LS AUDIT & CO: 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.
LS AUDIT & CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€198,586
up €198,586 (+87.3%), from €227,412 to €425,998
- Debts after one year -€145,425
down €145,425 (-5.8%), from €2.5m to €2.4m
of which Financial debts: -€107,604
- Financial charges +€80,455
up €80,455 (+435.0%), from €18,493 to €98,948
- Gross operating margin -€14,967
down €14,967 (-59.9%), from €24,976 to €10,009
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,865,130 | €2,897,063 | +€31,934 | +1.1% |
| Fixed assets | 21/28 | €2,501,414 | €2,501,414 | = | 0.0% |
| Financial fixed assets | 28 | €2,501,414 | €2,501,414 | = | 0.0% |
| Current assets | 29/58 | €363,716 | €395,650 | +€31,934 | +8.8% |
| Amounts receivable within one year | 40/41 | €344,963 | €358,766 | +€13,803 | +4.0% |
| Trade receivables | 40 | €55,944 | €69,460 | +€13,515 | +24.2% |
| Other amounts receivable | 41 | €289,019 | €289,306 | +€287 | +0.1% |
| Cash at bank and in hand | 54/58 | €18,753 | €36,884 | +€18,131 | +96.7% |
| Total equity and liabilities | 10/49 | €2,865,130 | €2,897,063 | +€31,934 | +1.1% |
| Equity | 10/15 | €229,412 | €427,998 | +€198,586 | +86.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,412 | €425,998 | +€198,586 | +87.3% |
| Amounts payable | 17/49 | €2,635,718 | €2,469,065 | -€166,652 | -6.3% |
| Amounts payable after more than one year | 17 | €2,502,025 | €2,356,600 | -€145,425 | -5.8% |
| Financial debts | 170/4 | €538,020 | €430,416 | -€107,604 | -20.0% |
| Other amounts payable | 178/9 | €1,964,005 | €1,926,184 | -€37,821 | -1.9% |
| Amounts payable within one year | 42/48 | €133,693 | €112,466 | -€21,227 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €107,604 | €107,604 | = | 0.0% |
| Trade debts | 44 | €20,008 | €4,862 | -€15,147 | -75.7% |
| Suppliers | 440/4 | €20,008 | €4,862 | -€15,147 | -75.7% |
| Taxes, remuneration and social security | 45 | €6,080 | - | -€6,080 | |
| Taxes | 450/3 | €6,080 | - | -€6,080 | |
| Gross operating margin | 9900 | €24,976 | €10,009 | -€14,967 | -59.9% |
| Operating profit (loss) | 9901 | €24,976 | €10,009 | -€14,967 | -59.9% |
| Financial income | 75/76B | €287,519 | €287,525 | +€6 | 0.0% |
| Recurring financial income | 75 | €287,519 | €287,525 | +€6 | 0.0% |
| Financial charges | 65/66B | €18,493 | €98,948 | +€80,455 | +435.0% |
| Recurring financial charges | 65 | €18,493 | €98,948 | +€80,455 | +435.0% |
| Profit (loss) for the period before taxes | 9903 | €294,002 | €198,586 | -€95,416 | -32.5% |
| Profit (loss) for the period | 9904 | €294,002 | €198,586 | -€95,416 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €294,002 | €198,586 | -€95,416 | -32.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.