LNS SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€42,128
down €42,128 (-32.4%), from €130,102 to €87,974
- Cash -€2,197
down €2,197 (-78.8%), from €2,787 to €590
mainly Net result for the year (-€58,674) and Tax, wage and social debts (-€39,246)
- Profit (loss) carried forward -€58,674
down €58,674, from €31,991 to -€26,683
- Trade debts +€41,594
up €41,594 (+2,107%), from €1,974 to €43,568
- Tax, wage and social debts -€39,246
down €39,246 (-46.9%), from €83,624 to €44,379
of which Remuneration and social security: -€21,951
- Accrued charges and deferred income +€12,000
up €12,000 (+100%), from €12,000 to €24,000
- Gross operating margin -€53,396
down €53,396 (-19.1%), from €279,352 to €225,956
- Staff costs +€20,274
up €20,274 (+7.7%), from €262,486 to €282,760
- Taxes -€4,499
down €4,499 (-89.5%), from €5,024 to €525
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 | €134,589 | €90,264 | -€44,326 | -32.9% |
| Fixed assets | 21/28 | €1,700 | €1,700 | = | 0.0% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €132,889 | €88,564 | -€44,326 | -33.4% |
| Amounts receivable within one year | 40/41 | €130,102 | €87,974 | -€42,128 | -32.4% |
| Trade receivables | 40 | €130,102 | €87,974 | -€42,128 | -32.4% |
| Cash at bank and in hand | 54/58 | €2,787 | €590 | -€2,197 | -78.8% |
| Total equity and liabilities | 10/49 | €134,589 | €90,264 | -€44,326 | -32.9% |
| Equity | 10/15 | €36,991 | -€21,683 | -€58,674 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,991 | -€26,683 | -€58,674 | |
| Amounts payable | 17/49 | €97,598 | €111,947 | +€14,348 | +14.7% |
| Amounts payable within one year | 42/48 | €85,598 | €87,947 | +€2,348 | +2.7% |
| Trade debts | 44 | €1,974 | €43,568 | +€41,594 | +2,107% |
| Suppliers | 440/4 | €1,974 | €43,568 | +€41,594 | +2,107% |
| Taxes, remuneration and social security | 45 | €83,624 | €44,379 | -€39,246 | -46.9% |
| Taxes | 450/3 | €27,193 | €9,899 | -€17,295 | -63.6% |
| Remuneration and social security | 454/9 | €56,431 | €34,480 | -€21,951 | -38.9% |
| Accrued charges and deferred income | 492/3 | €12,000 | €24,000 | +€12,000 | +100% |
| Remuneration, social security and pensions | 62 | €262,486 | €282,760 | +€20,274 | +7.7% |
| Other operating charges | 640/8 | €387 | €555 | +€168 | +43.3% |
| Gross operating margin | 9900 | €279,352 | €225,956 | -€53,396 | -19.1% |
| Operating profit (loss) | 9901 | €16,478 | -€57,359 | -€73,837 | |
| Financial income | 75/76B | €1,224 | €2 | -€1,222 | -99.8% |
| Recurring financial income | 75 | €1,224 | €2 | -€1,222 | -99.8% |
| Financial charges | 65/66B | €241 | €792 | +€551 | +228% |
| Recurring financial charges | 65 | €241 | €792 | +€551 | +228% |
| Profit (loss) for the period before taxes | 9903 | €17,461 | -€58,149 | -€75,609 | |
| Income taxes | 67/77 | €5,024 | €525 | -€4,499 | -89.5% |
| Profit (loss) for the period | 9904 | €12,437 | -€58,674 | -€71,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,437 | -€58,674 | -€71,111 |
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 15 October 2026 via checked.be.