LSS Belgium: what changed
LSS Belgium
Largest movements
- Receivables within one year +€18,703
up €18,703 (+32.4%), from €57,729 to €76,432
of which Other amounts receivable: +€9,657
- Cash +€13,947
up €13,947 (+8.6%), from €162,554 to €176,502
mainly Net result for the year (+€29,489) and Trade debts (+€12,400)
- Reserves +€29,489
up €29,489 (+22.3%), from €132,173 to €161,662
- Trade debts +€12,400
up €12,400 (+36.2%), from €34,272 to €46,671
- Tax, wage and social debts -€9,238
down €9,238 (-26.2%), from €35,239 to €26,001
of which Remuneration and social security: -€5,936
- Gross operating margin -€57,081
down €57,081 (-23.8%), from €239,807 to €182,726
- Staff costs -€42,569
down €42,569 (-23.3%), from €183,036 to €140,467
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,283 | €252,933 | +€32,650 | +14.8% |
| Current assets | 29/58 | €220,283 | €252,933 | +€32,650 | +14.8% |
| Amounts receivable within one year | 40/41 | €57,729 | €76,432 | +€18,703 | +32.4% |
| Trade receivables | 40 | €54,386 | €63,432 | +€9,046 | +16.6% |
| Other amounts receivable | 41 | €3,342 | €12,999 | +€9,657 | +289% |
| Cash at bank and in hand | 54/58 | €162,554 | €176,502 | +€13,947 | +8.6% |
| Total equity and liabilities | 10/49 | €220,283 | €252,933 | +€32,650 | +14.8% |
| Equity | 10/15 | €150,773 | €180,262 | +€29,489 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,173 | €161,662 | +€29,489 | +22.3% |
| Distributable reserves | 133 | €132,173 | €161,662 | +€29,489 | +22.3% |
| Amounts payable | 17/49 | €69,510 | €72,672 | +€3,161 | +4.5% |
| Amounts payable within one year | 42/48 | €69,510 | €72,672 | +€3,161 | +4.5% |
| Trade debts | 44 | €34,272 | €46,671 | +€12,400 | +36.2% |
| Suppliers | 440/4 | €34,272 | €46,671 | +€12,400 | +36.2% |
| Taxes, remuneration and social security | 45 | €35,239 | €26,001 | -€9,238 | -26.2% |
| Taxes | 450/3 | €13,717 | €10,415 | -€3,303 | -24.1% |
| Remuneration and social security | 454/9 | €21,521 | €15,586 | -€5,936 | -27.6% |
| Remuneration, social security and pensions | 62 | €183,036 | €140,467 | -€42,569 | -23.3% |
| Other operating charges | 640/8 | €608 | €525 | -€83 | -13.6% |
| Gross operating margin | 9900 | €239,807 | €182,726 | -€57,081 | -23.8% |
| Operating profit (loss) | 9901 | €56,163 | €41,734 | -€14,429 | -25.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €256 | €244 | -€12 | -4.5% |
| Recurring financial charges | 65 | €256 | €244 | -€12 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €55,907 | €41,489 | -€14,418 | -25.8% |
| Income taxes | 67/77 | €11,658 | €12,001 | +€343 | +2.9% |
| Profit (loss) for the period | 9904 | €44,249 | €29,489 | -€14,760 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,249 | €29,489 | -€14,760 | -33.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.