L.M.B.O.: what changed
What changed
L.M.B.O.
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
€4,217
2024 · €1,681+€2,536
Equity
€75,932
2024 · €72,645+€3,287
Cash
€29,109
2024 · €22,232+€6,877
Balance sheet total
€85,170
2024 · €78,595+€6,574
Largest movements
Assets
- Cash +€6,877
up €6,877 (+30.9%), from €22,232 to €29,109
mainly Net result for the year (+€4,217) and Trade debts (+€3,380)
- Receivables within one year -€2,334
down €2,334 (-51.8%), from €4,507 to €2,172
- Stocks and contracts +€1,994
up €1,994 (+4.0%), from €49,802 to €51,796
Equity and liabilities
- Trade debts +€3,380
up €3,380 (+70.0%), from €4,828 to €8,207
- Profit (loss) carried forward +€3,287
up €3,287 (+7.2%), from €45,377 to €48,664
Income statement
- Gross operating margin +€3,484
up €3,484 (+67.7%), from €5,149 to €8,633
- Taxes +€909
up €909 (+71.2%), from €1,275 to €2,184
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,681
Gross operating margin
+€3,484
Other operating charges
-€42
Financial income
+€5
Financial charges
-€2
Taxes
-€909
Result 2025
€4,217
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,815
Investment
-€8
Financing
-€930
Cash 2024
€22,232
From operations (derived)
+€7,815
Net result for the year
+€4,217
Stocks and contracts
-€1,994
Receivables within one year
+€2,334
Deferred charges and accrued income
-€29
Trade debts
+€3,380
Tax, wage and social debts
+€3
Other debts
-€95
Investment (derived)
-€8
Investment in fixed assets (net)
-€8
Financing
-€930
Contributions, distributions and other
-€930
Cash 2025
€29,109
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,595 | €85,170 | +€6,574 | +8.4% |
| Fixed assets | 21/28 | €1,060 | €1,068 | +€8 | +0.8% |
| Financial fixed assets | 28 | €1,060 | €1,068 | +€8 | +0.8% |
| Current assets | 29/58 | €77,535 | €84,102 | +€6,566 | +8.5% |
| Stocks and contracts in progress | 3 | €49,802 | €51,796 | +€1,994 | +4.0% |
| Stocks | 30/36 | €49,802 | €51,796 | +€1,994 | +4.0% |
| Amounts receivable within one year | 40/41 | €4,507 | €2,172 | -€2,334 | -51.8% |
| Other amounts receivable | 41 | €4,507 | €2,172 | -€2,334 | -51.8% |
| Cash at bank and in hand | 54/58 | €22,232 | €29,109 | +€6,877 | +30.9% |
| Deferred charges and accrued income | 490/1 | €995 | €1,024 | +€29 | +2.9% |
| Total equity and liabilities | 10/49 | €78,595 | €85,170 | +€6,574 | +8.4% |
| Equity | 10/15 | €72,645 | €75,932 | +€3,287 | +4.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,377 | €48,664 | +€3,287 | +7.2% |
| Amounts payable | 17/49 | €5,950 | €9,237 | +€3,287 | +55.3% |
| Amounts payable within one year | 42/48 | €5,950 | €9,237 | +€3,287 | +55.3% |
| Trade debts | 44 | €4,828 | €8,207 | +€3,380 | +70.0% |
| Suppliers | 440/4 | €4,828 | €8,207 | +€3,380 | +70.0% |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Other amounts payable | 47/48 | €1,122 | €1,027 | -€95 | -8.5% |
| Other operating charges | 640/8 | €1,472 | €1,513 | +€42 | +2.8% |
| Gross operating margin | 9900 | €5,149 | €8,633 | +€3,484 | +67.7% |
| Operating profit (loss) | 9901 | €3,677 | €7,119 | +€3,442 | +93.6% |
| Financial income | 75/76B | €6 | €11 | +€5 | +82.2% |
| Recurring financial income | 75 | €6 | €11 | +€5 | +82.2% |
| Financial charges | 65/66B | €727 | €729 | +€2 | +0.2% |
| Recurring financial charges | 65 | €727 | €729 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €2,956 | €6,401 | +€3,445 | +117% |
| Income taxes | 67/77 | €1,275 | €2,184 | +€909 | +71.2% |
| Profit (loss) for the period | 9904 | €1,681 | €4,217 | +€2,536 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €1,681 | €4,217 | +€2,536 | +151% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.