LAHBIBE: 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.
LAHBIBE
Largest movements
- Receivables within one year +€2,031
up €2,031 (+15.4%), from €13,184 to €15,215
- Cash -€1,207
down €1,207 (-50.1%), from €2,411 to €1,204
mainly Receivables within one year (-€2,031) and Deferred charges and accrued income (-€86)
- Profit (loss) carried forward +€554
up €554 (+7.4%), from €7,492 to €8,045
- Trade debts +€356
up €356 (+815%), from €44 to €400
- Gross operating margin +€357
up €357 (+52.9%), from €675 to €1,033
- Other operating charges +€168
new in 2025: €168
- Taxes -€48
down €48 (-16.1%), from €298 to €250
- Financial charges +€13
up €13 (+27.5%), from €48 to €61
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 | €15,595 | €16,505 | +€910 | +5.8% |
| Current assets | 29/58 | €15,595 | €16,505 | +€910 | +5.8% |
| Amounts receivable within one year | 40/41 | €13,184 | €15,215 | +€2,031 | +15.4% |
| Other amounts receivable | 41 | €13,184 | €15,215 | +€2,031 | +15.4% |
| Cash at bank and in hand | 54/58 | €2,411 | €1,204 | -€1,207 | -50.1% |
| Deferred charges and accrued income | 490/1 | - | €86 | +€86 | |
| Total equity and liabilities | 10/49 | €15,595 | €16,505 | +€910 | +5.8% |
| Equity | 10/15 | €15,552 | €16,105 | +€554 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €7,492 | €8,045 | +€554 | +7.4% |
| Amounts payable | 17/49 | €44 | €400 | +€356 | +815% |
| Amounts payable within one year | 42/48 | €44 | €400 | +€356 | +815% |
| Trade debts | 44 | €44 | €400 | +€356 | +815% |
| Suppliers | 440/4 | €44 | €400 | +€356 | +815% |
| Other operating charges | 640/8 | - | €168 | +€168 | |
| Gross operating margin | 9900 | €675 | €1,033 | +€357 | +52.9% |
| Operating profit (loss) | 9901 | €675 | €865 | +€189 | +28.0% |
| Financial charges | 65/66B | €48 | €61 | +€13 | +27.5% |
| Recurring financial charges | 65 | €48 | €61 | +€13 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €627 | €804 | +€176 | +28.1% |
| Income taxes | 67/77 | €298 | €250 | -€48 | -16.1% |
| Profit (loss) for the period | 9904 | €330 | €554 | +€224 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €330 | €554 | +€224 | +68.0% |
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 29 October 2026 via checked.be.