LB Bouwonderneming: 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 Bouwonderneming
Largest movements
- Receivables within one year +€94,980
up €94,980 (+173.7%), from €54,677 to €149,657
of which Trade receivables: +€105,435
- Cash -€65,011
down €65,011 (-40.3%), from €161,257 to €96,246
mainly Receivables within one year (-€94,980) and Contributions, distributions and other (-€42,021)
- Receivables after one year -€18,500
down €18,500 (-100.0%), from €18,500 to €0
of which Other amounts receivable: -€18,500
- Tangible fixed assets -€4,446
down €4,446 (-28.2%), from €15,775 to €11,329
of which Plant, machinery and equipment: -€5,297
- Other debts +€14,341
up €14,341 (+175.1%), from €8,191 to €22,532
- Tax, wage and social debts -€5,422
down €5,422 (-38.7%), from €14,013 to €8,591
of which Taxes: -€7,717
- Reserves +€4,507
up €4,507 (+2.2%), from €207,430 to €211,937
- Trade debts -€3,217
down €3,217 (-17.6%), from €18,249 to €15,032
- Staff costs -€30,027
down €30,027 (-35.3%), from €84,994 to €54,967
- Gross operating margin -€9,949
down €9,949 (-6.9%), from €144,390 to €134,442
- Write-downs +€4,862
new in 2025: €4,862
- Taxes +€3,469
up €3,469 (+24.0%), from €14,458 to €17,927
- Financial income -€2,123
down €2,123 (-58.4%), from €3,636 to €1,513
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.
Cash bridge derived
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 | €255,760 | €264,785 | +€9,025 | +3.5% |
| Fixed assets | 21/28 | €15,775 | €11,329 | -€4,446 | -28.2% |
| Tangible fixed assets | 22/27 | €15,775 | €11,329 | -€4,446 | -28.2% |
| Land and buildings | 22 | - | €3,235 | +€3,235 | |
| Plant, machinery and equipment | 23 | €12,616 | €7,318 | -€5,297 | -42.0% |
| Furniture and vehicles | 24 | €3,159 | €776 | -€2,383 | -75.4% |
| Current assets | 29/58 | €239,985 | €253,456 | +€13,471 | +5.6% |
| Amounts receivable after more than one year | 29 | €18,500 | €0 | -€18,500 | -100.0% |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | €18,500 | - | -€18,500 | |
| Amounts receivable within one year | 40/41 | €54,677 | €149,657 | +€94,980 | +173.7% |
| Trade receivables | 40 | €44,222 | €149,657 | +€105,435 | +238.4% |
| Other amounts receivable | 41 | €10,455 | €0 | -€10,455 | -100.0% |
| Cash at bank and in hand | 54/58 | €161,257 | €96,246 | -€65,011 | -40.3% |
| Deferred charges and accrued income | 490/1 | €5,551 | €7,552 | +€2,001 | +36.1% |
| Total equity and liabilities | 10/49 | €255,760 | €264,785 | +€9,025 | +3.5% |
| Equity | 10/15 | €214,123 | €218,630 | +€4,507 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €207,430 | €211,937 | +€4,507 | +2.2% |
| Distributable reserves | 133 | €207,430 | €211,937 | +€4,507 | +2.2% |
| Profit (loss) carried forward | 14 | €493 | €493 | = | 0.0% |
| Amounts payable | 17/49 | €41,637 | €46,155 | +€4,518 | +10.9% |
| Amounts payable within one year | 42/48 | €40,453 | €46,155 | +€5,702 | +14.1% |
| Trade debts | 44 | €18,249 | €15,032 | -€3,217 | -17.6% |
| Suppliers | 440/4 | €18,249 | €15,032 | -€3,217 | -17.6% |
| Taxes, remuneration and social security | 45 | €14,013 | €8,591 | -€5,422 | -38.7% |
| Taxes | 450/3 | €13,644 | €5,927 | -€7,717 | -56.6% |
| Remuneration and social security | 454/9 | €369 | €2,664 | +€2,295 | +622.3% |
| Other amounts payable | 47/48 | €8,191 | €22,532 | +€14,341 | +175.1% |
| Accrued charges and deferred income | 492/3 | €1,184 | - | -€1,184 | |
| Remuneration, social security and pensions | 62 | €84,994 | €54,967 | -€30,027 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,237 | €7,810 | +€572 | +7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,862 | +€4,862 | |
| Other operating charges | 640/8 | €1,549 | €1,663 | +€114 | +7.3% |
| Gross operating margin | 9900 | €144,390 | €134,442 | -€9,949 | -6.9% |
| Operating profit (loss) | 9901 | €50,610 | €65,140 | +€14,530 | +28.7% |
| Financial income | 75/76B | €3,636 | €1,513 | -€2,123 | -58.4% |
| Recurring financial income | 75 | €3,636 | €1,513 | -€2,123 | -58.4% |
| Financial charges | 65/66B | €2,567 | €2,198 | -€370 | -14.4% |
| Recurring financial charges | 65 | €2,567 | €2,198 | -€370 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €51,678 | €64,455 | +€12,777 | +24.7% |
| Income taxes | 67/77 | €14,458 | €17,927 | +€3,469 | +24.0% |
| Profit (loss) for the period | 9904 | €37,220 | €46,528 | +€9,308 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,220 | €46,528 | +€9,308 | +25.0% |
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 12 October 2026 via checked.be.