LB OFFICE: 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 OFFICE
Largest movements
- Cash -€22,717
down €22,717 (-15.9%), from €143,217 to €120,501
mainly Contributions, distributions and other (-€60,000) and Net result for the year (-€24,226)
- Receivables within one year -€17,881
down €17,881 (-75.1%), from €23,806 to €5,925
of which Trade receivables: -€17,439
- Tangible fixed assets -€7,772
down €7,772 (-22.8%), from €34,059 to €26,287
of which Furniture and vehicles: -€6,648
- Reserves -€60,000
down €60,000 (-61.9%), from €96,860 to €36,860
- Other debts +€43,463
up €43,463 (+286.1%), from €15,191 to €58,654
- Profit (loss) carried forward -€24,226
down €24,226 (-39.1%), from €61,978 to €37,753
- Tax, wage and social debts -€7,428
down €7,428 (-61.4%), from €12,100 to €4,672
- Gross operating margin -€45,389
down €45,389, from €28,439 to -€16,950
- Taxes -€4,802
down €4,802 (-86.4%), from €5,558 to €756
- Staff costs -€2,928
no longer reported in 2025 (was €2,928)
- Financial income +€1,990
up €1,990 (+141.8%), from €1,404 to €3,394
- Depreciation -€533
down €533 (-5.5%), from €9,699 to €9,166
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 | €201,157 | €152,712 | -€48,445 | -24.1% |
| Fixed assets | 21/28 | €34,134 | €26,287 | -€7,847 | -23.0% |
| Tangible fixed assets | 22/27 | €34,059 | €26,287 | -€7,772 | -22.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €25,110 | €18,462 | -€6,648 | -26.5% |
| Other tangible fixed assets | 26 | €8,949 | €7,825 | -€1,124 | -12.6% |
| Financial fixed assets | 28 | €75 | - | -€75 | |
| Current assets | 29/58 | €167,023 | €126,425 | -€40,598 | -24.3% |
| Amounts receivable within one year | 40/41 | €23,806 | €5,925 | -€17,881 | -75.1% |
| Trade receivables | 40 | €21,270 | €3,831 | -€17,439 | -82.0% |
| Other amounts receivable | 41 | €2,536 | €2,094 | -€442 | -17.4% |
| Cash at bank and in hand | 54/58 | €143,217 | €120,501 | -€22,717 | -15.9% |
| Total equity and liabilities | 10/49 | €201,157 | €152,712 | -€48,445 | -24.1% |
| Equity | 10/15 | €171,238 | €87,013 | -€84,226 | -49.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,860 | €36,860 | -€60,000 | -61.9% |
| Distributable reserves | 133 | €96,860 | €36,860 | -€60,000 | -61.9% |
| Profit (loss) carried forward | 14 | €61,978 | €37,753 | -€24,226 | -39.1% |
| Amounts payable | 17/49 | €29,919 | €65,700 | +€35,781 | +119.6% |
| Amounts payable within one year | 42/48 | €29,919 | €65,700 | +€35,781 | +119.6% |
| Trade debts | 44 | €2,628 | €2,374 | -€255 | -9.7% |
| Suppliers | 440/4 | €2,628 | €2,374 | -€255 | -9.7% |
| Taxes, remuneration and social security | 45 | €12,100 | €4,672 | -€7,428 | -61.4% |
| Taxes | 450/3 | €12,100 | €4,672 | -€7,428 | -61.4% |
| Other amounts payable | 47/48 | €15,191 | €58,654 | +€43,463 | +286.1% |
| Remuneration, social security and pensions | 62 | €2,928 | - | -€2,928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,699 | €9,166 | -€533 | -5.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €28,439 | -€16,950 | -€45,389 | |
| Operating profit (loss) | 9901 | €15,425 | -€26,515 | -€41,940 | |
| Financial income | 75/76B | €1,404 | €3,394 | +€1,990 | +141.8% |
| Recurring financial income | 75 | €1,404 | €3,394 | +€1,990 | +141.8% |
| Financial charges | 65/66B | €320 | €348 | +€28 | +8.7% |
| Recurring financial charges | 65 | €320 | €348 | +€28 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €16,508 | -€23,470 | -€39,978 | |
| Income taxes | 67/77 | €5,558 | €756 | -€4,802 | -86.4% |
| Profit (loss) for the period | 9904 | €10,951 | -€24,226 | -€35,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,951 | -€24,226 | -€35,176 |
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.