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LB-SERIES: what changed

Two financial 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.

What changed

LB-SERIES

BE 0713.598.514
NACE 47.300, Retail sale of automotive fuel
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,115
2024 · €5,855-€12,970
Equity
€34,469
2024 · €41,583-€7,115
Cash
€33,116
2024 · €2,539+€30,577
Balance sheet total
€122,830
2024 · €68,229+€54,601

Largest movements

2024 to 2025
Assets
  • Cash +€30,577

    up €30,577 (+1204.3%), from €2,539 to €33,116

    mainly Trade debts (+€38,305) and Debts after one year (+€22,144)

  • Receivables within one year +€20,340

    up €20,340 (+144.3%), from €14,099 to €34,439

    of which Trade receivables: +€22,391

  • Deferred charges and accrued income +€4,668

    new in 2025: €4,668

  • Intangible fixed assets -€3,990

    down €3,990 (-25.0%), from €15,960 to €11,970

  • Stocks and contracts +€3,572

    up €3,572 (+13.9%), from €25,621 to €29,193

Equity and liabilities
  • Trade debts +€38,305

    up €38,305 (+277.9%), from €13,782 to €52,087

  • Debts after one year +€22,144

    new in 2025: €22,144

  • Profit (loss) carried forward -€7,115

    down €7,115 (-31.5%), from €22,557 to €15,442

  • Other debts -€6,170

    down €6,170 (-53.8%), from €11,464 to €5,294

  • Current portion of long-term debt +€6,036

    new in 2025: €6,036

Income statement
  • Purchases and services +€123,803

    up €123,803 (+26.0%), from €476,848 to €600,651

  • Turnover +€110,147

    up €110,147 (+22.5%), from €490,215 to €600,362

  • Gross operating margin -€13,656

    down €13,656, from €13,367 to -€289

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,855
Gross operating margin -€13,656
Other operating charges -€433
Financial income +€1
Financial charges -€665
Taxes +€1,784
Result 2025 -€7,115

Cash bridge derived

cash 2024 to 2025

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.

From operations +€2,397
Investment €0
Financing +€28,180
Cash 2024 €2,539
Net result for the year -€7,115
Depreciation +€4,557
Stocks and contracts -€3,572
Receivables within one year -€20,340
Deferred charges and accrued income -€4,668
Trade debts +€38,305
Tax, wage and social debts +€1,400
Other debts -€6,170
Debts after one year +€22,144
Current portion of long-term debt +€6,036
Cash 2025 €33,116
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €68,229 €122,830 +€54,601 +80.0%
Fixed assets 21/28 €25,971 €21,413 -€4,557 -17.5%
Intangible fixed assets 21 €15,960 €11,970 -€3,990 -25.0%
Tangible fixed assets 22/27 €2,001 €1,434 -€567 -28.3%
Plant, machinery and equipment 23 €2,001 €1,434 -€567 -28.3%
Financial fixed assets 28 €8,010 €8,010 = 0.0%
Current assets 29/58 €42,258 €101,416 +€59,158 +140.0%
Stocks and contracts in progress 3 €25,621 €29,193 +€3,572 +13.9%
Stocks 30/36 €25,621 €29,193 +€3,572 +13.9%
Amounts receivable within one year 40/41 €14,099 €34,439 +€20,340 +144.3%
Trade receivables 40 €6,857 €29,248 +€22,391 +326.6%
Other amounts receivable 41 €7,242 €5,191 -€2,051 -28.3%
Cash at bank and in hand 54/58 €2,539 €33,116 +€30,577 +1204.3%
Deferred charges and accrued income 490/1 - €4,668 +€4,668
Total equity and liabilities 10/49 €68,229 €122,830 +€54,601 +80.0%
Equity 10/15 €41,583 €34,469 -€7,115 -17.1%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €427 €427 = 0.0%
Non-distributable reserves 130/1 €427 €427 = 0.0%
Reserves not available under the articles 1311 €427 €427 = 0.0%
Profit (loss) carried forward 14 €22,557 €15,442 -€7,115 -31.5%
Amounts payable 17/49 €26,646 €88,361 +€61,715 +231.6%
Amounts payable after more than one year 17 - €22,144 +€22,144
Financial debts 170/4 - €22,144 +€22,144
Amounts payable within one year 42/48 €26,646 €66,217 +€39,572 +148.5%
Current portion of amounts payable after more than one year 42 - €6,036 +€6,036
Trade debts 44 €13,782 €52,087 +€38,305 +277.9%
Suppliers 440/4 €13,782 €52,087 +€38,305 +277.9%
Taxes, remuneration and social security 45 €1,400 €2,800 +€1,400 +100.0%
Taxes 450/3 €1,200 €1,800 +€600 +50.0%
Remuneration and social security 454/9 €200 €1,000 +€800 +400.0%
Other amounts payable 47/48 €11,464 €5,294 -€6,170 -53.8%
Turnover 70 €490,215 €600,362 +€110,147 +22.5%
Goods, raw materials, services and sundry goods 60/61 €476,848 €600,651 +€123,803 +26.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,557 €4,557 = 0.0%
Other operating charges 640/8 €863 €1,296 +€433 +50.2%
Gross operating margin 9900 €13,367 -€289 -€13,656
Operating profit (loss) 9901 €7,947 -€6,142 -€14,089
Financial income 75/76B €0 €1 +€1 +231.3%
Recurring financial income 75 €0 €1 +€1 +231.3%
Financial charges 65/66B €308 €974 +€665 +216.0%
Recurring financial charges 65 €308 €974 +€665 +216.0%
Profit (loss) for the period before taxes 9903 €7,639 -€7,115 -€14,754
Income taxes 67/77 €1,784 - -€1,784
Profit (loss) for the period 9904 €5,855 -€7,115 -€12,970
Profit (loss) for the period to be appropriated 9905 €5,855 -€7,115 -€12,970

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.