LBE Consulting: 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.
LBE Consulting
Largest movements
- Cash +€53,486
up €53,486 (+7154.2%), from €748 to €54,233
mainly Current investments (+€51,727) and Net result for the year (+€16,976)
- Current investments -€51,727
down €51,727 (-79.9%), from €64,777 to €13,050
- Receivables after one year +€25,000
new in 2026: €25,000
- Receivables within one year -€11,756
down €11,756 (-93.5%), from €12,574 to €818
of which Trade receivables: -€8,391
- Tangible fixed assets -€2,482
down €2,482 (-71.1%), from €3,493 to €1,011
- Profit (loss) carried forward +€8,892
up €8,892 (+316.4%), from €2,811 to €11,703
- Reserves +€8,084
up €8,084 (+11.2%), from €72,098 to €80,182
- Trade debts -€2,767
down €2,767 (-59.0%), from €4,692 to €1,925
- Other debts -€1,212
no longer reported in 2026 (was €1,212)
- Gross operating margin -€5,344
down €5,344 (-16.0%), from €33,451 to €28,107
- Financial charges +€1,427
up €1,427 (+699.3%), from €204 to €1,631
- Depreciation -€1,126
down €1,126 (-68.6%), from €1,642 to €516
- Staff costs -€760
no longer reported in 2026 (was €760)
- Other operating charges -€730
down €730 (-61.4%), from €1,188 to €458
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,289 | €94,810 | +€12,521 | +15.2% |
| Fixed assets | 21/28 | €3,493 | €1,011 | -€2,482 | -71.1% |
| Tangible fixed assets | 22/27 | €3,493 | €1,011 | -€2,482 | -71.1% |
| Furniture and vehicles | 24 | €3,493 | €1,011 | -€2,482 | -71.1% |
| Current assets | 29/58 | €78,796 | €93,799 | +€15,003 | +19.0% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €12,574 | €818 | -€11,756 | -93.5% |
| Trade receivables | 40 | €8,391 | - | -€8,391 | |
| Other amounts receivable | 41 | €4,183 | €818 | -€3,365 | -80.4% |
| Current investments | 50/53 | €64,777 | €13,050 | -€51,727 | -79.9% |
| Cash at bank and in hand | 54/58 | €748 | €54,233 | +€53,486 | +7154.2% |
| Deferred charges and accrued income | 490/1 | €697 | €697 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,289 | €94,810 | +€12,521 | +15.2% |
| Equity | 10/15 | €75,908 | €92,885 | +€16,976 | +22.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €72,098 | €80,182 | +€8,084 | +11.2% |
| Distributable reserves | 133 | €72,098 | €80,182 | +€8,084 | +11.2% |
| Profit (loss) carried forward | 14 | €2,811 | €11,703 | +€8,892 | +316.4% |
| Amounts payable | 17/49 | €6,381 | €1,925 | -€4,456 | -69.8% |
| Amounts payable within one year | 42/48 | €6,381 | €1,925 | -€4,456 | -69.8% |
| Trade debts | 44 | €4,692 | €1,925 | -€2,767 | -59.0% |
| Suppliers | 440/4 | €4,692 | €1,925 | -€2,767 | -59.0% |
| Taxes, remuneration and social security | 45 | €477 | - | -€477 | |
| Taxes | 450/3 | €477 | - | -€477 | |
| Other amounts payable | 47/48 | €1,212 | - | -€1,212 | |
| Non-recurring operating income | 76A | - | €7,951 | +€7,951 | |
| Remuneration, social security and pensions | 62 | €760 | - | -€760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €516 | -€1,126 | -68.6% |
| Other operating charges | 640/8 | €1,188 | €458 | -€730 | -61.4% |
| Gross operating margin | 9900 | €33,451 | €28,107 | -€5,344 | -16.0% |
| Operating profit (loss) | 9901 | €29,861 | €27,132 | -€2,729 | -9.1% |
| Financial income | 75/76B | €484 | €1,124 | +€640 | +132.4% |
| Recurring financial income | 75 | €484 | €1,124 | +€640 | +132.4% |
| Financial charges | 65/66B | €204 | €1,631 | +€1,427 | +699.3% |
| Recurring financial charges | 65 | €204 | €1,631 | +€1,427 | +699.3% |
| Profit (loss) for the period before taxes | 9903 | €30,141 | €26,626 | -€3,515 | -11.7% |
| Income taxes | 67/77 | €9,700 | €9,649 | -€51 | -0.5% |
| Profit (loss) for the period | 9904 | €20,441 | €16,976 | -€3,464 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,441 | €16,976 | -€3,464 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.