LBB ORTHO: 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 ORTHO
Largest movements
- Tangible fixed assets -€124,930
down €124,930 (-13.4%), from €933,353 to €808,423
of which Land and buildings: -€111,160
- Cash -€105,141
down €105,141 (-9.0%), from €1.2m to €1.1m
mainly Contributions, distributions and other (-€600,438) and Other debts (-€525,729)
- Receivables within one year -€83,043
down €83,043 (-17.8%), from €467,176 to €384,133
of which Other amounts receivable: -€83,276
- Stocks and contracts +€26,800
up €26,800 (+985%), from €2,720 to €29,520
- Other debts -€525,729
down €525,729 (-46.4%), from €1.1m to €607,135
- Reserves +€450,470
up €450,470 (+82.7%), from €544,880 to €995,350
of which Tax-exempt reserves: +€450,470
- Debts after one year -€100,614
down €100,614 (-18.2%), from €552,798 to €452,184
- Tax, wage and social debts -€89,880
down €89,880 (-66.5%), from €135,118 to €45,238
of which Taxes: -€65,412
- Gross operating margin +€270,270
up €270,270 (+17.5%), from €1.5m to €1.8m
- Taxes +€104,337
up €104,337 (+39.0%), from €267,720 to €372,056
- Staff costs -€48,754
down €48,754 (-15.6%), from €313,127 to €264,374
- Financial income -€24,677
down €24,677 (-49.3%), from €50,038 to €25,361
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 | €2,630,170 | €2,346,189 | -€283,982 | -10.8% |
| Fixed assets | 21/28 | €933,353 | €808,423 | -€124,930 | -13.4% |
| Tangible fixed assets | 22/27 | €933,353 | €808,423 | -€124,930 | -13.4% |
| Land and buildings | 22 | €830,171 | €719,011 | -€111,160 | -13.4% |
| Plant, machinery and equipment | 23 | €77,863 | €65,624 | -€12,240 | -15.7% |
| Furniture and vehicles | 24 | €25,318 | €23,788 | -€1,531 | -6.0% |
| Current assets | 29/58 | €1,696,818 | €1,537,766 | -€159,052 | -9.4% |
| Stocks and contracts in progress | 3 | €2,720 | €29,520 | +€26,800 | +985% |
| Stocks | 30/36 | €2,720 | €29,520 | +€26,800 | +985% |
| Amounts receivable within one year | 40/41 | €467,176 | €384,133 | -€83,043 | -17.8% |
| Trade receivables | 40 | €304 | €537 | +€233 | +76.6% |
| Other amounts receivable | 41 | €466,872 | €383,596 | -€83,276 | -17.8% |
| Cash at bank and in hand | 54/58 | €1,173,876 | €1,068,735 | -€105,141 | -9.0% |
| Deferred charges and accrued income | 490/1 | €53,046 | €55,378 | +€2,332 | +4.4% |
| Total equity and liabilities | 10/49 | €2,630,170 | €2,346,189 | -€283,982 | -10.8% |
| Equity | 10/15 | €605,339 | €1,055,809 | +€450,470 | +74.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €544,880 | €995,350 | +€450,470 | +82.7% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €538,880 | €989,350 | +€450,470 | +83.6% |
| Profit (loss) carried forward | 14 | €459 | €459 | = | 0.0% |
| Amounts payable | 17/49 | €2,024,831 | €1,290,380 | -€734,452 | -36.3% |
| Amounts payable after more than one year | 17 | €552,798 | €452,184 | -€100,614 | -18.2% |
| Financial debts | 170/4 | €552,798 | €452,184 | -€100,614 | -18.2% |
| Amounts payable within one year | 42/48 | €1,460,729 | €827,621 | -€633,108 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €98,543 | €100,614 | +€2,071 | +2.1% |
| Trade debts | 44 | €94,203 | €74,634 | -€19,569 | -20.8% |
| Suppliers | 440/4 | €94,203 | €74,634 | -€19,569 | -20.8% |
| Taxes, remuneration and social security | 45 | €135,118 | €45,238 | -€89,880 | -66.5% |
| Taxes | 450/3 | €79,897 | €14,484 | -€65,412 | -81.9% |
| Remuneration and social security | 454/9 | €55,222 | €30,754 | -€24,468 | -44.3% |
| Other amounts payable | 47/48 | €1,132,864 | €607,135 | -€525,729 | -46.4% |
| Accrued charges and deferred income | 492/3 | €11,305 | €10,575 | -€730 | -6.5% |
| Remuneration, social security and pensions | 62 | €313,127 | €264,374 | -€48,754 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,403 | €131,878 | -€4,525 | -3.3% |
| Other operating charges | 640/8 | €9,092 | €8,759 | -€334 | -3.7% |
| Gross operating margin | 9900 | €1,544,393 | €1,814,663 | +€270,270 | +17.5% |
| Operating profit (loss) | 9901 | €1,085,771 | €1,409,653 | +€323,882 | +29.8% |
| Financial income | 75/76B | €50,038 | €25,361 | -€24,677 | -49.3% |
| Recurring financial income | 75 | €50,038 | €25,361 | -€24,677 | -49.3% |
| Financial charges | 65/66B | €14,165 | €12,049 | -€2,115 | -14.9% |
| Recurring financial charges | 65 | €14,165 | €12,049 | -€2,115 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €1,121,644 | €1,422,964 | +€301,321 | +26.9% |
| Income taxes | 67/77 | €267,720 | €372,056 | +€104,337 | +39.0% |
| Profit (loss) for the period | 9904 | €853,924 | €1,050,908 | +€196,984 | +23.1% |
| Transfer to tax-exempt reserves | 689 | €370,480 | €450,470 | +€79,990 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €483,444 | €600,438 | +€116,994 | +24.2% |
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 15 October 2026 via checked.be.