DR Lrvbr: 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.
DR Lrvbr
Largest movements
- Tangible fixed assets +€28,782
new in 2025: €28,782
of which Land and buildings: +€23,727
- Receivables within one year -€14,266
down €14,266 (-59.5%), from €23,977 to €9,711
- Deferred charges and accrued income +€12,506
up €12,506 (+2488.1%), from €503 to €13,008
- Intangible fixed assets -€12,500
down €12,500 (-11.1%), from €112,500 to €100,000
- Cash +€11,530
up €11,530 (+23.6%), from €48,908 to €60,438
mainly Net result for the year (+€30,746) and Depreciation (+€14,755)
- Profit (loss) carried forward +€30,746
up €30,746 (+37.7%), from €81,506 to €112,252
- Other debts -€16,471
down €16,471 (-20.8%), from €79,182 to €62,711
- Tax, wage and social debts +€7,601
up €7,601 (+37.6%), from €20,200 to €27,801
- Trade debts +€4,476
new in 2025: €4,476
- Gross operating margin -€60,460
down €60,460 (-52.3%), from €115,522 to €55,063
- Taxes -€12,599
down €12,599 (-62.4%), from €20,200 to €7,601
- Depreciation +€2,255
up €2,255 (+18.0%), from €12,500 to €14,755
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
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 | €185,888 | €212,240 | +€26,352 | +14.2% |
| Fixed assets | 21/28 | €112,500 | €128,782 | +€16,282 | +14.5% |
| Intangible fixed assets | 21 | €112,500 | €100,000 | -€12,500 | -11.1% |
| Tangible fixed assets | 22/27 | - | €28,782 | +€28,782 | |
| Land and buildings | 22 | - | €23,727 | +€23,727 | |
| Plant, machinery and equipment | 23 | - | €5,055 | +€5,055 | |
| Current assets | 29/58 | €73,388 | €83,458 | +€10,070 | +13.7% |
| Amounts receivable within one year | 40/41 | €23,977 | €9,711 | -€14,266 | -59.5% |
| Trade receivables | 40 | €23,977 | €9,711 | -€14,266 | -59.5% |
| Current investments | 50/53 | - | €300 | +€300 | |
| Cash at bank and in hand | 54/58 | €48,908 | €60,438 | +€11,530 | +23.6% |
| Deferred charges and accrued income | 490/1 | €503 | €13,008 | +€12,506 | +2488.1% |
| Total equity and liabilities | 10/49 | €185,888 | €212,240 | +€26,352 | +14.2% |
| Equity | 10/15 | €86,506 | €117,252 | +€30,746 | +35.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,506 | €112,252 | +€30,746 | +37.7% |
| Amounts payable | 17/49 | €99,382 | €94,988 | -€4,394 | -4.4% |
| Amounts payable within one year | 42/48 | €99,382 | €94,988 | -€4,394 | -4.4% |
| Trade debts | 44 | - | €4,476 | +€4,476 | |
| Suppliers | 440/4 | - | €4,476 | +€4,476 | |
| Taxes, remuneration and social security | 45 | €20,200 | €27,801 | +€7,601 | +37.6% |
| Taxes | 450/3 | €20,200 | €27,801 | +€7,601 | +37.6% |
| Other amounts payable | 47/48 | €79,182 | €62,711 | -€16,471 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,500 | €14,755 | +€2,255 | +18.0% |
| Other operating charges | 640/8 | €1,152 | €1,113 | -€39 | -3.4% |
| Gross operating margin | 9900 | €115,522 | €55,063 | -€60,460 | -52.3% |
| Operating profit (loss) | 9901 | €101,870 | €39,194 | -€62,676 | -61.5% |
| Financial charges | 65/66B | €165 | €847 | +€683 | +414.5% |
| Recurring financial charges | 65 | €165 | €847 | +€683 | +414.5% |
| Profit (loss) for the period before taxes | 9903 | €101,706 | €38,347 | -€63,359 | -62.3% |
| Income taxes | 67/77 | €20,200 | €7,601 | -€12,599 | -62.4% |
| Profit (loss) for the period | 9904 | €81,506 | €30,746 | -€50,760 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,506 | €30,746 | -€50,760 | -62.3% |
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 4 October 2026 via checked.be.