LBBH: 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.
LBBH
Largest movements
- Receivables after one year +€72,089
up €72,089 (+13.9%), from €519,820 to €591,909
- Tangible fixed assets +€21,957
up €21,957 (+69.3%), from €31,684 to €53,641
of which Other tangible fixed assets: +€17,108
- Reserves +€104,397
up €104,397 (+22.1%), from €471,480 to €575,877
of which Distributable reserves: +€65,500
- Trade debts -€28,156
down €28,156 (-26.0%), from €108,383 to €80,227
- Tax, wage and social debts +€26,571
up €26,571 (+38.0%), from €69,858 to €96,430
of which Taxes: +€22,214
- Gross operating margin +€51,882
up €51,882 (+13.9%), from €373,764 to €425,646
- Staff costs +€41,053
up €41,053 (+18.1%), from €226,526 to €267,579
- Write-downs +€15,178
up €15,178, from -€15,178 to €0
- Other operating charges +€7,542
up €7,542 (+351.6%), from €2,145 to €9,687
- Taxes -€4,586
down €4,586 (-9.2%), from €49,946 to €45,361
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.
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 | €934,992 | €1,036,331 | +€101,339 | +10.8% |
| Fixed assets | 21/28 | €106,917 | €128,766 | +€21,849 | +20.4% |
| Intangible fixed assets | 21 | €108 | €0 | -€108 | -100.0% |
| Tangible fixed assets | 22/27 | €31,684 | €53,641 | +€21,957 | +69.3% |
| Furniture and vehicles | 24 | €22,452 | €27,301 | +€4,849 | +21.6% |
| Other tangible fixed assets | 26 | €9,232 | €26,340 | +€17,108 | +185.3% |
| Financial fixed assets | 28 | €75,125 | €75,125 | = | 0.0% |
| Current assets | 29/58 | €828,075 | €907,565 | +€79,490 | +9.6% |
| Amounts receivable after more than one year | 29 | €519,820 | €591,909 | +€72,089 | +13.9% |
| Other amounts receivable | 291 | €519,820 | €591,909 | +€72,089 | +13.9% |
| Amounts receivable within one year | 40/41 | €249,851 | €248,660 | -€1,190 | -0.5% |
| Trade receivables | 40 | €247,074 | €245,885 | -€1,189 | -0.5% |
| Other amounts receivable | 41 | €2,776 | €2,776 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €15,234 | €17,137 | +€1,903 | +12.5% |
| Deferred charges and accrued income | 490/1 | €43,171 | €49,858 | +€6,688 | +15.5% |
| Total equity and liabilities | 10/49 | €934,992 | €1,036,331 | +€101,339 | +10.8% |
| Equity | 10/15 | €533,512 | €638,248 | +€104,736 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €471,480 | €575,877 | +€104,397 | +22.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €92,620 | €131,517 | +€38,897 | +42.0% |
| Distributable reserves | 133 | €377,000 | €442,500 | +€65,500 | +17.4% |
| Profit (loss) carried forward | 14 | €55,832 | €56,171 | +€339 | +0.6% |
| Amounts payable | 17/49 | €401,480 | €398,083 | -€3,397 | -0.8% |
| Amounts payable after more than one year | 17 | €115,000 | €115,000 | = | 0.0% |
| Financial debts | 170/4 | €115,000 | €115,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €263,480 | €260,083 | -€3,397 | -1.3% |
| Trade debts | 44 | €108,383 | €80,227 | -€28,156 | -26.0% |
| Suppliers | 440/4 | €108,383 | €80,227 | -€28,156 | -26.0% |
| Taxes, remuneration and social security | 45 | €69,858 | €96,430 | +€26,571 | +38.0% |
| Taxes | 450/3 | €44,002 | €66,216 | +€22,214 | +50.5% |
| Remuneration and social security | 454/9 | €25,856 | €30,214 | +€4,358 | +16.9% |
| Other amounts payable | 47/48 | €85,239 | €83,427 | -€1,812 | -2.1% |
| Accrued charges and deferred income | 492/3 | €23,000 | €23,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €226,526 | €267,579 | +€41,053 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,272 | €13,341 | +€2,070 | +18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,178 | €0 | +€15,178 | |
| Other operating charges | 640/8 | €2,145 | €9,687 | +€7,542 | +351.6% |
| Non-recurring operating charges | 66A | - | €108 | +€108 | |
| Gross operating margin | 9900 | €373,764 | €425,646 | +€51,882 | +13.9% |
| Operating profit (loss) | 9901 | €148,999 | €134,931 | -€14,068 | -9.4% |
| Financial income | 75/76B | €18,269 | €22,315 | +€4,046 | +22.1% |
| Recurring financial income | 75 | €18,269 | €22,315 | +€4,046 | +22.1% |
| Financial charges | 65/66B | €7,606 | €7,149 | -€457 | -6.0% |
| Recurring financial charges | 65 | €7,606 | €7,149 | -€457 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €159,662 | €150,097 | -€9,566 | -6.0% |
| Income taxes | 67/77 | €49,946 | €45,361 | -€4,586 | -9.2% |
| Profit (loss) for the period | 9904 | €109,716 | €104,736 | -€4,980 | -4.5% |
| Transfer from tax-exempt reserves | 789 | - | €37,890 | +€37,890 | |
| Transfer to tax-exempt reserves | 689 | €54,730 | €76,787 | +€22,057 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,986 | €65,839 | +€10,853 | +19.7% |
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 11 October 2026 via checked.be.