LB-Assist: 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-Assist
Largest movements
- Cash +€101,188
up €101,188 (+235%), from €43,025 to €144,213
mainly Current investments (+€100,000) and Net result for the year (+€2,155)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year +€2,576
up €2,576 (+24.0%), from €10,753 to €13,329
of which Other amounts receivable: +€1,874
- Other debts +€2,139
up €2,139 (+6.9%), from €30,888 to €33,027
- Gross operating margin -€5,717
down €5,717 (-63.9%), from €8,951 to €3,234
- Financial income +€2,480
new in 2025: €2,480
- Taxes -€987
down €987 (-57.9%), from €1,706 to €718
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 | €153,778 | €157,542 | +€3,764 | +2.4% |
| Current assets | 29/58 | €153,778 | €157,542 | +€3,764 | +2.4% |
| Amounts receivable within one year | 40/41 | €10,753 | €13,329 | +€2,576 | +24.0% |
| Trade receivables | 40 | €2,807 | €3,509 | +€702 | +25.0% |
| Other amounts receivable | 41 | €7,946 | €9,820 | +€1,874 | +23.6% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €43,025 | €144,213 | +€101,188 | +235% |
| Total equity and liabilities | 10/49 | €153,778 | €157,542 | +€3,764 | +2.4% |
| Equity | 10/15 | €121,220 | €122,543 | +€1,322 | +1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €118,720 | €120,043 | +€1,322 | +1.1% |
| Distributable reserves | 133 | €118,720 | €120,043 | +€1,322 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,558 | €34,999 | +€2,442 | +7.5% |
| Amounts payable within one year | 42/48 | €32,537 | €34,988 | +€2,451 | +7.5% |
| Trade debts | 44 | €77 | €223 | +€147 | +192% |
| Suppliers | 440/4 | €77 | €223 | +€147 | +192% |
| Taxes, remuneration and social security | 45 | €1,573 | €1,738 | +€165 | +10.5% |
| Taxes | 450/3 | €1,573 | €1,738 | +€165 | +10.5% |
| Other amounts payable | 47/48 | €30,888 | €33,027 | +€2,139 | +6.9% |
| Accrued charges and deferred income | 492/3 | €21 | €12 | -€9 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €8,951 | €3,234 | -€5,717 | -63.9% |
| Operating profit (loss) | 9901 | €8,445 | €2,714 | -€5,731 | -67.9% |
| Financial income | 75/76B | - | €2,480 | +€2,480 | |
| Recurring financial income | 75 | - | €2,480 | +€2,480 | |
| Financial charges | 65/66B | €2,302 | €2,320 | +€18 | +0.8% |
| Recurring financial charges | 65 | €2,302 | €2,320 | +€18 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €6,143 | €2,874 | -€3,269 | -53.2% |
| Income taxes | 67/77 | €1,706 | €718 | -€987 | -57.9% |
| Profit (loss) for the period | 9904 | €4,437 | €2,155 | -€2,282 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,437 | €2,155 | -€2,282 | -51.4% |
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 23 October 2026 via checked.be.