L.B.R. 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.
L.B.R. Services
Largest movements
- Cash -€26,196
down €26,196 (-95.0%), from €27,580 to €1,384
mainly Net result for the year (-€29,867) and Receivables within one year (-€1,609)
- Tangible fixed assets -€3,998
down €3,998 (-48.0%), from €8,324 to €4,326
- Receivables within one year +€1,609
up €1,609 (+108%), from €1,492 to €3,101
of which Trade receivables: +€2,215
- Profit (loss) carried forward -€29,867
down €29,867 (-47.1%), from -€63,346 to -€93,213
- Trade debts +€2,758
up €2,758 (+91,940%), from €3 to €2,761
- Other debts -€1,497
down €1,497 (-24.5%), from €6,118 to €4,621
- Gross operating margin -€7,291
down €7,291 (-45.4%), from -€16,069 to -€23,360
- Taxes -€2,813
down €2,813 (-93.0%), from €3,026 to €213
- Other operating charges +€442
up €442 (+17.0%), from €2,601 to €3,043
- Depreciation +€246
up €246 (+9.3%), from €2,636 to €2,882
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 | €37,575 | €9,182 | -€28,393 | -75.6% |
| Fixed assets | 21/28 | €8,324 | €4,326 | -€3,998 | -48.0% |
| Tangible fixed assets | 22/27 | €8,324 | €4,326 | -€3,998 | -48.0% |
| Furniture and vehicles | 24 | €8,324 | €4,326 | -€3,998 | -48.0% |
| Current assets | 29/58 | €29,251 | €4,856 | -€24,395 | -83.4% |
| Amounts receivable within one year | 40/41 | €1,492 | €3,101 | +€1,609 | +108% |
| Trade receivables | 40 | €387 | €2,602 | +€2,215 | +572% |
| Other amounts receivable | 41 | €1,105 | €499 | -€606 | -54.8% |
| Cash at bank and in hand | 54/58 | €27,580 | €1,384 | -€26,196 | -95.0% |
| Deferred charges and accrued income | 490/1 | €179 | €371 | +€192 | +107% |
| Total equity and liabilities | 10/49 | €37,575 | €9,182 | -€28,393 | -75.6% |
| Equity | 10/15 | €31,454 | €1,587 | -€29,867 | -95.0% |
| Contributions | 10/11 | €14,800 | €14,800 | = | 0.0% |
| Capital | 10 | €14,800 | - | -€14,800 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Uncalled capital | 101 | €5,200 | - | -€5,200 | |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €78,000 | €78,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,346 | -€93,213 | -€29,867 | -47.1% |
| Amounts payable | 17/49 | €6,121 | €7,595 | +€1,474 | +24.1% |
| Amounts payable within one year | 42/48 | €6,121 | €7,595 | +€1,474 | +24.1% |
| Trade debts | 44 | €3 | €2,761 | +€2,758 | +91,940% |
| Suppliers | 440/4 | €3 | €2,761 | +€2,758 | +91,940% |
| Taxes, remuneration and social security | 45 | - | €213 | +€213 | |
| Taxes | 450/3 | - | €213 | +€213 | |
| Other amounts payable | 47/48 | €6,118 | €4,621 | -€1,497 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,636 | €2,882 | +€246 | +9.3% |
| Other operating charges | 640/8 | €2,601 | €3,043 | +€442 | +17.0% |
| Non-recurring operating charges | 66A | €14,951 | €0 | -€14,951 | -100% |
| Gross operating margin | 9900 | -€16,069 | -€23,360 | -€7,291 | -45.4% |
| Operating profit (loss) | 9901 | -€36,257 | -€29,285 | +€6,972 | +19.2% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €442 | €370 | -€72 | -16.3% |
| Recurring financial charges | 65 | €442 | €370 | -€72 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,699 | -€29,655 | +€7,044 | +19.2% |
| Income taxes | 67/77 | €3,026 | €213 | -€2,813 | -93.0% |
| Profit (loss) for the period | 9904 | -€39,725 | -€29,867 | +€9,858 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,725 | -€29,867 | +€9,858 | +24.8% |
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 28 October 2026 via checked.be.