LS ACCOUNTANCY: 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.
LS ACCOUNTANCY
Largest movements
- Receivables within one year -€26,840
down €26,840 (-97.9%), from €27,415 to €575
- Tangible fixed assets -€19,666
down €19,666 (-6.2%), from €319,291 to €299,625
of which Furniture and vehicles: -€12,327
- Financial fixed assets -€10,003
down €10,003 (-40.0%), from €24,991 to €14,988
- Debts after one year -€63,386
down €63,386 (-44.2%), from €143,300 to €79,914
- Reserves +€45,488
up €45,488 (+47.3%), from €96,165 to €141,653
- Other debts -€31,612
down €31,612 (-49.6%), from €63,725 to €32,113
- Current portion of long-term debt -€10,618
down €10,618 (-47.8%), from €22,232 to €11,614
- Gross operating margin +€7,638
up €7,638 (+10.3%), from €74,138 to €81,776
- Taxes -€1,176
down €1,176 (-24.0%), from €4,907 to €3,731
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 | €399,544 | €343,387 | -€56,157 | -14.1% |
| Fixed assets | 21/28 | €344,282 | €314,613 | -€29,669 | -8.6% |
| Tangible fixed assets | 22/27 | €319,291 | €299,625 | -€19,666 | -6.2% |
| Plant, machinery and equipment | 23 | €285 | - | -€285 | |
| Furniture and vehicles | 24 | €23,627 | €11,300 | -€12,327 | -52.2% |
| Other tangible fixed assets | 26 | €295,379 | €288,325 | -€7,054 | -2.4% |
| Financial fixed assets | 28 | €24,991 | €14,988 | -€10,003 | -40.0% |
| Current assets | 29/58 | €55,262 | €28,774 | -€26,488 | -47.9% |
| Amounts receivable within one year | 40/41 | €27,415 | €575 | -€26,840 | -97.9% |
| Other amounts receivable | 41 | €27,415 | €575 | -€26,840 | -97.9% |
| Cash at bank and in hand | 54/58 | €25,281 | €24,439 | -€842 | -3.3% |
| Deferred charges and accrued income | 490/1 | €2,567 | €3,760 | +€1,193 | +46.5% |
| Total equity and liabilities | 10/49 | €399,544 | €343,387 | -€56,157 | -14.1% |
| Equity | 10/15 | €158,165 | €203,653 | +€45,488 | +28.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €96,165 | €141,653 | +€45,488 | +47.3% |
| Distributable reserves | 133 | €96,165 | €141,653 | +€45,488 | +47.3% |
| Amounts payable | 17/49 | €241,379 | €139,734 | -€101,645 | -42.1% |
| Amounts payable after more than one year | 17 | €143,300 | €79,914 | -€63,386 | -44.2% |
| Financial debts | 170/4 | €143,300 | €79,914 | -€63,386 | -44.2% |
| Amounts payable within one year | 42/48 | €97,959 | €59,820 | -€38,139 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €22,232 | €11,614 | -€10,618 | -47.8% |
| Trade debts | 44 | €349 | €962 | +€613 | +175% |
| Suppliers | 440/4 | €349 | €962 | +€613 | +175% |
| Taxes, remuneration and social security | 45 | €11,653 | €15,131 | +€3,478 | +29.9% |
| Taxes | 450/3 | €11,653 | €15,131 | +€3,478 | +29.9% |
| Other amounts payable | 47/48 | €63,725 | €32,113 | -€31,612 | -49.6% |
| Accrued charges and deferred income | 492/3 | €121 | - | -€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,256 | €30,227 | -€29 | -0.1% |
| Other operating charges | 640/8 | €2,210 | €2,330 | +€120 | +5.4% |
| Gross operating margin | 9900 | €74,138 | €81,776 | +€7,638 | +10.3% |
| Operating profit (loss) | 9901 | €41,671 | €49,219 | +€7,548 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €41,671 | €49,219 | +€7,548 | +18.1% |
| Income taxes | 67/77 | €4,907 | €3,731 | -€1,176 | -24.0% |
| Profit (loss) for the period | 9904 | €36,764 | €45,488 | +€8,724 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,764 | €45,488 | +€8,724 | +23.7% |
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 21 October 2026 via checked.be.