LMServices: 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.
LMServices
Largest movements
- Cash -€54,908
down €54,908 (-53.7%), from €102,290 to €47,382
mainly Contributions, distributions and other (-€50,000) and Net result for the year (-€23,050)
- Tangible fixed assets -€15,055
no longer reported in 2025 (was €15,055)
- Receivables within one year +€5,331
up €5,331 (+14.8%), from €35,984 to €41,315
of which Other amounts receivable: +€10,396
- Deferred charges and accrued income -€5,310
no longer reported in 2025 (was €5,310)
- Profit (loss) carried forward -€73,050
down €73,050 (-90.5%), from €80,694 to €7,644
- Other debts +€18,500
up €18,500 (+58.7%), from €31,500 to €50,000
- Accrued charges and deferred income -€10,048
no longer reported in 2025 (was €10,048)
- Trade debts -€8,020
down €8,020 (-83.5%), from €9,608 to €1,588
- Gross operating margin -€20,591
down €20,591, from €1,936 to -€18,655
- Provisions -€4,000
down €4,000 (-80.0%), from €5,000 to €1,000
- Taxes -€1,855
down €1,855 (-64.3%), from €2,884 to €1,029
- Financial income -€785
no longer reported in 2025 (was €785)
- Financial charges +€268
up €268 (+22.0%), from €1,217 to €1,485
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 | €160,139 | €88,696 | -€71,443 | -44.6% |
| Fixed assets | 21/28 | €16,555 | - | -€16,555 | |
| Tangible fixed assets | 22/27 | €15,055 | - | -€15,055 | |
| Other tangible fixed assets | 26 | €15,055 | - | -€15,055 | |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €143,584 | €88,696 | -€54,888 | -38.2% |
| Amounts receivable within one year | 40/41 | €35,984 | €41,315 | +€5,331 | +14.8% |
| Trade receivables | 40 | €5,294 | €229 | -€5,066 | -95.7% |
| Other amounts receivable | 41 | €30,690 | €41,086 | +€10,396 | +33.9% |
| Cash at bank and in hand | 54/58 | €102,290 | €47,382 | -€54,908 | -53.7% |
| Deferred charges and accrued income | 490/1 | €5,310 | - | -€5,310 | |
| Total equity and liabilities | 10/49 | €160,139 | €88,696 | -€71,443 | -44.6% |
| Equity | 10/15 | €101,099 | €28,049 | -€73,050 | -72.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,694 | €7,644 | -€73,050 | -90.5% |
| Provisions and deferred taxes | 16 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Other liabilities and charges | 164/5 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Amounts payable | 17/49 | €54,040 | €54,647 | +€607 | +1.1% |
| Amounts payable within one year | 42/48 | €43,992 | €54,647 | +€10,655 | +24.2% |
| Trade debts | 44 | €9,608 | €1,588 | -€8,020 | -83.5% |
| Suppliers | 440/4 | €9,608 | €1,588 | -€8,020 | -83.5% |
| Taxes, remuneration and social security | 45 | €2,884 | €3,059 | +€176 | +6.1% |
| Taxes | 450/3 | €2,884 | €3,059 | +€176 | +6.1% |
| Other amounts payable | 47/48 | €31,500 | €50,000 | +€18,500 | +58.7% |
| Accrued charges and deferred income | 492/3 | €10,048 | - | -€10,048 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,000 | €1,000 | -€4,000 | -80.0% |
| Other operating charges | 640/8 | €894 | €881 | -€13 | -1.5% |
| Gross operating margin | 9900 | €1,936 | -€18,655 | -€20,591 | |
| Operating profit (loss) | 9901 | -€3,958 | -€20,536 | -€16,578 | -418.8% |
| Financial income | 75/76B | €785 | - | -€785 | |
| Recurring financial income | 75 | €785 | - | -€785 | |
| Financial charges | 65/66B | €1,217 | €1,485 | +€268 | +22.0% |
| Recurring financial charges | 65 | €1,217 | €1,485 | +€268 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,390 | -€22,021 | -€17,631 | -401.6% |
| Income taxes | 67/77 | €2,884 | €1,029 | -€1,855 | -64.3% |
| Profit (loss) for the period | 9904 | -€7,274 | -€23,050 | -€15,776 | -216.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,274 | -€23,050 | -€15,776 | -216.9% |
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 5 October 2026 via checked.be.