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LSG services: what changed

Two fiscal 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.

What changed

LSG services

BE 0802.118.041
NACE 43.990, Other specialised construction activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,026
2024 · -€9,760+€36,787
Equity
€19,257
2024 · -€7,770+€27,026
Cash
€2,253
2024 · €829+€1,424
Balance sheet total
€57,863
2024 · €28,585+€29,278

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€42,671

    up €42,671 (+1149.6%), from €3,712 to €46,383

    of which Trade receivables: +€41,894

  • Tangible fixed assets -€8,318

    down €8,318 (-47.5%), from €17,495 to €9,177

    of which Furniture and vehicles: -€6,735

  • Deferred charges and accrued income -€6,499

    no longer reported in 2025 (was €6,499)

  • Cash +€1,424

    up €1,424 (+171.8%), from €829 to €2,253

    mainly Net result for the year (+€27,026) and Depreciation (+€8,318)

Equity and liabilities
  • Profit (loss) carried forward +€27,026

    up €27,026, from -€8,770 to €18,257

  • Tax, wage and social debts +€5,314

    up €5,314 (+385.3%), from €1,379 to €6,692

    of which Taxes: +€3,464

  • Debts after one year -€4,789

    down €4,789 (-30.0%), from €15,976 to €11,186

  • Trade debts +€1,806

    up €1,806 (+16.2%), from €11,170 to €12,975

Income statement
  • Gross operating margin +€42,404

    up €42,404, from -€614 to €41,790

  • Taxes +€4,585

    new in 2025: €4,585

  • Depreciation +€1,052

    up €1,052 (+14.5%), from €7,266 to €8,318

  • Other operating charges -€517

    down €517 (-62.7%), from €823 to €307

  • Financial charges +€497

    up €497 (+47.1%), from €1,057 to €1,554

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€9,760
Gross operating margin +€42,404
Depreciation -€1,052
Other operating charges +€517
Financial charges -€497
Taxes -€4,585
Result 2025 €27,026

Cash bridge derived

cash 2024 to 2025

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.

From operations +€5,993
Investment €0
Financing -€4,569
Cash 2024 €829
Net result for the year +€27,026
Depreciation +€8,318
Receivables within one year -€42,671
Deferred charges and accrued income +€6,499
Trade debts +€1,806
Tax, wage and social debts +€5,314
Other debts -€298
Debts after one year -€4,789
Current portion of long-term debt +€221
Cash 2025 €2,253
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €28,585 €57,863 +€29,278 +102.4%
Fixed assets 21/28 €17,545 €9,227 -€8,318 -47.4%
Tangible fixed assets 22/27 €17,495 €9,177 -€8,318 -47.5%
Plant, machinery and equipment 23 €2,972 €1,388 -€1,583 -53.3%
Furniture and vehicles 24 €14,524 €7,789 -€6,735 -46.4%
Financial fixed assets 28 €50 €50 = 0.0%
Current assets 29/58 €11,040 €48,636 +€37,596 +340.6%
Amounts receivable within one year 40/41 €3,712 €46,383 +€42,671 +1149.6%
Trade receivables 40 €3,660 €45,553 +€41,894 +1144.8%
Other amounts receivable 41 €52 €830 +€778 +1482.9%
Cash at bank and in hand 54/58 €829 €2,253 +€1,424 +171.8%
Deferred charges and accrued income 490/1 €6,499 - -€6,499
Total equity and liabilities 10/49 €28,585 €57,863 +€29,278 +102.4%
Equity 10/15 -€7,770 €19,257 +€27,026
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 -€8,770 €18,257 +€27,026
Amounts payable 17/49 €36,355 €38,607 +€2,252 +6.2%
Amounts payable after more than one year 17 €15,976 €11,186 -€4,789 -30.0%
Financial debts 170/4 €15,976 €11,186 -€4,789 -30.0%
Amounts payable within one year 42/48 €20,379 €27,421 +€7,042 +34.6%
Current portion of amounts payable after more than one year 42 €4,569 €4,789 +€221 +4.8%
Trade debts 44 €11,170 €12,975 +€1,806 +16.2%
Suppliers 440/4 €11,170 €12,975 +€1,806 +16.2%
Taxes, remuneration and social security 45 €1,379 €6,692 +€5,314 +385.3%
Taxes 450/3 €1,379 €4,842 +€3,464 +251.2%
Remuneration and social security 454/9 - €1,850 +€1,850
Other amounts payable 47/48 €3,262 €2,964 -€298 -9.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,266 €8,318 +€1,052 +14.5%
Other operating charges 640/8 €823 €307 -€517 -62.7%
Gross operating margin 9900 -€614 €41,790 +€42,404
Operating profit (loss) 9901 -€8,704 €33,165 +€41,869
Financial charges 65/66B €1,057 €1,554 +€497 +47.1%
Recurring financial charges 65 €1,057 €1,554 +€497 +47.1%
Profit (loss) for the period before taxes 9903 -€9,760 €31,611 +€41,372
Income taxes 67/77 - €4,585 +€4,585
Profit (loss) for the period 9904 -€9,760 €27,026 +€36,787
Profit (loss) for the period to be appropriated 9905 -€9,760 €27,026 +€36,787

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.