LBH: what changed
Two fiscal 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.
LBH
Largest movements
- Tangible fixed assets +€12,586
up €12,586 (+100.9%), from €12,467 to €25,053
of which Furniture and vehicles: +€13,173
- Cash +€10,225
up €10,225 (+69.6%), from €14,699 to €24,924
mainly Debts after one year (+€20,653) and Depreciation (+€8,067)
- Receivables within one year -€2,210
down €2,210 (-3.3%), from €67,024 to €64,814
of which Trade receivables: -€2,134
- Debts after one year +€20,653
new in 2025: €20,653
- Profit (loss) carried forward +€4,478
up €4,478, from -€2,153 to €2,325
- Tax, wage and social debts -€3,401
no longer reported in 2025 (was €3,401)
- Trade debts -€2,239
down €2,239 (-48.5%), from €4,614 to €2,375
- Write-downs -€6,863
no longer reported in 2025 (was €6,863)
- Taxes +€2,044
up €2,044 (+271.7%), from €752 to €2,796
- Financial income +€1,735
up €1,735 (+561.5%), from €309 to €2,043
- Depreciation -€376
down €376 (-4.5%), from €8,443 to €8,067
- Financial charges +€179
up €179 (+151.3%), from €118 to €297
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 | €97,116 | €116,608 | +€19,491 | +20.1% |
| Fixed assets | 21/28 | €12,467 | €25,053 | +€12,586 | +100.9% |
| Tangible fixed assets | 22/27 | €12,467 | €25,053 | +€12,586 | +100.9% |
| Plant, machinery and equipment | 23 | €924 | €336 | -€587 | -63.6% |
| Furniture and vehicles | 24 | €11,544 | €24,716 | +€13,173 | +114.1% |
| Current assets | 29/58 | €84,649 | €91,555 | +€6,906 | +8.2% |
| Amounts receivable within one year | 40/41 | €67,024 | €64,814 | -€2,210 | -3.3% |
| Trade receivables | 40 | €22,139 | €20,005 | -€2,134 | -9.6% |
| Other amounts receivable | 41 | €44,885 | €44,809 | -€77 | -0.2% |
| Cash at bank and in hand | 54/58 | €14,699 | €24,924 | +€10,225 | +69.6% |
| Deferred charges and accrued income | 490/1 | €2,925 | €1,817 | -€1,108 | -37.9% |
| Total equity and liabilities | 10/49 | €97,116 | €116,608 | +€19,491 | +20.1% |
| Equity | 10/15 | €89,102 | €93,580 | +€4,478 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,655 | €72,655 | = | 0.0% |
| Distributable reserves | 133 | €72,655 | €72,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,153 | €2,325 | +€4,478 | |
| Amounts payable | 17/49 | €8,014 | €23,028 | +€15,013 | +187.3% |
| Amounts payable after more than one year | 17 | - | €20,653 | +€20,653 | |
| Financial debts | 170/4 | - | €20,653 | +€20,653 | |
| Amounts payable within one year | 42/48 | €8,014 | €2,375 | -€5,640 | -70.4% |
| Trade debts | 44 | €4,614 | €2,375 | -€2,239 | -48.5% |
| Suppliers | 440/4 | €4,614 | €2,375 | -€2,239 | -48.5% |
| Taxes, remuneration and social security | 45 | €3,401 | - | -€3,401 | |
| Taxes | 450/3 | €3,401 | - | -€3,401 | |
| Remuneration, social security and pensions | 62 | €135 | - | -€135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,443 | €8,067 | -€376 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,863 | - | -€6,863 | |
| Other operating charges | 640/8 | €46 | €193 | +€146 | +315.8% |
| Gross operating margin | 9900 | €13,896 | €13,787 | -€109 | -0.8% |
| Operating profit (loss) | 9901 | -€1,592 | €5,527 | +€7,118 | |
| Financial income | 75/76B | €309 | €2,043 | +€1,735 | +561.5% |
| Recurring financial income | 75 | €309 | €2,043 | +€1,735 | +561.5% |
| Financial charges | 65/66B | €118 | €297 | +€179 | +151.3% |
| Recurring financial charges | 65 | €118 | €297 | +€179 | +151.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,401 | €7,274 | +€8,674 | |
| Income taxes | 67/77 | €752 | €2,796 | +€2,044 | +271.7% |
| Profit (loss) for the period | 9904 | -€2,153 | €4,478 | +€6,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,153 | €4,478 | +€6,631 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.