LB Constructions: 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 Constructions
Largest movements
- Cash +€69,084
up €69,084 (+201.0%), from €34,370 to €103,455
mainly Depreciation (+€33,964) and Trade debts (+€31,639)
- Stocks and contracts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tangible fixed assets -€11,675
down €11,675 (-10.0%), from €116,255 to €104,581
of which Plant, machinery and equipment: -€12,506
- Receivables within one year +€8,358
up €8,358 (+18.8%), from €44,561 to €52,919
of which Trade receivables: +€7,912
- Trade debts +€31,639
up €31,639 (+56.5%), from €55,980 to €87,619
- Profit (loss) carried forward +€26,778
up €26,778 (+41.3%), from €64,857 to €91,635
- Debts after one year -€16,121
down €16,121 (-33.9%), from €47,618 to €31,498
- Other debts +€7,339
up €7,339 (+84.3%), from €8,707 to €16,045
- Gross operating margin +€28,016
up €28,016 (+57.5%), from €48,725 to €76,741
- Depreciation +€8,965
up €8,965 (+35.9%), from €24,999 to €33,964
- Other operating charges +€5,293
up €5,293 (+366.1%), from €1,446 to €6,739
- Taxes +€4,101
up €4,101 (+123.6%), from €3,318 to €7,419
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 | €211,624 | €261,379 | +€49,755 | +23.5% |
| Fixed assets | 21/28 | €116,255 | €104,581 | -€11,675 | -10.0% |
| Tangible fixed assets | 22/27 | €116,255 | €104,581 | -€11,675 | -10.0% |
| Plant, machinery and equipment | 23 | €74,456 | €61,950 | -€12,506 | -16.8% |
| Furniture and vehicles | 24 | €41,799 | €42,631 | +€832 | +2.0% |
| Current assets | 29/58 | €95,368 | €156,798 | +€61,430 | +64.4% |
| Stocks and contracts in progress | 3 | €15,000 | €0 | -€15,000 | -100.0% |
| Stocks | 30/36 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €44,561 | €52,919 | +€8,358 | +18.8% |
| Trade receivables | 40 | €40,581 | €48,493 | +€7,912 | +19.5% |
| Other amounts receivable | 41 | €3,980 | €4,426 | +€446 | +11.2% |
| Cash at bank and in hand | 54/58 | €34,370 | €103,455 | +€69,084 | +201.0% |
| Deferred charges and accrued income | 490/1 | €1,437 | €424 | -€1,013 | -70.5% |
| Total equity and liabilities | 10/49 | €211,624 | €261,379 | +€49,755 | +23.5% |
| Equity | 10/15 | €72,857 | €99,635 | +€26,778 | +36.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,857 | €91,635 | +€26,778 | +41.3% |
| Amounts payable | 17/49 | €138,767 | €161,744 | +€22,977 | +16.6% |
| Amounts payable after more than one year | 17 | €47,618 | €31,498 | -€16,121 | -33.9% |
| Financial debts | 170/4 | €47,618 | €31,498 | -€16,121 | -33.9% |
| Amounts payable within one year | 42/48 | €91,148 | €130,246 | +€39,098 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €16,107 | €16,121 | +€14 | +0.1% |
| Trade debts | 44 | €55,980 | €87,619 | +€31,639 | +56.5% |
| Suppliers | 440/4 | €55,980 | €87,619 | +€31,639 | +56.5% |
| Taxes, remuneration and social security | 45 | €10,355 | €10,461 | +€106 | +1.0% |
| Taxes | 450/3 | €10,355 | €10,461 | +€106 | +1.0% |
| Other amounts payable | 47/48 | €8,707 | €16,045 | +€7,339 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,999 | €33,964 | +€8,965 | +35.9% |
| Other operating charges | 640/8 | €1,446 | €6,739 | +€5,293 | +366.1% |
| Gross operating margin | 9900 | €48,725 | €76,741 | +€28,016 | +57.5% |
| Operating profit (loss) | 9901 | €22,281 | €36,038 | +€13,757 | +61.7% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €2,550 | €1,841 | -€709 | -27.8% |
| Recurring financial charges | 65 | €2,550 | €1,841 | -€709 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €19,756 | €34,197 | +€14,441 | +73.1% |
| Income taxes | 67/77 | €3,318 | €7,419 | +€4,101 | +123.6% |
| Profit (loss) for the period | 9904 | €16,438 | €26,778 | +€10,340 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,438 | €26,778 | +€10,340 | +62.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.