LB Production: 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 Production
Largest movements
- Receivables within one year -€1,531
down €1,531 (-88.6%), from €1,727 to €196
of which Other amounts receivable: -€1,438
- Tangible fixed assets -€1,108
down €1,108 (-34.9%), from €3,179 to €2,071
- Deferred charges and accrued income -€252
down €252 (-91.8%), from €275 to €23
- Other debts -€5,769
down €5,769 (-8.9%), from €64,944 to €59,175
- Profit (loss) carried forward +€3,017
up €3,017 (+3.1%), from -€96,082 to -€93,065
- Short-term financial debts -€69
down €69 (-12.4%), from €554 to €485
- Trade debts -€67
down €67 (-8.9%), from €753 to €686
- Gross operating margin +€11,550
up €11,550, from -€7,065 to €4,484
- Other operating charges -€2,488
down €2,488 (-92.4%), from €2,692 to €204
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,181 | €2,290 | -€2,891 | -55.8% |
| Fixed assets | 21/28 | €3,179 | €2,071 | -€1,108 | -34.9% |
| Tangible fixed assets | 22/27 | €3,179 | €2,071 | -€1,108 | -34.9% |
| Other tangible fixed assets | 26 | €3,179 | €2,071 | -€1,108 | -34.9% |
| Current assets | 29/58 | €2,002 | €219 | -€1,783 | -89.1% |
| Amounts receivable within one year | 40/41 | €1,727 | €196 | -€1,531 | -88.6% |
| Trade receivables | 40 | €92 | - | -€92 | |
| Other amounts receivable | 41 | €1,635 | €196 | -€1,438 | -88.0% |
| Deferred charges and accrued income | 490/1 | €275 | €23 | -€252 | -91.8% |
| Total equity and liabilities | 10/49 | €5,181 | €2,290 | -€2,891 | -55.8% |
| Equity | 10/15 | -€61,082 | -€58,065 | +€3,017 | +4.9% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,082 | -€93,065 | +€3,017 | +3.1% |
| Amounts payable | 17/49 | €66,263 | €60,355 | -€5,908 | -8.9% |
| Amounts payable within one year | 42/48 | €66,251 | €60,346 | -€5,905 | -8.9% |
| Financial debts | 43 | €554 | €485 | -€69 | -12.4% |
| Credit institutions | 430/8 | €554 | €485 | -€69 | -12.4% |
| Trade debts | 44 | €753 | €686 | -€67 | -8.9% |
| Suppliers | 440/4 | €753 | €686 | -€67 | -8.9% |
| Other amounts payable | 47/48 | €64,944 | €59,175 | -€5,769 | -8.9% |
| Accrued charges and deferred income | 492/3 | €11 | €8 | -€3 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,108 | €1,108 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,692 | €204 | -€2,488 | -92.4% |
| Gross operating margin | 9900 | -€7,065 | €4,484 | +€11,550 | |
| Operating profit (loss) | 9901 | -€10,866 | €3,173 | +€14,038 | |
| Financial charges | 65/66B | €201 | €156 | -€46 | -22.7% |
| Recurring financial charges | 65 | €201 | €156 | -€46 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,067 | €3,017 | +€14,084 | |
| Profit (loss) for the period | 9904 | -€11,067 | €3,017 | +€14,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,067 | €3,017 | +€14,084 |
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 30 September 2026 via checked.be.