LNL SERVICES: 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.
LNL SERVICES
Largest movements
- Cash -€131,280
down €131,280 (-28.3%), from €464,144 to €332,864
mainly Other debts (-€222,525)
- Receivables within one year -€48,796
down €48,796 (-93.4%), from €52,224 to €3,428
of which Trade receivables: -€49,728
- Other debts -€222,525
no longer reported in 2025 (was €222,525)
- Trade debts +€28,220
up €28,220 (+102.4%), from €27,546 to €55,766
- Profit (loss) carried forward +€14,146
up €14,146 (+5.9%), from €238,507 to €252,653
- Turnover -€99,798
down €99,798 (-16.3%), from €613,703 to €513,905
- Services and other goods -€98,783
down €98,783 (-15.9%), from €620,681 to €521,898
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 | €556,432 | €376,110 | -€180,322 | -32.4% |
| Fixed assets | 21/28 | €39,683 | €39,683 | = | 0.0% |
| Financial fixed assets | 28 | €39,683 | €39,683 | = | 0.0% |
| Affiliated companies | 280/1 | €39,583 | €39,583 | = | 0.0% |
| Participating interests | 280 | €39,583 | €39,583 | = | 0.0% |
| Other financial fixed assets | 284/8 | €100 | €100 | = | 0.0% |
| Shares | 284 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €516,749 | €336,427 | -€180,322 | -34.9% |
| Amounts receivable within one year | 40/41 | €52,224 | €3,428 | -€48,796 | -93.4% |
| Trade receivables | 40 | €49,728 | - | -€49,728 | |
| Other amounts receivable | 41 | €2,496 | €3,428 | +€932 | +37.3% |
| Cash at bank and in hand | 54/58 | €464,144 | €332,864 | -€131,280 | -28.3% |
| Deferred charges and accrued income | 490/1 | €381 | €135 | -€246 | -64.6% |
| Total equity and liabilities | 10/49 | €556,432 | €376,110 | -€180,322 | -32.4% |
| Equity | 10/15 | €306,157 | €320,303 | +€14,146 | +4.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,507 | €252,653 | +€14,146 | +5.9% |
| Amounts payable | 17/49 | €250,275 | €55,807 | -€194,468 | -77.7% |
| Amounts payable within one year | 42/48 | €250,071 | €55,766 | -€194,305 | -77.7% |
| Trade debts | 44 | €27,546 | €55,766 | +€28,220 | +102.4% |
| Suppliers | 440/4 | €27,546 | €55,766 | +€28,220 | +102.4% |
| Other amounts payable | 47/48 | €222,525 | - | -€222,525 | |
| Accrued charges and deferred income | 492/3 | €204 | €41 | -€163 | -79.9% |
| Operating income | 70/76A | €644,388 | €539,600 | -€104,788 | -16.3% |
| Turnover | 70 | €613,703 | €513,905 | -€99,798 | -16.3% |
| Other operating income | 74 | €30,685 | €25,695 | -€4,990 | -16.3% |
| Operating charges | 60/66A | €620,681 | €521,898 | -€98,783 | -15.9% |
| Services and other goods | 61 | €620,681 | €521,898 | -€98,783 | -15.9% |
| Operating profit (loss) | 9901 | €23,707 | €17,702 | -€6,005 | -25.3% |
| Financial income | 75/76B | €3,930 | €2,142 | -€1,788 | -45.5% |
| Recurring financial income | 75 | €3,930 | €2,142 | -€1,788 | -45.5% |
| Income from current assets | 751 | €3,930 | €2,142 | -€1,788 | -45.5% |
| Financial charges | 65/66B | €967 | €983 | +€16 | +1.7% |
| Recurring financial charges | 65 | €967 | €983 | +€16 | +1.7% |
| Other financial charges | 652/9 | €967 | €983 | +€16 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €26,670 | €18,861 | -€7,809 | -29.3% |
| Income taxes | 67/77 | €6,668 | €4,715 | -€1,953 | -29.3% |
| Taxes | 670/3 | €6,668 | €4,715 | -€1,953 | -29.3% |
| Profit (loss) for the period | 9904 | €20,002 | €14,146 | -€5,856 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,002 | €14,146 | -€5,856 | -29.3% |
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 6 October 2026 via checked.be.