LB ARCHITECTS: 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.
LB ARCHITECTS
Largest movements
- Receivables within one year -€80,117
down €80,117 (-55.1%), from €145,468 to €65,351
of which Trade receivables: -€145,059
- Cash +€67,987
up €67,987 (+451%), from €15,079 to €83,066
mainly Receivables within one year (+€80,117) and Net result for the year (+€64,495)
- Tangible fixed assets +€19,419
new in 2025: €19,419
of which Land and buildings: +€10,584
- Profit (loss) carried forward +€64,495
up €64,495 (+112%), from €57,693 to €122,188
- Trade debts -€41,600
down €41,600 (-88.0%), from €47,281 to €5,681
- Other debts -€34,666
down €34,666 (-100%), from €34,666 to €0
- Short-term financial debts +€13,699
up €13,699 (+26,792%), from €51 to €13,750
- Accrued charges and deferred income +€13,123
new in 2025: €13,123
- Other operating charges -€17,884
down €17,884 (-53.0%), from €33,723 to €15,839
- Gross operating margin -€4,851
down €4,851 (-4.6%), from €105,945 to €101,095
- Taxes +€4,106
up €4,106 (+28.3%), from €14,530 to €18,636
- Depreciation +€1,839
new in 2025: €1,839
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 | €160,570 | €167,867 | +€7,297 | +4.5% |
| Fixed assets | 21/28 | - | €19,419 | +€19,419 | |
| Tangible fixed assets | 22/27 | - | €19,419 | +€19,419 | |
| Land and buildings | 22 | - | €10,584 | +€10,584 | |
| Plant, machinery and equipment | 23 | - | €8,835 | +€8,835 | |
| Current assets | 29/58 | €160,570 | €148,448 | -€12,121 | -7.5% |
| Amounts receivable within one year | 40/41 | €145,468 | €65,351 | -€80,117 | -55.1% |
| Trade receivables | 40 | €145,315 | €256 | -€145,059 | -99.8% |
| Other amounts receivable | 41 | €153 | €65,095 | +€64,942 | +42,463% |
| Cash at bank and in hand | 54/58 | €15,079 | €83,066 | +€67,987 | +451% |
| Deferred charges and accrued income | 490/1 | €23 | €31 | +€8 | +33.8% |
| Total equity and liabilities | 10/49 | €160,570 | €167,867 | +€7,297 | +4.5% |
| Equity | 10/15 | €59,693 | €124,188 | +€64,495 | +108% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,693 | €122,188 | +€64,495 | +112% |
| Amounts payable | 17/49 | €100,877 | €43,679 | -€57,198 | -56.7% |
| Amounts payable within one year | 42/48 | €100,877 | €30,556 | -€70,321 | -69.7% |
| Financial debts | 43 | €51 | €13,750 | +€13,699 | +26,792% |
| Credit institutions | 430/8 | €51 | €13,750 | +€13,699 | +26,792% |
| Trade debts | 44 | €47,281 | €5,681 | -€41,600 | -88.0% |
| Suppliers | 440/4 | €47,281 | €5,681 | -€41,600 | -88.0% |
| Taxes, remuneration and social security | 45 | €18,879 | €11,125 | -€7,754 | -41.1% |
| Taxes | 450/3 | €18,879 | €11,125 | -€7,754 | -41.1% |
| Other amounts payable | 47/48 | €34,666 | €0 | -€34,666 | -100% |
| Accrued charges and deferred income | 492/3 | - | €13,123 | +€13,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,839 | +€1,839 | |
| Other operating charges | 640/8 | €33,723 | €15,839 | -€17,884 | -53.0% |
| Gross operating margin | 9900 | €105,945 | €101,095 | -€4,851 | -4.6% |
| Operating profit (loss) | 9901 | €72,222 | €83,416 | +€11,194 | +15.5% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | - | €370 | +€370 | |
| Recurring financial charges | 65 | - | €370 | +€370 | |
| Profit (loss) for the period before taxes | 9903 | €72,222 | €83,131 | +€10,909 | +15.1% |
| Income taxes | 67/77 | €14,530 | €18,636 | +€4,106 | +28.3% |
| Profit (loss) for the period | 9904 | €57,693 | €64,495 | +€6,803 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,693 | €64,495 | +€6,803 | +11.8% |
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 19 October 2026 via checked.be.