LBB Nijs: 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 Nijs
Largest movements
- Tangible fixed assets -€50,616
down €50,616 (-14.6%), from €347,534 to €296,918
of which Leasing and similar rights: -€48,655
- Cash -€8,801
down €8,801 (-15.8%), from €55,641 to €46,840
mainly Debts after one year (-€53,191) and Investment in fixed assets (net) (-€28,383)
- Receivables within one year +€4,268
up €4,268 (+102%), from €4,174 to €8,442
of which Other amounts receivable: +€3,272
- Debts after one year -€53,191
down €53,191 (-25.0%), from €212,991 to €159,800
- Current portion of long-term debt -€6,916
down €6,916 (-9.3%), from €74,224 to €67,308
- Depreciation +€8,323
up €8,323 (+11.7%), from €71,175 to €79,499
- Gross operating margin +€5,508
up €5,508 (+5.7%), from €96,272 to €101,780
- Taxes -€1,861
down €1,861 (-91.4%), from €2,036 to €175
- Provisions +€1,500
up €1,500, from -€1,500 to €0
- Other operating charges +€1,342
up €1,342 (+23.2%), from €5,785 to €7,127
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.
Derived cash bridge
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 | €409,618 | €354,477 | -€55,141 | -13.5% |
| Fixed assets | 21/28 | €349,617 | €298,501 | -€51,116 | -14.6% |
| Intangible fixed assets | 21 | €2,083 | €1,583 | -€500 | -24.0% |
| Tangible fixed assets | 22/27 | €347,534 | €296,918 | -€50,616 | -14.6% |
| Plant, machinery and equipment | 23 | €22,438 | €11,663 | -€10,774 | -48.0% |
| Furniture and vehicles | 24 | €18,424 | €23,221 | +€4,797 | +26.0% |
| Leasing and similar rights | 25 | €206,356 | €157,701 | -€48,655 | -23.6% |
| Other tangible fixed assets | 26 | €100,316 | €104,333 | +€4,016 | +4.0% |
| Current assets | 29/58 | €60,001 | €55,976 | -€4,025 | -6.7% |
| Amounts receivable within one year | 40/41 | €4,174 | €8,442 | +€4,268 | +102% |
| Trade receivables | 40 | - | €996 | +€996 | |
| Other amounts receivable | 41 | €4,174 | €7,446 | +€3,272 | +78.4% |
| Cash at bank and in hand | 54/58 | €55,641 | €46,840 | -€8,801 | -15.8% |
| Deferred charges and accrued income | 490/1 | €186 | €694 | +€508 | +273% |
| Total equity and liabilities | 10/49 | €409,618 | €354,477 | -€55,141 | -13.5% |
| Equity | 10/15 | €85,414 | €86,386 | +€973 | +1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,414 | €66,386 | +€973 | +1.5% |
| Distributable reserves | 133 | €65,414 | €66,386 | +€973 | +1.5% |
| Provisions and deferred taxes | 16 | €4,000 | €4,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €4,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €320,204 | €264,091 | -€56,114 | -17.5% |
| Amounts payable after more than one year | 17 | €212,991 | €159,800 | -€53,191 | -25.0% |
| Financial debts | 170/4 | €212,991 | €159,800 | -€53,191 | -25.0% |
| Amounts payable within one year | 42/48 | €106,559 | €104,291 | -€2,268 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €74,224 | €67,308 | -€6,916 | -9.3% |
| Trade debts | 44 | €8,307 | €11,341 | +€3,034 | +36.5% |
| Suppliers | 440/4 | €8,307 | €11,341 | +€3,034 | +36.5% |
| Taxes, remuneration and social security | 45 | €2,335 | €2,896 | +€562 | +24.1% |
| Taxes | 450/3 | €2,335 | €2,896 | +€562 | +24.1% |
| Other amounts payable | 47/48 | €21,694 | €22,746 | +€1,052 | +4.8% |
| Accrued charges and deferred income | 492/3 | €655 | €0 | -€655 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,175 | €79,499 | +€8,323 | +11.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,500 | €0 | +€1,500 | |
| Other operating charges | 640/8 | €5,785 | €7,127 | +€1,342 | +23.2% |
| Gross operating margin | 9900 | €96,272 | €101,780 | +€5,508 | +5.7% |
| Operating profit (loss) | 9901 | €20,811 | €15,154 | -€5,657 | -27.2% |
| Financial income | 75/76B | €137 | €0 | -€137 | -100% |
| Recurring financial income | 75 | €137 | €0 | -€137 | -100% |
| Financial charges | 65/66B | €13,058 | €14,007 | +€949 | +7.3% |
| Recurring financial charges | 65 | €13,058 | €14,007 | +€949 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €7,890 | €1,147 | -€6,743 | -85.5% |
| Income taxes | 67/77 | €2,036 | €175 | -€1,861 | -91.4% |
| Profit (loss) for the period | 9904 | €5,854 | €973 | -€4,882 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,854 | €973 | -€4,882 | -83.4% |
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 17 October 2026 via checked.be.