LBBH SERVICES: 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 SERVICES
Largest movements
- Cash -€87,867
down €87,867 (-47.1%), from €186,622 to €98,754
mainly Current investments (-€75,570) and Receivables within one year (-€36,956)
- Current investments +€75,570
up €75,570 (+72.0%), from €105,000 to €180,570
- Receivables within one year +€36,956
up €36,956 (+18.5%), from €199,432 to €236,388
of which Other amounts receivable: +€39,059
- Reserves +€50,350
up €50,350 (+13.3%), from €377,470 to €427,820
of which Distributable reserves: +€29,300
- Other debts -€27,913
down €27,913 (-17.5%), from €159,278 to €131,365
- Tax, wage and social debts -€8,071
down €8,071 (-48.5%), from €16,657 to €8,586
of which Taxes: -€8,071
- Turnover -€80,151
down €80,151 (-42.7%), from €187,731 to €107,580
- Purchases and services -€60,387
down €60,387 (-59.7%), from €101,184 to €40,796
- Gross operating margin -€30,282
down €30,282 (-30.3%), from €99,887 to €69,605
- Taxes -€5,314
down €5,314 (-19.8%), from €26,790 to €21,476
- Financial charges -€2,898
down €2,898 (-82.4%), from €3,515 to €617
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 | €583,099 | €599,308 | +€16,210 | +2.8% |
| Fixed assets | 21/28 | €86,650 | €83,596 | -€3,054 | -3.5% |
| Tangible fixed assets | 22/27 | €11,650 | €8,596 | -€3,054 | -26.2% |
| Furniture and vehicles | 24 | €7,487 | €4,883 | -€2,604 | -34.8% |
| Other tangible fixed assets | 26 | €4,163 | €3,713 | -€450 | -10.8% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €496,449 | €515,712 | +€19,263 | +3.9% |
| Amounts receivable within one year | 40/41 | €199,432 | €236,388 | +€36,956 | +18.5% |
| Trade receivables | 40 | €38,792 | €36,689 | -€2,103 | -5.4% |
| Other amounts receivable | 41 | €160,640 | €199,699 | +€39,059 | +24.3% |
| Current investments | 50/53 | €105,000 | €180,570 | +€75,570 | +72.0% |
| Cash at bank and in hand | 54/58 | €186,622 | €98,754 | -€87,867 | -47.1% |
| Deferred charges and accrued income | 490/1 | €5,395 | €0 | -€5,395 | -100.0% |
| Total equity and liabilities | 10/49 | €583,099 | €599,308 | +€16,210 | +2.8% |
| Equity | 10/15 | €384,874 | €435,229 | +€50,355 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €377,470 | €427,820 | +€50,350 | +13.3% |
| 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 | €44,010 | €65,060 | +€21,050 | +47.8% |
| Distributable reserves | 133 | €331,600 | €360,900 | +€29,300 | +8.8% |
| Profit (loss) carried forward | 14 | €1,204 | €1,209 | +€5 | +0.4% |
| Amounts payable | 17/49 | €198,225 | €164,080 | -€34,145 | -17.2% |
| Amounts payable within one year | 42/48 | €198,048 | €164,078 | -€33,969 | -17.2% |
| Trade debts | 44 | €22,112 | €24,127 | +€2,015 | +9.1% |
| Suppliers | 440/4 | €22,112 | €24,127 | +€2,015 | +9.1% |
| Taxes, remuneration and social security | 45 | €16,657 | €8,586 | -€8,071 | -48.5% |
| Taxes | 450/3 | €16,657 | €8,586 | -€8,071 | -48.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €159,278 | €131,365 | -€27,913 | -17.5% |
| Accrued charges and deferred income | 492/3 | €178 | €2 | -€176 | -99.1% |
| Turnover | 70 | €187,731 | €107,580 | -€80,151 | -42.7% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €101,184 | €40,796 | -€60,387 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,565 | €3,054 | +€489 | +19.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,550 | €0 | +€1,550 | |
| Other operating charges | 640/8 | €500 | €585 | +€85 | +16.9% |
| Gross operating margin | 9900 | €99,887 | €69,605 | -€30,282 | -30.3% |
| Operating profit (loss) | 9901 | €98,372 | €65,966 | -€32,406 | -32.9% |
| Financial income | 75/76B | €7,019 | €6,483 | -€536 | -7.6% |
| Recurring financial income | 75 | €7,019 | €6,483 | -€536 | -7.6% |
| Financial charges | 65/66B | €3,515 | €617 | -€2,898 | -82.4% |
| Recurring financial charges | 65 | €3,515 | €617 | -€2,898 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | €101,876 | €71,831 | -€30,044 | -29.5% |
| Income taxes | 67/77 | €26,790 | €21,476 | -€5,314 | -19.8% |
| Profit (loss) for the period | 9904 | €75,086 | €50,355 | -€24,731 | -32.9% |
| Transfer to tax-exempt reserves | 689 | €25,260 | €21,050 | -€4,210 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,826 | €29,305 | -€20,521 | -41.2% |
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 9 October 2026 via checked.be.