LSabio: what changed
LSabio
Largest movements
- Deferred charges and accrued income +€60,255
new in 2025: €60,255
- Receivables within one year -€8,317
down €8,317 (-54.9%), from €15,153 to €6,836
of which Other amounts receivable: -€12,323
- Cash +€4,415
up €4,415 (+25,376%), from €17 to €4,433
mainly Debts after one year (+€48,907) and Current portion of long-term debt (+€11,093)
- Tangible fixed assets +€2,846
up €2,846 (+19.5%), from €14,564 to €17,410
of which Other tangible fixed assets: +€8,646
- Debts after one year +€48,907
new in 2025: €48,907
- Profit (loss) carried forward -€26,628
down €26,628 (-310%), from -€8,582 to -€35,210
- Current portion of long-term debt +€11,093
new in 2025: €11,093
- Other debts +€10,944
new in 2025: €10,944
- Advances received +€9,290
up €9,290 (+439%), from €2,115 to €11,405
- Gross operating margin -€31,509
down €31,509, from €18,336 to -€13,172
- Financial charges -€877
down €877 (-17.2%), from €5,103 to €4,225
- Depreciation +€833
up €833 (+12.3%), from €6,750 to €7,584
- Other operating charges -€394
down €394 (-28.3%), from €1,392 to €997
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,734 | €88,933 | +€59,199 | +199% |
| Fixed assets | 21/28 | €14,564 | €17,410 | +€2,846 | +19.5% |
| Tangible fixed assets | 22/27 | €14,564 | €17,410 | +€2,846 | +19.5% |
| Plant, machinery and equipment | 23 | €1,863 | €1,226 | -€637 | -34.2% |
| Furniture and vehicles | 24 | €9,039 | €3,877 | -€5,163 | -57.1% |
| Other tangible fixed assets | 26 | €3,661 | €12,307 | +€8,646 | +236% |
| Current assets | 29/58 | €15,170 | €71,523 | +€56,353 | +371% |
| Amounts receivable within one year | 40/41 | €15,153 | €6,836 | -€8,317 | -54.9% |
| Trade receivables | 40 | €330 | €4,336 | +€4,006 | +1,216% |
| Other amounts receivable | 41 | €14,823 | €2,500 | -€12,323 | -83.1% |
| Cash at bank and in hand | 54/58 | €17 | €4,433 | +€4,415 | +25,376% |
| Deferred charges and accrued income | 490/1 | - | €60,255 | +€60,255 | |
| Total equity and liabilities | 10/49 | €29,734 | €88,933 | +€59,199 | +199% |
| Equity | 10/15 | -€3,582 | -€30,210 | -€26,628 | -743% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,582 | -€35,210 | -€26,628 | -310% |
| Amounts payable | 17/49 | €33,315 | €119,143 | +€85,828 | +258% |
| Amounts payable after more than one year | 17 | - | €48,907 | +€48,907 | |
| Financial debts | 170/4 | - | €48,907 | +€48,907 | |
| Amounts payable within one year | 42/48 | €33,315 | €69,637 | +€36,321 | +109% |
| Current portion of amounts payable after more than one year | 42 | - | €11,093 | +€11,093 | |
| Financial debts | 43 | €5,146 | - | -€5,146 | |
| Credit institutions | 430/8 | €5,146 | - | -€5,146 | |
| Trade debts | 44 | €9,912 | €10,932 | +€1,020 | +10.3% |
| Suppliers | 440/4 | €9,912 | €10,932 | +€1,020 | +10.3% |
| Advances received on contracts in progress | 46 | €2,115 | €11,405 | +€9,290 | +439% |
| Taxes, remuneration and social security | 45 | €16,143 | €25,264 | +€9,121 | +56.5% |
| Taxes | 450/3 | €16,143 | €25,264 | +€9,121 | +56.5% |
| Other amounts payable | 47/48 | - | €10,944 | +€10,944 | |
| Accrued charges and deferred income | 492/3 | - | €599 | +€599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,750 | €7,584 | +€833 | +12.3% |
| Other operating charges | 640/8 | €1,392 | €997 | -€394 | -28.3% |
| Gross operating margin | 9900 | €18,336 | -€13,172 | -€31,509 | |
| Operating profit (loss) | 9901 | €10,194 | -€21,753 | -€31,948 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €5,103 | €4,225 | -€877 | -17.2% |
| Recurring financial charges | 65 | €5,103 | €4,225 | -€877 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €5,092 | -€25,972 | -€31,064 | |
| Income taxes | 67/77 | €670 | €656 | -€14 | -2.1% |
| Profit (loss) for the period | 9904 | €4,422 | -€26,628 | -€31,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,422 | -€26,628 | -€31,050 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.