LB MED: 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 MED
Largest movements
- Cash +€57,970
up €57,970 (+1932.3%), from €3,000 to €60,970
mainly Net result for the year (+€42,168) and Tax, wage and social debts (+€17,500)
- Tangible fixed assets +€32,126
new in 2025: €32,126
- Profit (loss) carried forward +€42,168
up €42,168, from -€1,554 to €40,614
- Tax, wage and social debts +€17,500
new in 2025: €17,500
of which Taxes: +€10,000
- Debts after one year +€16,929
new in 2025: €16,929
- Current portion of long-term debt +€12,269
new in 2025: €12,269
- Short-term financial debts +€3,516
new in 2025: €3,516
- Gross operating margin +€59,316
up €59,316, from -€1,554 to €57,762
- Taxes +€10,000
new in 2025: €10,000
- Depreciation +€4,864
new in 2025: €4,864
- Financial charges +€666
new in 2025: €666
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 | €3,000 | €93,829 | +€90,829 | +3027.6% |
| Fixed assets | 21/28 | - | €32,126 | +€32,126 | |
| Tangible fixed assets | 22/27 | - | €32,126 | +€32,126 | |
| Furniture and vehicles | 24 | - | €32,126 | +€32,126 | |
| Current assets | 29/58 | €3,000 | €61,703 | +€58,703 | +1956.8% |
| Cash at bank and in hand | 54/58 | €3,000 | €60,970 | +€57,970 | +1932.3% |
| Deferred charges and accrued income | 490/1 | - | €733 | +€733 | |
| Total equity and liabilities | 10/49 | €3,000 | €93,829 | +€90,829 | +3027.6% |
| Equity | 10/15 | €1,446 | €43,614 | +€42,168 | +2916.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,554 | €40,614 | +€42,168 | |
| Amounts payable | 17/49 | €1,554 | €50,214 | +€48,660 | +3131.3% |
| Amounts payable after more than one year | 17 | - | €16,929 | +€16,929 | |
| Financial debts | 170/4 | - | €16,929 | +€16,929 | |
| Amounts payable within one year | 42/48 | €1,554 | €33,285 | +€31,731 | +2041.9% |
| Current portion of amounts payable after more than one year | 42 | - | €12,269 | +€12,269 | |
| Financial debts | 43 | - | €3,516 | +€3,516 | |
| Credit institutions | 430/8 | - | €3,516 | +€3,516 | |
| Trade debts | 44 | €1,554 | - | -€1,554 | |
| Suppliers | 440/4 | €1,554 | - | -€1,554 | |
| Taxes, remuneration and social security | 45 | - | €17,500 | +€17,500 | |
| Taxes | 450/3 | - | €10,000 | +€10,000 | |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,864 | +€4,864 | |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€1,554 | €57,762 | +€59,316 | |
| Operating profit (loss) | 9901 | -€1,554 | €52,834 | +€54,388 | |
| Financial charges | 65/66B | - | €666 | +€666 | |
| Recurring financial charges | 65 | - | €666 | +€666 | |
| Profit (loss) for the period before taxes | 9903 | -€1,554 | €52,168 | +€53,722 | |
| Income taxes | 67/77 | - | €10,000 | +€10,000 | |
| Profit (loss) for the period | 9904 | -€1,554 | €42,168 | +€43,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,554 | €42,168 | +€43,722 |
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 5 October 2026 via checked.be.