LB CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€5,040
down €5,040 (-79.8%), from €6,313 to €1,273
mainly Trade debts (-€15,071) and Deferred charges and accrued income (-€948)
- Deferred charges and accrued income +€948
new in 2025: €948
- Receivables within one year +€732
up €732 (+27.9%), from €2,620 to €3,352
of which Trade receivables: +€3,320
- Trade debts -€15,071
down €15,071 (-96.5%), from €15,620 to €549
- Profit (loss) carried forward +€9,629
up €9,629 (+48.6%), from -€19,808 to -€10,179
- Other debts +€2,082
up €2,082 (+41.1%), from €5,061 to €7,143
- Purchases and services -€34,561
no longer reported in 2025 (was €34,561)
- Turnover -€23,635
no longer reported in 2025 (was €23,635)
- Gross operating margin +€22,120
up €22,120, from -€10,926 to €11,194
- Other operating charges -€562
down €562 (-30.0%), from €1,875 to €1,313
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 | €8,933 | €5,573 | -€3,360 | -37.6% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €8,933 | €5,573 | -€3,360 | -37.6% |
| Amounts receivable within one year | 40/41 | €2,620 | €3,352 | +€732 | +27.9% |
| Trade receivables | 40 | - | €3,320 | +€3,320 | |
| Other amounts receivable | 41 | €2,620 | €32 | -€2,588 | -98.8% |
| Cash at bank and in hand | 54/58 | €6,313 | €1,273 | -€5,040 | -79.8% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €8,933 | €5,573 | -€3,360 | -37.6% |
| Equity | 10/15 | -€11,748 | -€2,119 | +€9,629 | +82.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€19,808 | -€10,179 | +€9,629 | +48.6% |
| Amounts payable | 17/49 | €20,681 | €7,692 | -€12,989 | -62.8% |
| Amounts payable within one year | 42/48 | €20,681 | €7,692 | -€12,989 | -62.8% |
| Trade debts | 44 | €15,620 | €549 | -€15,071 | -96.5% |
| Suppliers | 440/4 | €15,620 | €549 | -€15,071 | -96.5% |
| Other amounts payable | 47/48 | €5,061 | €7,143 | +€2,082 | +41.1% |
| Turnover | 70 | €23,635 | - | -€23,635 | |
| Goods, raw materials, services and sundry goods | 60/61 | €34,561 | - | -€34,561 | |
| Other operating charges | 640/8 | €1,875 | €1,313 | -€562 | -30.0% |
| Gross operating margin | 9900 | -€10,926 | €11,194 | +€22,120 | |
| Operating profit (loss) | 9901 | -€12,801 | €9,881 | +€22,682 | |
| Financial charges | 65/66B | €58 | €252 | +€194 | +336.2% |
| Recurring financial charges | 65 | €58 | €252 | +€194 | +336.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,859 | €9,629 | +€22,488 | |
| Profit (loss) for the period | 9904 | -€12,859 | €9,629 | +€22,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,859 | €9,629 | +€22,488 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.