L.M.B. TOOLING: 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.
What changed
L.M.B. TOOLING
NACE 25.999, Manufacture of fabricated metal products, except machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,645
2024 · €1,418+€1,227
Equity
€133,243
2024 · €170,598-€37,355
Cash
€1,867
2024 · €635+€1,231
Balance sheet total
€185,697
2024 · €183,079+€2,618
Largest movements
Assets
- Receivables within one year +€11,427
up €11,427 (+15.6%), from €73,046 to €84,473
- Tangible fixed assets -€10,040
down €10,040 (-15.2%), from €66,056 to €56,015
Equity and liabilities
- Other debts +€40,297
up €40,297 (+13,547%), from €297 to €40,595
- Reserves -€37,355
down €37,355 (-25.1%), from €148,572 to €111,218
of which Distributable reserves: -€36,656
Income statement
- Gross operating margin +€1,715
up €1,715 (+12.0%), from €14,336 to €16,052
- Taxes +€573
up €573 (+58.0%), from €988 to €1,561
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.
Result 2024
€1,418
Gross operating margin
+€1,715
Other operating charges
+€123
Financial charges
-€38
Taxes
-€573
Result 2025
€2,645
raises the resultlowers the result
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.
From operations
+€41,227
Investment
€0
Financing
-€39,996
Cash 2024
€635
From operations (derived)
+€41,227
Net result for the year
+€2,645
Depreciation
+€10,040
Receivables within one year
-€11,427
Provisions
-€360
Trade debts
+€954
Other debts
+€40,297
Accrued charges and deferred income
-€923
Financing
-€39,996
Short-term financial debts
+€4
Contributions, distributions and other
-€40,000
Cash 2025
€1,867
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,079 | €185,697 | +€2,618 | +1.4% |
| Fixed assets | 21/28 | €109,398 | €99,357 | -€10,040 | -9.2% |
| Tangible fixed assets | 22/27 | €66,056 | €56,015 | -€10,040 | -15.2% |
| Land and buildings | 22 | €66,056 | €56,015 | -€10,040 | -15.2% |
| Financial fixed assets | 28 | €43,342 | €43,342 | = | 0.0% |
| Current assets | 29/58 | €73,681 | €86,340 | +€12,659 | +17.2% |
| Amounts receivable within one year | 40/41 | €73,046 | €84,473 | +€11,427 | +15.6% |
| Other amounts receivable | 41 | €73,046 | €84,473 | +€11,427 | +15.6% |
| Cash at bank and in hand | 54/58 | €635 | €1,867 | +€1,231 | +194% |
| Total equity and liabilities | 10/49 | €183,079 | €185,697 | +€2,618 | +1.4% |
| Equity | 10/15 | €170,598 | €133,243 | -€37,355 | -21.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €148,572 | €111,218 | -€37,355 | -25.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,875 | €5,176 | -€699 | -11.9% |
| Distributable reserves | 133 | €142,698 | €106,041 | -€36,656 | -25.7% |
| Profit (loss) carried forward | 14 | €2,025 | €2,025 | = | 0.0% |
| Provisions and deferred taxes | 16 | €9,602 | €9,242 | -€360 | -3.7% |
| Provisions for liabilities and charges | 160/5 | €6,577 | €6,577 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,577 | €6,577 | = | 0.0% |
| Deferred taxes | 168 | €3,025 | €2,665 | -€360 | -11.9% |
| Amounts payable | 17/49 | €2,880 | €43,212 | +€40,333 | +1,401% |
| Amounts payable within one year | 42/48 | €1,073 | €42,328 | +€41,255 | +3,846% |
| Financial debts | 43 | €627 | €631 | +€4 | +0.6% |
| Other loans | 439 | €627 | €631 | +€4 | +0.6% |
| Trade debts | 44 | €148 | €1,102 | +€954 | +644% |
| Suppliers | 440/4 | €148 | €1,102 | +€954 | +644% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €297 | €40,595 | +€40,297 | +13,547% |
| Accrued charges and deferred income | 492/3 | €1,807 | €884 | -€923 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,040 | €10,040 | = | 0.0% |
| Other operating charges | 640/8 | €2,152 | €2,029 | -€123 | -5.7% |
| Gross operating margin | 9900 | €14,336 | €16,052 | +€1,715 | +12.0% |
| Operating profit (loss) | 9901 | €2,144 | €3,982 | +€1,838 | +85.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €98 | €136 | +€38 | +38.7% |
| Recurring financial charges | 65 | €98 | €136 | +€38 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €2,046 | €3,846 | +€1,800 | +88.0% |
| Transfer from deferred taxes | 780 | €360 | €360 | = | 0.0% |
| Income taxes | 67/77 | €988 | €1,561 | +€573 | +58.0% |
| Profit (loss) for the period | 9904 | €1,418 | €2,645 | +€1,227 | +86.6% |
| Transfer from tax-exempt reserves | 789 | €699 | €699 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,117 | €3,344 | +€1,227 | +58.0% |
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 26 October 2026 via checked.be.