LS Repair: 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 Repair
Largest movements
- Receivables within one year +€24,306
up €24,306 (+312%), from €7,801 to €32,108
of which Trade receivables: +€19,977
- Cash -€16,889
down €16,889 (-21.1%), from €79,918 to €63,029
mainly Receivables within one year (-€24,306) and Investment in fixed assets (net) (-€18,923)
- Tangible fixed assets +€11,461
up €11,461 (+79.3%), from €14,461 to €25,922
of which Furniture and vehicles: +€8,038
- Reserves +€22,441
up €22,441 (+34.7%), from €64,754 to €87,194
- Tax, wage and social debts -€4,566
down €4,566 (-25.4%), from €17,983 to €13,417
- Accrued charges and deferred income -€2,055
down €2,055 (-68.3%), from €3,008 to €952
- Other debts +€1,706
up €1,706 (+13.3%), from €12,820 to €14,526
- Trade debts +€1,627
up €1,627 (+138%), from €1,176 to €2,803
- Gross operating margin -€11,283
down €11,283 (-23.0%), from €49,115 to €37,832
- Write-downs -€4,752
down €4,752 (-100%), from €4,752 to €0
- Depreciation +€3,449
up €3,449 (+85.9%), from €4,013 to €7,462
- Taxes -€2,191
down €2,191 (-27.5%), from €7,965 to €5,774
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 | €102,741 | €121,892 | +€19,151 | +18.6% |
| Fixed assets | 21/28 | €14,461 | €25,922 | +€11,461 | +79.3% |
| Tangible fixed assets | 22/27 | €14,461 | €25,922 | +€11,461 | +79.3% |
| Plant, machinery and equipment | 23 | €6,597 | €5,197 | -€1,400 | -21.2% |
| Furniture and vehicles | 24 | €7,863 | €15,902 | +€8,038 | +102% |
| Other tangible fixed assets | 26 | - | €4,823 | +€4,823 | |
| Current assets | 29/58 | €88,280 | €95,970 | +€7,690 | +8.7% |
| Stocks and contracts in progress | 3 | €531 | €717 | +€187 | +35.2% |
| Stocks | 30/36 | €531 | €717 | +€187 | +35.2% |
| Amounts receivable within one year | 40/41 | €7,801 | €32,108 | +€24,306 | +312% |
| Trade receivables | 40 | €7,801 | €27,779 | +€19,977 | +256% |
| Other amounts receivable | 41 | €0 | €4,329 | +€4,329 | |
| Cash at bank and in hand | 54/58 | €79,918 | €63,029 | -€16,889 | -21.1% |
| Deferred charges and accrued income | 490/1 | €30 | €116 | +€87 | +290% |
| Total equity and liabilities | 10/49 | €102,741 | €121,892 | +€19,151 | +18.6% |
| Equity | 10/15 | €67,754 | €90,194 | +€22,441 | +33.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,754 | €87,194 | +€22,441 | +34.7% |
| Distributable reserves | 133 | €64,754 | €87,194 | +€22,441 | +34.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,987 | €31,698 | -€3,289 | -9.4% |
| Amounts payable within one year | 42/48 | €31,979 | €30,745 | -€1,234 | -3.9% |
| Trade debts | 44 | €1,176 | €2,803 | +€1,627 | +138% |
| Suppliers | 440/4 | €1,176 | €2,803 | +€1,627 | +138% |
| Taxes, remuneration and social security | 45 | €17,983 | €13,417 | -€4,566 | -25.4% |
| Taxes | 450/3 | €17,983 | €13,417 | -€4,566 | -25.4% |
| Other amounts payable | 47/48 | €12,820 | €14,526 | +€1,706 | +13.3% |
| Accrued charges and deferred income | 492/3 | €3,008 | €952 | -€2,055 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,013 | €7,462 | +€3,449 | +85.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,752 | €0 | -€4,752 | -100% |
| Other operating charges | 640/8 | €717 | €1,094 | +€377 | +52.6% |
| Gross operating margin | 9900 | €49,115 | €37,832 | -€11,283 | -23.0% |
| Operating profit (loss) | 9901 | €39,633 | €29,276 | -€10,356 | -26.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €858 | €1,061 | +€203 | +23.7% |
| Recurring financial charges | 65 | €858 | €1,061 | +€203 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €38,774 | €28,215 | -€10,560 | -27.2% |
| Income taxes | 67/77 | €7,965 | €5,774 | -€2,191 | -27.5% |
| Profit (loss) for the period | 9904 | €30,810 | €22,441 | -€8,369 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,810 | €22,441 | -€8,369 | -27.2% |
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 19 October 2026 via checked.be.