L-BUILDING: 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-BUILDING
Largest movements
- Receivables within one year +€44,753
up €44,753 (+34.8%), from €128,440 to €173,193
of which Trade receivables: +€44,753
- Profit (loss) carried forward +€35,665
up €35,665, from -€34,432 to €1,233
- Other debts +€13,982
up €13,982 (+22.0%), from €63,551 to €77,534
- Trade debts -€4,879
down €4,879 (-13.9%), from €35,166 to €30,287
- Gross operating margin +€36,446
new in 2025: €36,446
- Other operating charges +€755
new in 2025: €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.
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 | €128,503 | €173,271 | +€44,768 | +34.8% |
| Current assets | 29/58 | €128,503 | €173,271 | +€44,768 | +34.8% |
| Amounts receivable within one year | 40/41 | €128,440 | €173,193 | +€44,753 | +34.8% |
| Trade receivables | 40 | €123,513 | €168,266 | +€44,753 | +36.2% |
| Other amounts receivable | 41 | €4,927 | €4,927 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63 | €78 | +€15 | +24.3% |
| Total equity and liabilities | 10/49 | €128,503 | €173,271 | +€44,768 | +34.8% |
| Equity | 10/15 | €24,828 | €60,493 | +€35,665 | +144% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,060 | €53,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,200 | €51,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,432 | €1,233 | +€35,665 | |
| Amounts payable | 17/49 | €103,675 | €112,778 | +€9,103 | +8.8% |
| Amounts payable within one year | 42/48 | €103,675 | €112,778 | +€9,103 | +8.8% |
| Trade debts | 44 | €35,166 | €30,287 | -€4,879 | -13.9% |
| Suppliers | 440/4 | €35,166 | €30,287 | -€4,879 | -13.9% |
| Taxes, remuneration and social security | 45 | €4,957 | €4,957 | = | 0.0% |
| Taxes | 450/3 | €4,957 | €4,957 | = | 0.0% |
| Other amounts payable | 47/48 | €63,551 | €77,534 | +€13,982 | +22.0% |
| Other operating charges | 640/8 | - | €755 | +€755 | |
| Gross operating margin | 9900 | - | €36,446 | +€36,446 | |
| Operating profit (loss) | 9901 | - | €35,691 | +€35,691 | |
| Financial charges | 65/66B | €14 | €26 | +€12 | +91.3% |
| Recurring financial charges | 65 | €14 | €26 | +€12 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | -€14 | €35,665 | +€35,679 | |
| Profit (loss) for the period | 9904 | -€14 | €35,665 | +€35,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14 | €35,665 | +€35,679 |
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 17 October 2026 via checked.be.