LBA Services: 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.
LBA Services
Largest movements
- Cash -€12,905
down €12,905 (-94.5%), from €13,662 to €757
mainly Contributions, distributions and other (-€26,000) and Investment in fixed assets (net) (-€7,979)
- Receivables within one year -€6,134
down €6,134 (-52.2%), from €11,749 to €5,615
of which Other amounts receivable: -€6,729
- Intangible fixed assets +€3,355
new in 2025: €3,355
- Stocks and contracts +€2,400
new in 2025: €2,400
- Tangible fixed assets +€1,430
up €1,430 (+26.8%), from €5,334 to €6,765
of which Other tangible fixed assets: +€2,447
- Profit (loss) carried forward -€10,750
down €10,750 (-94.7%), from €11,356 to €606
- Tax, wage and social debts -€386
down €386 (-6.5%), from €5,956 to €5,570
- Turnover +€18,786
up €18,786 (+84.6%), from €22,219 to €41,005
- Purchases and services +€12,457
up €12,457 (+222.9%), from €5,588 to €18,045
- Gross operating margin +€6,969
up €6,969 (+41.9%), from €16,631 to €23,599
- Depreciation +€1,990
up €1,990 (+165.3%), from €1,204 to €3,194
- Taxes +€1,285
up €1,285 (+35.0%), from €3,668 to €4,952
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 | €30,746 | €19,825 | -€10,921 | -35.5% |
| Fixed assets | 21/28 | €5,334 | €10,120 | +€4,786 | +89.7% |
| Intangible fixed assets | 21 | - | €3,355 | +€3,355 | |
| Tangible fixed assets | 22/27 | €5,334 | €6,765 | +€1,430 | +26.8% |
| Plant, machinery and equipment | 23 | €5,334 | €2,823 | -€2,511 | -47.1% |
| Furniture and vehicles | 24 | - | €1,494 | +€1,494 | |
| Other tangible fixed assets | 26 | - | €2,447 | +€2,447 | |
| Current assets | 29/58 | €25,411 | €9,705 | -€15,707 | -61.8% |
| Stocks and contracts in progress | 3 | - | €2,400 | +€2,400 | |
| Stocks | 30/36 | - | €2,400 | +€2,400 | |
| Amounts receivable within one year | 40/41 | €11,749 | €5,615 | -€6,134 | -52.2% |
| Trade receivables | 40 | €1,749 | €2,343 | +€594 | +34.0% |
| Other amounts receivable | 41 | €10,000 | €3,271 | -€6,729 | -67.3% |
| Cash at bank and in hand | 54/58 | €13,662 | €757 | -€12,905 | -94.5% |
| Deferred charges and accrued income | 490/1 | - | €933 | +€933 | |
| Total equity and liabilities | 10/49 | €30,746 | €19,825 | -€10,921 | -35.5% |
| Equity | 10/15 | €23,356 | €12,606 | -€10,750 | -46.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,356 | €606 | -€10,750 | -94.7% |
| Amounts payable | 17/49 | €7,390 | €7,219 | -€171 | -2.3% |
| Amounts payable within one year | 42/48 | €7,390 | €7,219 | -€171 | -2.3% |
| Trade debts | 44 | €1,344 | €1,649 | +€305 | +22.7% |
| Suppliers | 440/4 | €1,344 | €1,649 | +€305 | +22.7% |
| Taxes, remuneration and social security | 45 | €5,956 | €5,570 | -€386 | -6.5% |
| Taxes | 450/3 | €5,956 | €5,570 | -€386 | -6.5% |
| Other amounts payable | 47/48 | €90 | €0 | -€90 | -100.0% |
| Turnover | 70 | €22,219 | €41,005 | +€18,786 | +84.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,588 | €18,045 | +€12,457 | +222.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | €3,194 | +€1,990 | +165.3% |
| Other operating charges | 640/8 | €384 | €128 | -€257 | -66.8% |
| Gross operating margin | 9900 | €16,631 | €23,599 | +€6,969 | +41.9% |
| Operating profit (loss) | 9901 | €15,043 | €20,278 | +€5,236 | +34.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €24 | €77 | +€52 | +214.8% |
| Recurring financial charges | 65 | €24 | €77 | +€52 | +214.8% |
| Profit (loss) for the period before taxes | 9903 | €15,024 | €20,202 | +€5,178 | +34.5% |
| Income taxes | 67/77 | €3,668 | €4,952 | +€1,285 | +35.0% |
| Profit (loss) for the period | 9904 | €11,356 | €15,250 | +€3,894 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,356 | €15,250 | +€3,894 | +34.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.