LS TRUCKS IMPEX: 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 TRUCKS IMPEX
Largest movements
- Receivables within one year -€28,225
down €28,225 (-43.4%), from €65,003 to €36,778
of which Trade receivables: -€29,687
- Stocks and contracts +€12,459
up €12,459 (+20.5%), from €60,806 to €73,264
- Tangible fixed assets -€2,419
down €2,419 (-16.4%), from €14,767 to €12,349
of which Other tangible fixed assets: -€1,567
- Other debts -€26,004
down €26,004 (-50.8%), from €51,192 to €25,188
- Trade debts +€4,476
up €4,476 (+95.7%), from €4,677 to €9,154
- Advances received +€2,950
new in 2025: €2,950
- Profit (loss) carried forward +€2,487
up €2,487 (+28.9%), from -€8,619 to -€6,132
- Gross operating margin +€22,127
up €22,127, from -€11,452 to €10,675
- Financial charges -€3,572
down €3,572 (-54.6%), from €6,536 to €2,964
- Depreciation -€2,190
down €2,190 (-47.5%), from €4,609 to €2,419
- Other operating charges +€694
up €694 (+32.2%), from €2,153 to €2,847
- Taxes +€153
no longer reported in 2025 (was -€153)
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 | €141,890 | €124,719 | -€17,172 | -12.1% |
| Fixed assets | 21/28 | €14,767 | €12,349 | -€2,419 | -16.4% |
| Tangible fixed assets | 22/27 | €14,767 | €12,349 | -€2,419 | -16.4% |
| Plant, machinery and equipment | 23 | €2,196 | €1,344 | -€852 | -38.8% |
| Leasing and similar rights | 25 | €474 | €474 | = | 0.0% |
| Other tangible fixed assets | 26 | €12,098 | €10,531 | -€1,567 | -13.0% |
| Current assets | 29/58 | €127,123 | €112,370 | -€14,753 | -11.6% |
| Stocks and contracts in progress | 3 | €60,806 | €73,264 | +€12,459 | +20.5% |
| Stocks | 30/36 | €60,806 | €73,264 | +€12,459 | +20.5% |
| Amounts receivable within one year | 40/41 | €65,003 | €36,778 | -€28,225 | -43.4% |
| Trade receivables | 40 | €64,617 | €34,930 | -€29,687 | -45.9% |
| Other amounts receivable | 41 | €386 | €1,848 | +€1,462 | +379% |
| Cash at bank and in hand | 54/58 | €1,168 | €2,328 | +€1,159 | +99.2% |
| Deferred charges and accrued income | 490/1 | €146 | - | -€146 | |
| Total equity and liabilities | 10/49 | €141,890 | €124,719 | -€17,172 | -12.1% |
| Equity | 10/15 | €9,940 | €12,427 | +€2,487 | +25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,559 | €13,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,250 | - | -€5,250 | |
| Reserves not available under the articles | 1311 | €5,250 | - | -€5,250 | |
| Distributable reserves | 133 | €8,309 | €13,559 | +€5,250 | +63.2% |
| Profit (loss) carried forward | 14 | -€8,619 | -€6,132 | +€2,487 | +28.9% |
| Amounts payable | 17/49 | €131,951 | €112,292 | -€19,659 | -14.9% |
| Amounts payable within one year | 42/48 | €131,951 | €112,292 | -€19,659 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €501 | - | -€501 | |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €4,677 | €9,154 | +€4,476 | +95.7% |
| Suppliers | 440/4 | €4,677 | €9,154 | +€4,476 | +95.7% |
| Advances received on contracts in progress | 46 | - | €2,950 | +€2,950 | |
| Taxes, remuneration and social security | 45 | €581 | - | -€581 | |
| Taxes | 450/3 | €581 | - | -€581 | |
| Other amounts payable | 47/48 | €51,192 | €25,188 | -€26,004 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,609 | €2,419 | -€2,190 | -47.5% |
| Other operating charges | 640/8 | €2,153 | €2,847 | +€694 | +32.2% |
| Gross operating margin | 9900 | -€11,452 | €10,675 | +€22,127 | |
| Operating profit (loss) | 9901 | -€18,214 | €5,409 | +€23,623 | |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €6,536 | €2,964 | -€3,572 | -54.6% |
| Recurring financial charges | 65 | €6,536 | €2,964 | -€3,572 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,749 | €2,487 | +€27,237 | |
| Income taxes | 67/77 | -€153 | - | +€153 | |
| Profit (loss) for the period | 9904 | -€24,597 | €2,487 | +€27,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,597 | €2,487 | +€27,084 |
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 30 October 2026 via checked.be.