L.B.H.I.: 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.H.I.
Largest movements
- Cash +€39,486
up €39,486 (+41.9%), from €94,173 to €133,659
mainly Other debts (+€74,461) and Net result for the year (+€33,155)
- Tangible fixed assets -€36,126
down €36,126 (-35.7%), from €101,146 to €65,020
of which Land and buildings: -€35,573
- Deferred charges and accrued income +€3,628
up €3,628 (+151%), from €2,399 to €6,027
- Other debts +€74,461
up €74,461 (+173%), from €42,926 to €117,386
- Profit (loss) carried forward -€66,845
down €66,845 (-70.0%), from €95,533 to €28,688
- Trade debts -€3,509
down €3,509 (-29.2%), from €12,030 to €8,521
- Depreciation -€3,843
down €3,843 (-18.7%), from €20,531 to €16,687
- Gross operating margin +€1,300
up €1,300 (+1.8%), from €73,745 to €75,044
- Financial income +€973
up €973 (+62.0%), from €1,570 to €2,542
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 | €302,554 | €307,681 | +€5,126 | +1.7% |
| Fixed assets | 21/28 | €101,146 | €65,020 | -€36,126 | -35.7% |
| Tangible fixed assets | 22/27 | €101,146 | €65,020 | -€36,126 | -35.7% |
| Land and buildings | 22 | €99,955 | €64,382 | -€35,573 | -35.6% |
| Furniture and vehicles | 24 | €1,191 | €639 | -€552 | -46.4% |
| Current assets | 29/58 | €201,409 | €242,661 | +€41,252 | +20.5% |
| Amounts receivable within one year | 40/41 | €104,837 | €102,974 | -€1,862 | -1.8% |
| Trade receivables | 40 | €1,610 | €5,036 | +€3,426 | +213% |
| Other amounts receivable | 41 | €103,227 | €97,938 | -€5,289 | -5.1% |
| Cash at bank and in hand | 54/58 | €94,173 | €133,659 | +€39,486 | +41.9% |
| Deferred charges and accrued income | 490/1 | €2,399 | €6,027 | +€3,628 | +151% |
| Total equity and liabilities | 10/49 | €302,554 | €307,681 | +€5,126 | +1.7% |
| Equity | 10/15 | €135,033 | €68,188 | -€66,845 | -49.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,533 | €28,688 | -€66,845 | -70.0% |
| Amounts payable | 17/49 | €167,522 | €239,493 | +€71,972 | +43.0% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,405 | €128,122 | +€70,717 | +123% |
| Trade debts | 44 | €12,030 | €8,521 | -€3,509 | -29.2% |
| Suppliers | 440/4 | €12,030 | €8,521 | -€3,509 | -29.2% |
| Taxes, remuneration and social security | 45 | €2,449 | €2,215 | -€234 | -9.6% |
| Taxes | 450/3 | €2,449 | €2,215 | -€234 | -9.6% |
| Other amounts payable | 47/48 | €42,926 | €117,386 | +€74,461 | +173% |
| Accrued charges and deferred income | 492/3 | €10,117 | €11,371 | +€1,254 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,531 | €16,687 | -€3,843 | -18.7% |
| Other operating charges | 640/8 | €1,256 | €641 | -€615 | -48.9% |
| Non-recurring operating charges | 66A | - | €7,876 | +€7,876 | |
| Gross operating margin | 9900 | €73,745 | €75,044 | +€1,300 | +1.8% |
| Operating profit (loss) | 9901 | €51,958 | €49,840 | -€2,118 | -4.1% |
| Financial income | 75/76B | €1,570 | €2,542 | +€973 | +62.0% |
| Recurring financial income | 75 | €1,570 | €2,542 | +€973 | +62.0% |
| Financial charges | 65/66B | €7,657 | €7,543 | -€114 | -1.5% |
| Recurring financial charges | 65 | €7,657 | €7,543 | -€114 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €45,870 | €44,839 | -€1,032 | -2.2% |
| Income taxes | 67/77 | €11,848 | €11,684 | -€164 | -1.4% |
| Profit (loss) for the period | 9904 | €34,023 | €33,155 | -€868 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,023 | €33,155 | -€868 | -2.6% |
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 23 October 2026 via checked.be.