up €587 (+6.8%), from €8,632 to €9,219
of which Furniture and vehicles: +€2,004
- Trade debts -€6,184
down €6,184 (-76.2%), from €8,110 to €1,927
- Profit (loss) carried forward +€5,152
up €5,152 (+62.5%), from -€8,243 to -€3,091
- Other debts +€3,223
up €3,223 (+83.5%), from €3,862 to €7,085
- Tax, wage and social debts +€1,735
up €1,735 (+24.1%), from €7,190 to €8,925
- Gross operating margin +€9,850
up €9,850 (+199%), from €4,947 to €14,796
- Taxes +€2,432
up €2,432 (+64.9%), from €3,746 to €6,177
- Other operating charges -€368
down €368 (-41.3%), from €892 to €524
- Financial charges -€259
down €259 (-23.3%), from €1,112 to €853
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.
Derived cash bridge
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 | €25,893 | €29,819 | +€3,927 | +15.2% |
| Fixed assets | 21/28 | €8,688 | €9,275 | +€587 | +6.8% |
| Tangible fixed assets | 22/27 | €8,632 | €9,219 | +€587 | +6.8% |
| Land and buildings | 22 | €7,946 | €6,528 | -€1,418 | -17.8% |
| Furniture and vehicles | 24 | €686 | €2,691 | +€2,004 | +292% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €17,204 | €20,544 | +€3,340 | +19.4% |
| Amounts receivable within one year | 40/41 | €9,672 | €10,386 | +€715 | +7.4% |
| Trade receivables | 40 | €6,649 | €8,373 | +€1,724 | +25.9% |
| Other amounts receivable | 41 | €3,022 | €2,013 | -€1,009 | -33.4% |
| Cash at bank and in hand | 54/58 | €6,929 | €9,530 | +€2,601 | +37.5% |
| Deferred charges and accrued income | 490/1 | €604 | €628 | +€24 | +4.0% |
| Total equity and liabilities | 10/49 | €25,893 | €29,819 | +€3,927 | +15.2% |
| Equity | 10/15 | €6,731 | €11,883 | +€5,152 | +76.5% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Reserves | 13 | €9,874 | €9,874 | = | 0.0% |
| Distributable reserves | 133 | €9,874 | €9,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,243 | -€3,091 | +€5,152 | +62.5% |
| Amounts payable | 17/49 | €19,162 | €17,936 | -€1,226 | -6.4% |
| Amounts payable within one year | 42/48 | €19,162 | €17,936 | -€1,226 | -6.4% |
| Trade debts | 44 | €8,110 | €1,927 | -€6,184 | -76.2% |
| Suppliers | 440/4 | €8,110 | €1,927 | -€6,184 | -76.2% |
| Taxes, remuneration and social security | 45 | €7,190 | €8,925 | +€1,735 | +24.1% |
| Taxes | 450/3 | €7,190 | €8,925 | +€1,735 | +24.1% |
| Other amounts payable | 47/48 | €3,862 | €7,085 | +€3,223 | +83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,266 | €2,133 | -€134 | -5.9% |
| Other operating charges | 640/8 | €892 | €524 | -€368 | -41.3% |
| Gross operating margin | 9900 | €4,947 | €14,796 | +€9,850 | +199% |
| Operating profit (loss) | 9901 | €1,788 | €12,139 | +€10,351 | +579% |
| Financial income | 75/76B | €74 | €43 | -€31 | -41.3% |
| Recurring financial income | 75 | €74 | €43 | -€31 | -41.3% |
| Financial charges | 65/66B | €1,112 | €853 | -€259 | -23.3% |
| Recurring financial charges | 65 | €1,112 | €853 | -€259 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €750 | €11,329 | +€10,579 | +1,410% |
| Income taxes | 67/77 | €3,746 | €6,177 | +€2,432 | +64.9% |
| Profit (loss) for the period | 9904 | -€2,995 | €5,152 | +€8,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,995 | €5,152 | +€8,148 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.