LS SERVICES: 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.
LS SERVICES
Largest movements
- Deferred charges and accrued income -€7,320
no longer reported in 2025 (was €7,320)
- Accrued charges and deferred income -€7,320
no longer reported in 2025 (was €7,320)
- Gross operating margin +€658
up €658 (+184.0%), from €357 to €1,015
- Financial charges +€581
up €581 (+1622.0%), from €36 to €617
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,178 | €16,858 | -€7,320 | -30.3% |
| Current assets | 29/58 | €24,178 | €16,858 | -€7,320 | -30.3% |
| Amounts receivable within one year | 40/41 | €16,858 | €16,858 | = | 0.0% |
| Other amounts receivable | 41 | €16,858 | €16,858 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €7,320 | - | -€7,320 | |
| Total equity and liabilities | 10/49 | €24,178 | €16,858 | -€7,320 | -30.3% |
| Equity | 10/15 | €15,006 | €15,005 | -€1 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €975 | €975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €975 | €975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €975 | €975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,831 | €7,830 | -€1 | 0.0% |
| Amounts payable | 17/49 | €9,171 | €1,853 | -€7,319 | -79.8% |
| Amounts payable within one year | 42/48 | €1,851 | €1,853 | +€1 | +0.1% |
| Trade debts | 44 | €1,851 | €1,853 | +€1 | +0.1% |
| Suppliers | 440/4 | €1,851 | €1,853 | +€1 | +0.1% |
| Accrued charges and deferred income | 492/3 | €7,320 | - | -€7,320 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €357 | €1,015 | +€658 | +184.0% |
| Operating profit (loss) | 9901 | -€30 | €616 | +€645 | |
| Financial charges | 65/66B | €36 | €617 | +€581 | +1622.0% |
| Recurring financial charges | 65 | €36 | €617 | +€581 | +1622.0% |
| Profit (loss) for the period before taxes | 9903 | -€66 | -€1 | +€64 | +98.0% |
| Profit (loss) for the period | 9904 | -€66 | -€1 | +€64 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€66 | -€1 | +€64 | +98.0% |
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 10 October 2026 via checked.be.