L.B.C.: 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.
L.B.C.
Largest movements
- Receivables within one year -€2,510
down €2,510 (-3.5%), from €71,773 to €69,264
of which Other amounts receivable: -€2,510
- Profit (loss) carried forward -€3,004
down €3,004 (-7.4%), from -€40,669 to -€43,673
- Accrued charges and deferred income +€1,465
up €1,465 (+29.3%), from €4,993 to €6,458
- Gross operating margin -€206
down €206 (-11.5%), from -€1,787 to -€1,993
- Financial income -€46
down €46 (-3.3%), from €1,393 to €1,347
- Financial charges +€38
up €38 (+2.0%), from €1,920 to €1,958
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 | €122,183 | €120,522 | -€1,661 | -1.4% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €72,183 | €70,522 | -€1,661 | -2.3% |
| Amounts receivable within one year | 40/41 | €71,773 | €69,264 | -€2,510 | -3.5% |
| Trade receivables | 40 | €582 | €582 | = | 0.0% |
| Other amounts receivable | 41 | €71,191 | €68,681 | -€2,510 | -3.5% |
| Cash at bank and in hand | 54/58 | €409 | €1,258 | +€849 | +207.2% |
| Total equity and liabilities | 10/49 | €122,183 | €120,522 | -€1,661 | -1.4% |
| Equity | 10/15 | -€34,469 | -€37,473 | -€3,004 | -8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,669 | -€43,673 | -€3,004 | -7.4% |
| Amounts payable | 17/49 | €156,652 | €157,995 | +€1,343 | +0.9% |
| Amounts payable within one year | 42/48 | €151,659 | €151,537 | -€122 | -0.1% |
| Trade debts | 44 | €1,659 | €1,537 | -€122 | -7.4% |
| Suppliers | 440/4 | €1,659 | €1,537 | -€122 | -7.4% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,993 | €6,458 | +€1,465 | +29.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,787 | -€1,993 | -€206 | -11.5% |
| Operating profit (loss) | 9901 | -€2,174 | -€2,393 | -€219 | -10.1% |
| Financial income | 75/76B | €1,393 | €1,347 | -€46 | -3.3% |
| Recurring financial income | 75 | €1,393 | €1,347 | -€46 | -3.3% |
| Financial charges | 65/66B | €1,920 | €1,958 | +€38 | +2.0% |
| Recurring financial charges | 65 | €1,920 | €1,958 | +€38 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,702 | -€3,004 | -€302 | -11.2% |
| Profit (loss) for the period | 9904 | -€2,702 | -€3,004 | -€302 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,702 | -€3,004 | -€302 | -11.2% |
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.