LBB: 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.
LBB
Largest movements
- Receivables within one year -€645,813
down €645,813 (-84.6%), from €762,963 to €117,150
of which Other amounts receivable: -€642,046
- Receivables after one year +€595,434
up €595,434 (+291%), from €204,566 to €800,000
- Other debts -€66,434
down €66,434 (-69.4%), from €95,790 to €29,356
- Advances received +€45,369
new in 2023: €45,369
- Debts after one year -€30,000
down €30,000 (-28.4%), from €105,572 to €75,571
- Gross operating margin -€472,919
down €472,919, from €467,418 to -€5,501
- Financial income -€4,991
down €4,991 (-17.9%), from €27,857 to €22,866
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,131,020 | €1,086,351 | -€44,670 | -3.9% |
| Fixed assets | 21/28 | €255 | €255 | = | 0.0% |
| Tangible fixed assets | 22/27 | €255 | €255 | = | 0.0% |
| Plant, machinery and equipment | 23 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €1,130,766 | €1,086,096 | -€44,670 | -4.0% |
| Amounts receivable after more than one year | 29 | €204,566 | €800,000 | +€595,434 | +291% |
| Other amounts receivable | 291 | €204,566 | €800,000 | +€595,434 | +291% |
| Amounts receivable within one year | 40/41 | €762,963 | €117,150 | -€645,813 | -84.6% |
| Trade receivables | 40 | €3,767 | - | -€3,767 | |
| Other amounts receivable | 41 | €759,196 | €117,150 | -€642,046 | -84.6% |
| Cash at bank and in hand | 54/58 | €163,237 | €168,946 | +€5,708 | +3.5% |
| Total equity and liabilities | 10/49 | €1,131,020 | €1,086,351 | -€44,670 | -3.9% |
| Equity | 10/15 | -€105,661 | -€95,317 | +€10,344 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,692 | €2,692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €1,892 | €1,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,952 | -€116,609 | +€10,344 | +8.1% |
| Amounts payable | 17/49 | €1,236,681 | €1,181,668 | -€55,014 | -4.4% |
| Amounts payable after more than one year | 17 | €105,572 | €75,571 | -€30,000 | -28.4% |
| Financial debts | 170/4 | €105,572 | €75,571 | -€30,000 | -28.4% |
| Amounts payable within one year | 42/48 | €1,131,109 | €1,106,096 | -€25,013 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €33,464 | €30,000 | -€3,463 | -10.3% |
| Trade debts | 44 | €1,001,771 | €1,001,287 | -€484 | 0.0% |
| Suppliers | 440/4 | €1,001,771 | €1,001,287 | -€484 | 0.0% |
| Advances received on contracts in progress | 46 | - | €45,369 | +€45,369 | |
| Taxes, remuneration and social security | 45 | €84 | €84 | = | 0.0% |
| Taxes | 450/3 | €84 | €84 | = | 0.0% |
| Other amounts payable | 47/48 | €95,790 | €29,356 | -€66,434 | -69.4% |
| Other operating charges | 640/8 | €868 | €868 | = | 0.0% |
| Non-recurring operating charges | 66A | €257,402 | - | -€257,402 | |
| Gross operating margin | 9900 | €467,418 | -€5,501 | -€472,919 | |
| Operating profit (loss) | 9901 | €209,148 | -€6,369 | -€215,517 | |
| Financial income | 75/76B | €27,857 | €22,866 | -€4,991 | -17.9% |
| Recurring financial income | 75 | €27,857 | €22,866 | -€4,991 | -17.9% |
| Financial charges | 65/66B | €8,226 | €6,154 | -€2,072 | -25.2% |
| Recurring financial charges | 65 | €8,226 | €6,154 | -€2,072 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €228,780 | €10,344 | -€218,436 | -95.5% |
| Profit (loss) for the period | 9904 | €228,780 | €10,344 | -€218,436 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €228,780 | €10,344 | -€218,436 | -95.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.