LS3 Architecture: 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.
LS3 Architecture
Largest movements
- Receivables within one year +€50,698
up €50,698 (+50.6%), from €100,110 to €150,809
of which Trade receivables: +€45,769
- Cash +€28,367
up €28,367 (+15.0%), from €189,334 to €217,701
mainly Other debts (+€140,000) and Net result for the year (+€136,890)
- Tangible fixed assets +€6,674
up €6,674 (+28.8%), from €23,201 to €29,875
of which Plant, machinery and equipment: +€7,895
- Other debts +€140,000
up €140,000 (+233%), from €60,000 to €200,000
- Profit (loss) carried forward -€63,110
down €63,110 (-62.4%), from €101,173 to €38,062
- Trade debts +€16,008
up €16,008 (+108%), from €14,770 to €30,778
- Tax, wage and social debts -€6,335
down €6,335 (-7.4%), from €85,638 to €79,303
of which Taxes: -€9,163
- Write-downs +€12,161
new in 2025: €12,161
- Gross operating margin -€7,590
down €7,590 (-3.0%), from €252,932 to €245,342
- Taxes -€6,440
down €6,440 (-12.8%), from €50,187 to €43,747
- Other operating charges -€3,948
down €3,948 (-40.6%), from €9,733 to €5,784
- Staff costs +€3,422
up €3,422 (+11.3%), from €30,246 to €33,668
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 | €317,581 | €404,144 | +€86,563 | +27.3% |
| Fixed assets | 21/28 | €24,694 | €34,839 | +€10,145 | +41.1% |
| Intangible fixed assets | 21 | €1,067 | €4,538 | +€3,471 | +325% |
| Tangible fixed assets | 22/27 | €23,201 | €29,875 | +€6,674 | +28.8% |
| Plant, machinery and equipment | 23 | €16,858 | €24,753 | +€7,895 | +46.8% |
| Furniture and vehicles | 24 | €6,343 | €5,122 | -€1,220 | -19.2% |
| Financial fixed assets | 28 | €426 | €426 | = | 0.0% |
| Current assets | 29/58 | €292,887 | €369,305 | +€76,418 | +26.1% |
| Amounts receivable within one year | 40/41 | €100,110 | €150,809 | +€50,698 | +50.6% |
| Trade receivables | 40 | €97,726 | €143,496 | +€45,769 | +46.8% |
| Other amounts receivable | 41 | €2,384 | €7,313 | +€4,929 | +207% |
| Cash at bank and in hand | 54/58 | €189,334 | €217,701 | +€28,367 | +15.0% |
| Deferred charges and accrued income | 490/1 | €3,442 | €795 | -€2,647 | -76.9% |
| Total equity and liabilities | 10/49 | €317,581 | €404,144 | +€86,563 | +27.3% |
| Equity | 10/15 | €157,173 | €94,062 | -€63,110 | -40.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €46,000 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,173 | €38,062 | -€63,110 | -62.4% |
| Amounts payable | 17/49 | €160,408 | €310,081 | +€149,673 | +93.3% |
| Amounts payable within one year | 42/48 | €160,408 | €310,081 | +€149,673 | +93.3% |
| Trade debts | 44 | €14,770 | €30,778 | +€16,008 | +108% |
| Suppliers | 440/4 | €14,770 | €30,778 | +€16,008 | +108% |
| Taxes, remuneration and social security | 45 | €85,638 | €79,303 | -€6,335 | -7.4% |
| Taxes | 450/3 | €79,986 | €70,824 | -€9,163 | -11.5% |
| Remuneration and social security | 454/9 | €5,652 | €8,479 | +€2,828 | +50.0% |
| Other amounts payable | 47/48 | €60,000 | €200,000 | +€140,000 | +233% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,246 | €33,668 | +€3,422 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | €7,505 | +€2,046 | +37.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,161 | +€12,161 | |
| Other operating charges | 640/8 | €9,733 | €5,784 | -€3,948 | -40.6% |
| Non-recurring operating charges | 66A | €328 | - | -€328 | |
| Gross operating margin | 9900 | €252,932 | €245,342 | -€7,590 | -3.0% |
| Operating profit (loss) | 9901 | €207,168 | €186,224 | -€20,944 | -10.1% |
| Financial income | 75/76B | €263 | €169 | -€94 | -35.6% |
| Recurring financial income | 75 | €263 | €169 | -€94 | -35.6% |
| Financial charges | 65/66B | €6,218 | €5,756 | -€462 | -7.4% |
| Recurring financial charges | 65 | €6,218 | €5,756 | -€462 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €201,212 | €180,637 | -€20,575 | -10.2% |
| Income taxes | 67/77 | €50,187 | €43,747 | -€6,440 | -12.8% |
| Profit (loss) for the period | 9904 | €151,025 | €136,890 | -€14,136 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,025 | €136,890 | -€14,136 | -9.4% |
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 14 October 2026 via checked.be.