LS INFORMATION SERVICES: 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 INFORMATION SERVICES
Largest movements
- Cash +€141,231
up €141,231 (+60.8%), from €232,267 to €373,498
mainly Receivables within one year (+€89,984) and Net result for the year (+€25,985)
- Receivables within one year -€89,984
down €89,984 (-62.6%), from €143,711 to €53,727
of which Other amounts receivable: -€49,017
- Other debts +€17,509
up €17,509 (+69.0%), from €25,385 to €42,895
- Tax, wage and social debts +€17,397
up €17,397 (+65.7%), from €26,500 to €43,897
of which Taxes: +€16,276
- Trade debts +€13,940
up €13,940 (+45.5%), from €30,649 to €44,589
- Gross operating margin +€42,425
up €42,425 (+34.6%), from €122,627 to €165,052
- Taxes +€12,093
up €12,093 (+1149.4%), from €1,052 to €13,145
- Staff costs -€8,449
down €8,449 (-6.5%), from €129,359 to €120,910
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 | €391,654 | €440,771 | +€49,117 | +12.5% |
| Fixed assets | 21/28 | €10,552 | €7,024 | -€3,528 | -33.4% |
| Tangible fixed assets | 22/27 | €6,021 | €2,493 | -€3,528 | -58.6% |
| Plant, machinery and equipment | 23 | - | €1,444 | +€1,444 | |
| Furniture and vehicles | 24 | €6,021 | €1,049 | -€4,972 | -82.6% |
| Financial fixed assets | 28 | €4,531 | €4,531 | = | 0.0% |
| Current assets | 29/58 | €381,102 | €433,747 | +€52,645 | +13.8% |
| Amounts receivable within one year | 40/41 | €143,711 | €53,727 | -€89,984 | -62.6% |
| Trade receivables | 40 | €94,694 | €53,727 | -€40,967 | -43.3% |
| Other amounts receivable | 41 | €49,017 | - | -€49,017 | |
| Cash at bank and in hand | 54/58 | €232,267 | €373,498 | +€141,231 | +60.8% |
| Deferred charges and accrued income | 490/1 | €5,124 | €6,522 | +€1,398 | +27.3% |
| Total equity and liabilities | 10/49 | €391,654 | €440,771 | +€49,117 | +12.5% |
| Equity | 10/15 | €309,119 | €309,390 | +€271 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290,519 | €290,790 | +€271 | +0.1% |
| Distributable reserves | 133 | €290,519 | €290,790 | +€271 | +0.1% |
| Amounts payable | 17/49 | €82,535 | €131,381 | +€48,847 | +59.2% |
| Amounts payable within one year | 42/48 | €82,535 | €131,381 | +€48,847 | +59.2% |
| Trade debts | 44 | €30,649 | €44,589 | +€13,940 | +45.5% |
| Suppliers | 440/4 | €30,649 | €44,589 | +€13,940 | +45.5% |
| Taxes, remuneration and social security | 45 | €26,500 | €43,897 | +€17,397 | +65.7% |
| Taxes | 450/3 | €13,211 | €29,487 | +€16,276 | +123.2% |
| Remuneration and social security | 454/9 | €13,289 | €14,410 | +€1,121 | +8.4% |
| Other amounts payable | 47/48 | €25,385 | €42,895 | +€17,509 | +69.0% |
| Remuneration, social security and pensions | 62 | €129,359 | €120,910 | -€8,449 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,052 | €5,227 | +€175 | +3.5% |
| Other operating charges | 640/8 | €1,179 | €1,014 | -€166 | -14.1% |
| Gross operating margin | 9900 | €122,627 | €165,052 | +€42,425 | +34.6% |
| Operating profit (loss) | 9901 | -€12,963 | €37,902 | +€50,865 | |
| Financial income | 75/76B | €622 | €1,374 | +€751 | +120.8% |
| Recurring financial income | 75 | €622 | €1,374 | +€751 | +120.8% |
| Financial charges | 65/66B | €270 | €146 | -€124 | -45.9% |
| Recurring financial charges | 65 | €270 | €146 | -€124 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,611 | €39,130 | +€51,740 | |
| Income taxes | 67/77 | €1,052 | €13,145 | +€12,093 | +1149.4% |
| Profit (loss) for the period | 9904 | -€13,663 | €25,985 | +€39,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,663 | €25,985 | +€39,647 |
Source: filed annual accounts (NBB), fiscal years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.