LBI PRO: 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.
LBI PRO
Largest movements
- Cash +€24,564
up €24,564 (+121.7%), from €20,178 to €44,743
mainly Net result for the year (+€30,700) and Tax, wage and social debts (+€5,606)
- Deferred charges and accrued income +€3,567
up €3,567 (+27.4%), from €13,009 to €16,576
- Tangible fixed assets -€2,231
down €2,231 (-13.7%), from €16,245 to €14,014
- Profit (loss) carried forward +€29,500
up €29,500 (+117.6%), from €25,086 to €54,586
- Other debts -€7,982
down €7,982 (-71.4%), from €11,179 to €3,198
- Tax, wage and social debts +€5,606
up €5,606 (+70.9%), from €7,912 to €13,518
- Trade debts -€1,223
down €1,223 (-44.4%), from €2,755 to €1,531
- Gross operating margin +€14,483
up €14,483 (+42.5%), from €34,102 to €48,585
- Taxes +€3,109
up €3,109 (+59.7%), from €5,204 to €8,313
- Other operating charges -€2,539
down €2,539 (-86.6%), from €2,933 to €394
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,432 | €75,333 | +€25,901 | +52.4% |
| Fixed assets | 21/28 | €16,245 | €14,014 | -€2,231 | -13.7% |
| Tangible fixed assets | 22/27 | €16,245 | €14,014 | -€2,231 | -13.7% |
| Furniture and vehicles | 24 | €16,245 | €14,014 | -€2,231 | -13.7% |
| Current assets | 29/58 | €33,187 | €61,319 | +€28,132 | +84.8% |
| Cash at bank and in hand | 54/58 | €20,178 | €44,743 | +€24,564 | +121.7% |
| Deferred charges and accrued income | 490/1 | €13,009 | €16,576 | +€3,567 | +27.4% |
| Total equity and liabilities | 10/49 | €49,432 | €75,333 | +€25,901 | +52.4% |
| Equity | 10/15 | €27,586 | €57,086 | +€29,500 | +106.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,086 | €54,586 | +€29,500 | +117.6% |
| Amounts payable | 17/49 | €21,846 | €18,247 | -€3,599 | -16.5% |
| Amounts payable within one year | 42/48 | €21,846 | €18,247 | -€3,599 | -16.5% |
| Trade debts | 44 | €2,755 | €1,531 | -€1,223 | -44.4% |
| Suppliers | 440/4 | €2,755 | €1,531 | -€1,223 | -44.4% |
| Taxes, remuneration and social security | 45 | €7,912 | €13,518 | +€5,606 | +70.9% |
| Taxes | 450/3 | €7,912 | €13,518 | +€5,606 | +70.9% |
| Other amounts payable | 47/48 | €11,179 | €3,198 | -€7,982 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €4,140 | +€294 | +7.6% |
| Other operating charges | 640/8 | €2,933 | €394 | -€2,539 | -86.6% |
| Gross operating margin | 9900 | €34,102 | €48,585 | +€14,483 | +42.5% |
| Operating profit (loss) | 9901 | €27,322 | €44,051 | +€16,729 | +61.2% |
| Financial charges | 65/66B | €4,728 | €5,038 | +€310 | +6.6% |
| Recurring financial charges | 65 | €4,728 | €5,038 | +€310 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €22,595 | €39,013 | +€16,419 | +72.7% |
| Income taxes | 67/77 | €5,204 | €8,313 | +€3,109 | +59.7% |
| Profit (loss) for the period | 9904 | €17,390 | €30,700 | +€13,310 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,390 | €30,700 | +€13,310 | +76.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.