LB 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 CONSULT
Largest movements
- Current investments -€149,082
down €149,082 (-74.5%), from €200,122 to €51,040
- Cash +€80,775
up €80,775 (+122.1%), from €66,155 to €146,930
mainly Current investments (+€149,082) and Net result for the year (+€107,263)
- Other debts -€67,464
down €67,464 (-38.5%), from €175,438 to €107,974
- Reserves +€14,700
up €14,700 (+2.8%), from €519,645 to €534,345
- Tax, wage and social debts -€11,076
down €11,076 (-47.3%), from €23,402 to €12,326
- Financial income -€137,292
down €137,292 (-54.7%), from €251,090 to €113,798
- Taxes -€12,226
down €12,226 (-49.5%), from €24,714 to €12,488
- Gross operating margin -€142
down €142 (-1.9%), from €7,436 to €7,294
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 | €737,249 | €673,717 | -€63,532 | -8.6% |
| Fixed assets | 21/28 | €464,672 | €464,672 | = | 0.0% |
| Financial fixed assets | 28 | €464,672 | €464,672 | = | 0.0% |
| Current assets | 29/58 | €272,577 | €209,045 | -€63,532 | -23.3% |
| Amounts receivable within one year | 40/41 | €6,300 | €10,918 | +€4,618 | +73.3% |
| Trade receivables | 40 | €6,300 | €7,000 | +€700 | +11.1% |
| Other amounts receivable | 41 | - | €3,918 | +€3,918 | |
| Current investments | 50/53 | €200,122 | €51,040 | -€149,082 | -74.5% |
| Cash at bank and in hand | 54/58 | €66,155 | €146,930 | +€80,775 | +122.1% |
| Deferred charges and accrued income | 490/1 | - | €157 | +€157 | |
| Total equity and liabilities | 10/49 | €737,249 | €673,717 | -€63,532 | -8.6% |
| Equity | 10/15 | €538,409 | €553,272 | +€14,863 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €519,645 | €534,345 | +€14,700 | +2.8% |
| Distributable reserves | 133 | €519,645 | €534,345 | +€14,700 | +2.8% |
| Profit (loss) carried forward | 14 | €164 | €327 | +€163 | +99.4% |
| Amounts payable | 17/49 | €198,840 | €120,445 | -€78,395 | -39.4% |
| Amounts payable within one year | 42/48 | €198,840 | €120,445 | -€78,395 | -39.4% |
| Trade debts | 44 | - | €145 | +€145 | |
| Suppliers | 440/4 | - | €145 | +€145 | |
| Taxes, remuneration and social security | 45 | €23,402 | €12,326 | -€11,076 | -47.3% |
| Taxes | 450/3 | €23,402 | €12,326 | -€11,076 | -47.3% |
| Other amounts payable | 47/48 | €175,438 | €107,974 | -€67,464 | -38.5% |
| Other operating charges | 640/8 | €556 | €570 | +€14 | +2.5% |
| Gross operating margin | 9900 | €7,436 | €7,294 | -€142 | -1.9% |
| Operating profit (loss) | 9901 | €6,880 | €6,724 | -€156 | -2.3% |
| Financial income | 75/76B | €251,090 | €113,798 | -€137,292 | -54.7% |
| Recurring financial income | 75 | €251,090 | €113,798 | -€137,292 | -54.7% |
| Financial charges | 65/66B | €800 | €771 | -€29 | -3.6% |
| Recurring financial charges | 65 | €800 | €771 | -€29 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €257,170 | €119,751 | -€137,419 | -53.4% |
| Income taxes | 67/77 | €24,714 | €12,488 | -€12,226 | -49.5% |
| Profit (loss) for the period | 9904 | €232,456 | €107,263 | -€125,193 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €232,456 | €107,263 | -€125,193 | -53.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.