LS AUTO: 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 AUTO
Largest movements
- Stocks and contracts +€44,936
up €44,936 (+91.9%), from €48,903 to €93,839
- Cash +€9,665
up €9,665 (+189.3%), from €5,107 to €14,772
mainly Other debts (+€41,626) and Trade debts (+€17,232)
- Receivables within one year +€1,250
up €1,250 (+65.8%), from €1,900 to €3,150
- Other debts +€41,626
up €41,626 (+28.0%), from €148,712 to €190,337
- Trade debts +€17,232
up €17,232 (+24311.3%), from €71 to €17,303
- Profit (loss) carried forward -€6,505
down €6,505 (-5.4%), from -€120,425 to -€126,930
- Tax, wage and social debts +€4,278
up €4,278 (+474.6%), from €901 to €5,179
of which Taxes: +€3,478
- Gross operating margin +€13,351
up €13,351 (+70.2%), from -€19,025 to -€5,674
- Other operating charges -€608
down €608 (-57.0%), from €1,067 to €459
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 | €58,519 | €115,149 | +€56,630 | +96.8% |
| Fixed assets | 21/28 | €2,583 | €2,583 | = | 0.0% |
| Financial fixed assets | 28 | €2,583 | €2,583 | = | 0.0% |
| Current assets | 29/58 | €55,936 | €112,566 | +€56,630 | +101.2% |
| Stocks and contracts in progress | 3 | €48,903 | €93,839 | +€44,936 | +91.9% |
| Stocks | 30/36 | €48,903 | €93,839 | +€44,936 | +91.9% |
| Amounts receivable within one year | 40/41 | €1,900 | €3,150 | +€1,250 | +65.8% |
| Trade receivables | 40 | €1,900 | €3,150 | +€1,250 | +65.8% |
| Cash at bank and in hand | 54/58 | €5,107 | €14,772 | +€9,665 | +189.3% |
| Deferred charges and accrued income | 490/1 | €27 | €805 | +€778 | +2929.2% |
| Total equity and liabilities | 10/49 | €58,519 | €115,149 | +€56,630 | +96.8% |
| Equity | 10/15 | -€91,165 | -€97,670 | -€6,505 | -7.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €8,800 | €8,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,800 | €8,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,425 | -€126,930 | -€6,505 | -5.4% |
| Amounts payable | 17/49 | €149,684 | €212,819 | +€63,135 | +42.2% |
| Amounts payable within one year | 42/48 | €149,684 | €212,819 | +€63,135 | +42.2% |
| Trade debts | 44 | €71 | €17,303 | +€17,232 | +24311.3% |
| Suppliers | 440/4 | €71 | €17,303 | +€17,232 | +24311.3% |
| Taxes, remuneration and social security | 45 | €901 | €5,179 | +€4,278 | +474.6% |
| Taxes | 450/3 | €901 | €4,379 | +€3,478 | +385.8% |
| Remuneration and social security | 454/9 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €148,712 | €190,337 | +€41,626 | +28.0% |
| Other operating charges | 640/8 | €1,067 | €459 | -€608 | -57.0% |
| Gross operating margin | 9900 | -€19,025 | -€5,674 | +€13,351 | +70.2% |
| Operating profit (loss) | 9901 | -€20,092 | -€6,133 | +€13,959 | +69.5% |
| Financial charges | 65/66B | €413 | €373 | -€41 | -9.9% |
| Recurring financial charges | 65 | €413 | €373 | -€41 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,505 | -€6,505 | +€14,000 | +68.3% |
| Profit (loss) for the period | 9904 | -€20,505 | -€6,505 | +€14,000 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,505 | -€6,505 | +€14,000 | +68.3% |
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 10 October 2026 via checked.be.