LB Care & Consult: what changed
Two fiscal 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 Care & Consult
Largest movements
- Tangible fixed assets +€67,500
up €67,500 (+292.5%), from €23,074 to €90,575
of which Land and buildings: +€80,550
- Receivables within one year +€11,747
up €11,747 (+5873.3%), from €200 to €11,947
of which Trade receivables: +€6,747
- Cash -€7,683
down €7,683 (-48.5%), from €15,832 to €8,149
- Profit (loss) carried forward +€43,874
no longer reported in 2025 (was -€43,874)
- Reserves +€24,040
up €24,040 (+286.7%), from €8,386 to €32,426
of which Distributable reserves: +€24,040
- Tax, wage and social debts +€18,720
up €18,720 (+107.5%), from €17,413 to €36,133
- Debts after one year -€9,299
down €9,299 (-96.8%), from €9,607 to €308
of which Financial debts: -€9,607
- Trade debts -€4,311
down €4,311 (-55.1%), from €7,821 to €3,510
- Gross operating margin +€64,260
up €64,260 (+91.1%), from €70,519 to €134,778
- Other operating charges +€17,546
up €17,546 (+688.2%), from €2,549 to €20,095
- Taxes +€13,810
up €13,810 (+79.3%), from €17,413 to €31,223
- Depreciation +€2,613
up €2,613 (+21.5%), from €12,159 to €14,771
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,981 | €112,545 | +€71,564 | +174.6% |
| Fixed assets | 21/28 | €24,949 | €92,450 | +€67,500 | +270.5% |
| Tangible fixed assets | 22/27 | €23,074 | €90,575 | +€67,500 | +292.5% |
| Land and buildings | 22 | - | €80,550 | +€80,550 | |
| Plant, machinery and equipment | 23 | - | €1,502 | +€1,502 | |
| Furniture and vehicles | 24 | €19,824 | €5,940 | -€13,885 | -70.0% |
| Other tangible fixed assets | 26 | €3,250 | €2,583 | -€667 | -20.5% |
| Financial fixed assets | 28 | €1,875 | €1,875 | = | 0.0% |
| Current assets | 29/58 | €16,032 | €20,095 | +€4,064 | +25.3% |
| Amounts receivable within one year | 40/41 | €200 | €11,947 | +€11,747 | +5873.3% |
| Trade receivables | 40 | €200 | €6,947 | +€6,747 | +3373.3% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €15,832 | €8,149 | -€7,683 | -48.5% |
| Total equity and liabilities | 10/49 | €40,981 | €112,545 | +€71,564 | +174.6% |
| Equity | 10/15 | -€4,488 | €63,426 | +€67,915 | |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €8,386 | €32,426 | +€24,040 | +286.7% |
| Tax-exempt reserves | 132 | €8,386 | €8,386 | = | 0.0% |
| Distributable reserves | 133 | - | €24,040 | +€24,040 | |
| Profit (loss) carried forward | 14 | -€43,874 | - | +€43,874 | |
| Amounts payable | 17/49 | €45,469 | €49,119 | +€3,649 | +8.0% |
| Amounts payable after more than one year | 17 | €9,607 | €308 | -€9,299 | -96.8% |
| Financial debts | 170/4 | €9,607 | - | -€9,607 | |
| Other amounts payable | 178/9 | - | €308 | +€308 | |
| Amounts payable within one year | 42/48 | €35,863 | €48,811 | +€12,948 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €10,001 | €5,932 | -€4,069 | -40.7% |
| Trade debts | 44 | €7,821 | €3,510 | -€4,311 | -55.1% |
| Suppliers | 440/4 | €7,821 | €3,510 | -€4,311 | -55.1% |
| Taxes, remuneration and social security | 45 | €17,413 | €36,133 | +€18,720 | +107.5% |
| Taxes | 450/3 | €17,413 | €36,133 | +€18,720 | +107.5% |
| Other amounts payable | 47/48 | €627 | €3,235 | +€2,608 | +415.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,159 | €14,771 | +€2,613 | +21.5% |
| Other operating charges | 640/8 | €2,549 | €20,095 | +€17,546 | +688.2% |
| Gross operating margin | 9900 | €70,519 | €134,778 | +€64,260 | +91.1% |
| Operating profit (loss) | 9901 | €55,811 | €99,911 | +€44,101 | +79.0% |
| Financial charges | 65/66B | €650 | €774 | +€124 | +19.1% |
| Recurring financial charges | 65 | €650 | €774 | +€124 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €55,161 | €99,138 | +€43,977 | +79.7% |
| Income taxes | 67/77 | €17,413 | €31,223 | +€13,810 | +79.3% |
| Profit (loss) for the period | 9904 | €37,748 | €67,915 | +€30,167 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,748 | €67,915 | +€30,167 | +79.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.