LS Carrelages: 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 Carrelages
Largest movements
- Tangible fixed assets +€32,392
up €32,392 (+79.1%), from €40,945 to €73,337
of which Plant, machinery and equipment: +€32,609
- Cash -€18,027
down €18,027 (-58.3%), from €30,939 to €12,912
mainly Investment in fixed assets (net) (-€42,490) and Other debts (-€15,595)
- Deferred charges and accrued income -€11,728
down €11,728 (-64.4%), from €18,202 to €6,474
- Receivables within one year +€8,891
up €8,891 (+24.2%), from €36,768 to €45,659
of which Other amounts receivable: +€18,511
- Other debts -€15,595
down €15,595 (-47.6%), from €32,748 to €17,154
- Debts after one year +€14,584
up €14,584 (+38.5%), from €37,895 to €52,479
- Current portion of long-term debt +€8,188
up €8,188 (+96.7%), from €8,470 to €16,657
- Trade debts +€4,955
up €4,955 (+45.7%), from €10,854 to €15,810
- Tax, wage and social debts -€2,946
down €2,946 (-22.2%), from €13,242 to €10,296
of which Taxes: -€6,438
- Gross operating margin +€44,186
up €44,186 (+204%), from €21,649 to €65,834
- Staff costs +€37,708
up €37,708 (+376%), from €10,033 to €47,741
- Depreciation +€8,853
up €8,853 (+711%), from €1,245 to €10,098
- Financial charges +€2,525
up €2,525 (+242%), from €1,045 to €3,571
- Taxes -€1,390
down €1,390 (-57.6%), from €2,415 to €1,025
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 | €129,555 | €141,082 | +€11,527 | +8.9% |
| Fixed assets | 21/28 | €43,645 | €76,037 | +€32,392 | +74.2% |
| Tangible fixed assets | 22/27 | €40,945 | €73,337 | +€32,392 | +79.1% |
| Plant, machinery and equipment | 23 | - | €32,609 | +€32,609 | |
| Furniture and vehicles | 24 | €40,945 | €40,728 | -€217 | -0.5% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €85,910 | €65,044 | -€20,865 | -24.3% |
| Amounts receivable within one year | 40/41 | €36,768 | €45,659 | +€8,891 | +24.2% |
| Trade receivables | 40 | €36,768 | €27,148 | -€9,620 | -26.2% |
| Other amounts receivable | 41 | - | €18,511 | +€18,511 | |
| Cash at bank and in hand | 54/58 | €30,939 | €12,912 | -€18,027 | -58.3% |
| Deferred charges and accrued income | 490/1 | €18,202 | €6,474 | -€11,728 | -64.4% |
| Total equity and liabilities | 10/49 | €129,555 | €141,082 | +€11,527 | +8.9% |
| Equity | 10/15 | €26,346 | €28,687 | +€2,341 | +8.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €12,943 | €12,943 | = | 0.0% |
| Distributable reserves | 133 | €12,943 | €12,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,402 | €11,743 | +€2,341 | +24.9% |
| Amounts payable | 17/49 | €103,209 | €112,395 | +€9,186 | +8.9% |
| Amounts payable after more than one year | 17 | €37,895 | €52,479 | +€14,584 | +38.5% |
| Financial debts | 170/4 | €37,895 | €52,479 | +€14,584 | +38.5% |
| Amounts payable within one year | 42/48 | €65,314 | €59,916 | -€5,398 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €8,470 | €16,657 | +€8,188 | +96.7% |
| Trade debts | 44 | €10,854 | €15,810 | +€4,955 | +45.7% |
| Suppliers | 440/4 | €10,854 | €15,810 | +€4,955 | +45.7% |
| Taxes, remuneration and social security | 45 | €13,242 | €10,296 | -€2,946 | -22.2% |
| Taxes | 450/3 | €10,665 | €4,227 | -€6,438 | -60.4% |
| Remuneration and social security | 454/9 | €2,577 | €6,069 | +€3,492 | +136% |
| Other amounts payable | 47/48 | €32,748 | €17,154 | -€15,595 | -47.6% |
| Remuneration, social security and pensions | 62 | €10,033 | €47,741 | +€37,708 | +376% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,245 | €10,098 | +€8,853 | +711% |
| Other operating charges | 640/8 | €2,516 | €1,761 | -€755 | -30.0% |
| Gross operating margin | 9900 | €21,649 | €65,834 | +€44,186 | +204% |
| Operating profit (loss) | 9901 | €7,854 | €6,233 | -€1,621 | -20.6% |
| Financial income | 75/76B | €48 | €35 | -€13 | -27.6% |
| Recurring financial income | 75 | €48 | €35 | -€13 | -27.6% |
| Financial charges | 65/66B | €1,045 | €3,571 | +€2,525 | +242% |
| Recurring financial charges | 65 | €1,045 | €3,571 | +€2,525 | +242% |
| Profit (loss) for the period before taxes | 9903 | €6,857 | €2,697 | -€4,159 | -60.7% |
| Income taxes | 67/77 | €2,415 | €1,025 | -€1,390 | -57.6% |
| Profit (loss) for the period | 9904 | €4,442 | €1,672 | -€2,769 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,442 | €1,672 | -€2,769 | -62.3% |
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 20 October 2026 via checked.be.