LTS 2084: 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.
LTS 2084
Largest movements
- Receivables within one year +€8,106
up €8,106 (+154%), from €5,254 to €13,360
of which Trade receivables: +€6,563
- Cash +€5,952
up €5,952 (+33.1%), from €18,004 to €23,956
mainly Net result for the year (+€11,739) and Tax, wage and social debts (+€3,353)
- Profit (loss) carried forward +€10,906
up €10,906 (+117%), from €9,359 to €20,265
- Tax, wage and social debts +€3,353
up €3,353 (+69.8%), from €4,806 to €8,158
of which Taxes: +€3,120
- Gross operating margin +€3,695
up €3,695 (+26.5%), from €13,962 to €17,657
- Other operating charges +€1,240
new in 2025: €1,240
- Depreciation +€1,110
up €1,110 (+426%), from €260 to €1,370
- Financial income +€334
new in 2025: €334
- Financial charges +€178
up €178 (+2,166%), from €8 to €186
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 | €26,698 | €40,501 | +€13,803 | +51.7% |
| Fixed assets | 21/28 | €3,440 | €3,185 | -€255 | -7.4% |
| Tangible fixed assets | 22/27 | €3,440 | €3,185 | -€255 | -7.4% |
| Plant, machinery and equipment | 23 | €3,440 | €3,185 | -€255 | -7.4% |
| Current assets | 29/58 | €23,258 | €37,316 | +€14,058 | +60.4% |
| Amounts receivable within one year | 40/41 | €5,254 | €13,360 | +€8,106 | +154% |
| Trade receivables | 40 | €5,254 | €11,817 | +€6,563 | +125% |
| Other amounts receivable | 41 | - | €1,544 | +€1,544 | |
| Cash at bank and in hand | 54/58 | €18,004 | €23,956 | +€5,952 | +33.1% |
| Total equity and liabilities | 10/49 | €26,698 | €40,501 | +€13,803 | +51.7% |
| Equity | 10/15 | €14,359 | €25,265 | +€10,906 | +76.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,359 | €20,265 | +€10,906 | +117% |
| Amounts payable | 17/49 | €12,339 | €15,236 | +€2,897 | +23.5% |
| Amounts payable within one year | 42/48 | €12,339 | €15,236 | +€2,897 | +23.5% |
| Trade debts | 44 | €2,549 | €2,338 | -€211 | -8.3% |
| Suppliers | 440/4 | €2,549 | €2,338 | -€211 | -8.3% |
| Taxes, remuneration and social security | 45 | €4,806 | €8,158 | +€3,353 | +69.8% |
| Taxes | 450/3 | €4,806 | €7,926 | +€3,120 | +64.9% |
| Remuneration and social security | 454/9 | - | €233 | +€233 | |
| Other amounts payable | 47/48 | €4,984 | €4,740 | -€244 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €1,370 | +€1,110 | +426% |
| Other operating charges | 640/8 | - | €1,240 | +€1,240 | |
| Gross operating margin | 9900 | €13,962 | €17,657 | +€3,695 | +26.5% |
| Operating profit (loss) | 9901 | €13,702 | €15,048 | +€1,346 | +9.8% |
| Financial income | 75/76B | - | €334 | +€334 | |
| Recurring financial income | 75 | - | €334 | +€334 | |
| Financial charges | 65/66B | €8 | €186 | +€178 | +2,166% |
| Recurring financial charges | 65 | €8 | €186 | +€178 | +2,166% |
| Profit (loss) for the period before taxes | 9903 | €13,693 | €15,196 | +€1,502 | +11.0% |
| Income taxes | 67/77 | €3,475 | €3,456 | -€19 | -0.5% |
| Profit (loss) for the period | 9904 | €10,218 | €11,739 | +€1,521 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,218 | €11,739 | +€1,521 | +14.9% |
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 27 October 2026 via checked.be.