LB Concept: 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 Concept
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€48,678
down €48,678 (-25.3%), from €192,683 to €144,006
- Profit (loss) carried forward +€35,892
up €35,892 (+130.2%), from €27,568 to €63,460
- Other debts +€12,129
up €12,129 (+8.0%), from €151,920 to €164,049
- Financial income +€32,642
new in 2024: €32,642
- Financial charges -€3,546
down €3,546 (-37.5%), from €9,461 to €5,915
- Taxes +€1,013
up €1,013 (+464.7%), from €218 to €1,231
- Other operating charges +€342
up €342 (+806.7%), from €42 to €384
- Gross operating margin +€186
up €186 (+1.8%), from €10,594 to €10,781
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,762 | €431,165 | -€598 | -0.1% |
| Fixed assets | 21/28 | €430,000 | €430,000 | = | 0.0% |
| Financial fixed assets | 28 | €430,000 | €430,000 | = | 0.0% |
| Current assets | 29/58 | €1,762 | €1,165 | -€598 | -33.9% |
| Amounts receivable within one year | 40/41 | €1,762 | €1,165 | -€598 | -33.9% |
| Other amounts receivable | 41 | €1,762 | €1,165 | -€598 | -33.9% |
| Total equity and liabilities | 10/49 | €431,762 | €431,165 | -€598 | -0.1% |
| Equity | 10/15 | €30,568 | €66,460 | +€35,892 | +117.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,568 | €63,460 | +€35,892 | +130.2% |
| Amounts payable | 17/49 | €401,195 | €364,704 | -€36,490 | -9.1% |
| Amounts payable after more than one year | 17 | €192,683 | €144,006 | -€48,678 | -25.3% |
| Financial debts | 170/4 | €192,683 | €144,006 | -€48,678 | -25.3% |
| Amounts payable within one year | 42/48 | €208,511 | €220,699 | +€12,188 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €51,825 | €50,678 | -€1,147 | -2.2% |
| Financial debts | 43 | €4,548 | €5,972 | +€1,424 | +31.3% |
| Credit institutions | 430/8 | €4,548 | €4,523 | -€25 | -0.6% |
| Other loans | 439 | - | €1,449 | +€1,449 | |
| Taxes, remuneration and social security | 45 | €218 | - | -€218 | |
| Taxes | 450/3 | €218 | - | -€218 | |
| Other amounts payable | 47/48 | €151,920 | €164,049 | +€12,129 | +8.0% |
| Other operating charges | 640/8 | €42 | €384 | +€342 | +806.7% |
| Gross operating margin | 9900 | €10,594 | €10,781 | +€186 | +1.8% |
| Operating profit (loss) | 9901 | €10,552 | €10,396 | -€156 | -1.5% |
| Financial income | 75/76B | - | €32,642 | +€32,642 | |
| Recurring financial income | 75 | - | €32,642 | +€32,642 | |
| Financial charges | 65/66B | €9,461 | €5,915 | -€3,546 | -37.5% |
| Recurring financial charges | 65 | €9,461 | €5,915 | -€3,546 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €1,091 | €37,123 | +€36,032 | +3302.5% |
| Income taxes | 67/77 | €218 | €1,231 | +€1,013 | +464.7% |
| Profit (loss) for the period | 9904 | €873 | €35,892 | +€35,019 | +4011.0% |
| Profit (loss) for the period to be appropriated | 9905 | €873 | €35,892 | +€35,019 | +4011.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.