LS Société: 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 Société
Largest movements
- Tangible fixed assets -€6,830
down €6,830 (-46.9%), from €14,550 to €7,720
of which Furniture and vehicles: -€5,180
- Cash +€2,802
up €2,802 (+14.2%), from €19,788 to €22,590
mainly Depreciation (+€6,830) and Net result for the year (+€4,888)
- Deferred charges and accrued income +€1,034
up €1,034 (+111%), from €936 to €1,971
- Tax, wage and social debts -€6,250
down €6,250 (-63.6%), from €9,830 to €3,580
- Reserves +€4,888
up €4,888 (+10.3%), from €47,493 to €52,381
- Trade debts -€2,053
down €2,053 (-96.8%), from €2,121 to €68
- Gross operating margin -€22,926
down €22,926 (-60.9%), from €37,646 to €14,721
- Taxes -€6,250
down €6,250 (-63.6%), from €9,830 to €3,580
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 | €61,944 | €58,529 | -€3,415 | -5.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,550 | €7,720 | -€6,830 | -46.9% |
| Tangible fixed assets | 22/27 | €14,550 | €7,720 | -€6,830 | -46.9% |
| Plant, machinery and equipment | 23 | €3,350 | €1,700 | -€1,650 | -49.3% |
| Furniture and vehicles | 24 | €11,200 | €6,020 | -€5,180 | -46.3% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €47,395 | €50,809 | +€3,415 | +7.2% |
| Amounts receivable within one year | 40/41 | €26,671 | €26,249 | -€422 | -1.6% |
| Trade receivables | 40 | €4,365 | €0 | -€4,365 | -100% |
| Other amounts receivable | 41 | €22,306 | €26,249 | +€3,943 | +17.7% |
| Cash at bank and in hand | 54/58 | €19,788 | €22,590 | +€2,802 | +14.2% |
| Deferred charges and accrued income | 490/1 | €936 | €1,971 | +€1,034 | +111% |
| Total equity and liabilities | 10/49 | €61,944 | €58,529 | -€3,415 | -5.5% |
| Equity | 10/15 | €49,993 | €54,881 | +€4,888 | +9.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €47,493 | €52,381 | +€4,888 | +10.3% |
| Distributable reserves | 133 | €47,493 | €52,381 | +€4,888 | +10.3% |
| Amounts payable | 17/49 | €11,951 | €3,648 | -€8,303 | -69.5% |
| Amounts payable within one year | 42/48 | €11,951 | €3,648 | -€8,303 | -69.5% |
| Trade debts | 44 | €2,121 | €68 | -€2,053 | -96.8% |
| Suppliers | 440/4 | €2,121 | €68 | -€2,053 | -96.8% |
| Taxes, remuneration and social security | 45 | €9,830 | €3,580 | -€6,250 | -63.6% |
| Taxes | 450/3 | €9,830 | €3,580 | -€6,250 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,600 | €6,830 | +€230 | +3.5% |
| Other operating charges | 640/8 | €725 | €614 | -€111 | -15.4% |
| Gross operating margin | 9900 | €37,646 | €14,721 | -€22,926 | -60.9% |
| Operating profit (loss) | 9901 | €30,321 | €7,277 | -€23,044 | -76.0% |
| Financial income | 75/76B | €1,252 | €1,316 | +€64 | +5.1% |
| Recurring financial income | 75 | €1,252 | €1,316 | +€64 | +5.1% |
| Financial charges | 65/66B | €110 | €125 | +€15 | +13.3% |
| Recurring financial charges | 65 | €110 | €125 | +€15 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €31,463 | €8,468 | -€22,995 | -73.1% |
| Income taxes | 67/77 | €9,830 | €3,580 | -€6,250 | -63.6% |
| Profit (loss) for the period | 9904 | €21,633 | €4,888 | -€16,745 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,633 | €4,888 | -€16,745 | -77.4% |
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 13 October 2026 via checked.be.