LNS Entertainment: 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.
LNS Entertainment
Largest movements
- Receivables within one year +€29,322
up €29,322 (+99.6%), from €29,451 to €58,773
of which Trade receivables: +€28,368
- Cash -€3,803
down €3,803 (-19.2%), from €19,811 to €16,008
mainly Receivables within one year (-€29,322)
- Tax, wage and social debts +€11,610
up €11,610 (+221%), from €5,260 to €16,870
- Trade debts +€7,872
new in 2023: €7,872
- Reserves +€6,037
up €6,037 (+14.5%), from €41,503 to €47,540
- Gross operating margin -€42,219
down €42,219 (-86.2%), from €49,003 to €6,784
- Taxes -€8,129
down €8,129 (-84.3%), from €9,638 to €1,509
- Financial income +€998
new in 2023: €998
- Other operating charges -€702
down €702 (-86.6%), from €811 to €109
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,263 | €74,781 | +€25,518 | +51.8% |
| Current assets | 29/58 | €49,263 | €74,781 | +€25,518 | +51.8% |
| Amounts receivable within one year | 40/41 | €29,451 | €58,773 | +€29,322 | +99.6% |
| Trade receivables | 40 | €7,801 | €36,170 | +€28,368 | +364% |
| Other amounts receivable | 41 | €21,650 | €22,603 | +€953 | +4.4% |
| Cash at bank and in hand | 54/58 | €19,811 | €16,008 | -€3,803 | -19.2% |
| Total equity and liabilities | 10/49 | €49,263 | €74,781 | +€25,518 | +51.8% |
| Equity | 10/15 | €44,003 | €50,040 | +€6,037 | +13.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,503 | €47,540 | +€6,037 | +14.5% |
| Distributable reserves | 133 | €41,503 | €47,540 | +€6,037 | +14.5% |
| Amounts payable | 17/49 | €5,260 | €24,741 | +€19,482 | +370% |
| Amounts payable within one year | 42/48 | €5,260 | €24,741 | +€19,482 | +370% |
| Trade debts | 44 | - | €7,872 | +€7,872 | |
| Suppliers | 440/4 | - | €7,872 | +€7,872 | |
| Taxes, remuneration and social security | 45 | €5,260 | €16,870 | +€11,610 | +221% |
| Taxes | 450/3 | €5,260 | €16,870 | +€11,610 | +221% |
| Other operating charges | 640/8 | €811 | €109 | -€702 | -86.6% |
| Gross operating margin | 9900 | €49,003 | €6,784 | -€42,219 | -86.2% |
| Operating profit (loss) | 9901 | €48,192 | €6,675 | -€41,517 | -86.1% |
| Financial income | 75/76B | - | €998 | +€998 | |
| Recurring financial income | 75 | - | €998 | +€998 | |
| Financial charges | 65/66B | €0 | €128 | +€127 | +84,967% |
| Recurring financial charges | 65 | €0 | €128 | +€127 | +84,967% |
| Profit (loss) for the period before taxes | 9903 | €48,192 | €7,546 | -€40,646 | -84.3% |
| Income taxes | 67/77 | €9,638 | €1,509 | -€8,129 | -84.3% |
| Profit (loss) for the period | 9904 | €38,553 | €6,037 | -€32,517 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,553 | €6,037 | -€32,517 | -84.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.