L.B. GROEP: 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. GROEP
Largest movements
- Tangible fixed assets -€6,461
down €6,461 (-2.9%), from €220,445 to €213,984
- Cash +€5,923
up €5,923 (+2.6%), from €228,292 to €234,214
mainly Depreciation (+€6,461) and Net result for the year (+€440)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€562
down €562 (-5.2%), from €10,867 to €10,304
- Taxes -€172
down €172 (-51.1%), from €337 to €165
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 | €448,992 | €448,198 | -€794 | -0.2% |
| Fixed assets | 21/28 | €220,445 | €213,984 | -€6,461 | -2.9% |
| Tangible fixed assets | 22/27 | €220,445 | €213,984 | -€6,461 | -2.9% |
| Land and buildings | 22 | €220,445 | €213,984 | -€6,461 | -2.9% |
| Current assets | 29/58 | €228,548 | €234,214 | +€5,667 | +2.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €228,292 | €234,214 | +€5,923 | +2.6% |
| Deferred charges and accrued income | 490/1 | €256 | €0 | -€256 | -100% |
| Total equity and liabilities | 10/49 | €448,992 | €448,198 | -€794 | -0.2% |
| Equity | 10/15 | €387,984 | €388,424 | +€440 | +0.1% |
| Contributions | 10/11 | €326,700 | €326,700 | = | 0.0% |
| Reserves | 13 | €5,350 | €5,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,350 | €0 | -€5,350 | -100% |
| Reserves not available under the articles | 1311 | €5,350 | €0 | -€5,350 | -100% |
| Distributable reserves | 133 | - | €5,350 | +€5,350 | |
| Profit (loss) carried forward | 14 | €55,934 | €56,374 | +€440 | +0.8% |
| Amounts payable | 17/49 | €61,009 | €59,775 | -€1,234 | -2.0% |
| Amounts payable within one year | 42/48 | €61,009 | €59,775 | -€1,234 | -2.0% |
| Trade debts | 44 | €1,062 | €0 | -€1,062 | -100% |
| Suppliers | 440/4 | €1,062 | €0 | -€1,062 | -100% |
| Taxes, remuneration and social security | 45 | €337 | €165 | -€172 | -51.1% |
| Taxes | 450/3 | €337 | €165 | -€172 | -51.1% |
| Other amounts payable | 47/48 | €59,610 | €59,610 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,461 | €6,461 | = | 0.0% |
| Other operating charges | 640/8 | €3,119 | €3,210 | +€91 | +2.9% |
| Gross operating margin | 9900 | €10,867 | €10,304 | -€562 | -5.2% |
| Operating profit (loss) | 9901 | €1,287 | €633 | -€653 | -50.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €1,263 | €605 | -€658 | -52.1% |
| Income taxes | 67/77 | €337 | €165 | -€172 | -51.1% |
| Profit (loss) for the period | 9904 | €926 | €440 | -€486 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €926 | €440 | -€486 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.