LBJ services: 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.
LBJ services
Largest movements
- Cash -€5,378
down €5,378 (-34.7%), from €15,476 to €10,098
mainly Net result for the year (-€19,229) and Tax, wage and social debts (-€3,991)
- Receivables within one year +€2,268
up €2,268 (+10.0%), from €22,609 to €24,877
of which Other amounts receivable: +€2,274
- Tangible fixed assets -€500
down €500 (-50.1%), from €999 to €499
- Other debts +€20,036
up €20,036 (+48.9%), from €40,950 to €60,986
- Profit (loss) carried forward -€19,229
down €19,229 (-166.9%), from -€11,519 to -€30,748
- Tax, wage and social debts -€3,991
down €3,991 (-69.0%), from €5,787 to €1,796
- Trade debts -€637
down €637 (-73.7%), from €864 to €227
- Gross operating margin -€29,263
down €29,263, from €12,846 to -€16,417
- Financial charges -€886
down €886 (-56.2%), from €1,576 to €690
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 | €39,083 | €35,473 | -€3,610 | -9.2% |
| Fixed assets | 21/28 | €999 | €499 | -€500 | -50.1% |
| Tangible fixed assets | 22/27 | €999 | €499 | -€500 | -50.1% |
| Furniture and vehicles | 24 | €999 | €499 | -€500 | -50.1% |
| Current assets | 29/58 | €38,085 | €34,975 | -€3,110 | -8.2% |
| Amounts receivable within one year | 40/41 | €22,609 | €24,877 | +€2,268 | +10.0% |
| Trade receivables | 40 | €14,109 | €14,102 | -€6 | 0.0% |
| Other amounts receivable | 41 | €8,500 | €10,774 | +€2,274 | +26.8% |
| Cash at bank and in hand | 54/58 | €15,476 | €10,098 | -€5,378 | -34.7% |
| Total equity and liabilities | 10/49 | €39,083 | €35,473 | -€3,610 | -9.2% |
| Equity | 10/15 | -€8,519 | -€27,748 | -€19,229 | -225.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,519 | -€30,748 | -€19,229 | -166.9% |
| Amounts payable | 17/49 | €47,602 | €63,221 | +€15,619 | +32.8% |
| Amounts payable within one year | 42/48 | €47,602 | €63,010 | +€15,407 | +32.4% |
| Trade debts | 44 | €864 | €227 | -€637 | -73.7% |
| Suppliers | 440/4 | €864 | €227 | -€637 | -73.7% |
| Taxes, remuneration and social security | 45 | €5,787 | €1,796 | -€3,991 | -69.0% |
| Taxes | 450/3 | €5,787 | €1,796 | -€3,991 | -69.0% |
| Other amounts payable | 47/48 | €40,950 | €60,986 | +€20,036 | +48.9% |
| Accrued charges and deferred income | 492/3 | - | €212 | +€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,548 | €1,482 | -€65 | -4.2% |
| Gross operating margin | 9900 | €12,846 | -€16,417 | -€29,263 | |
| Operating profit (loss) | 9901 | €10,799 | -€18,399 | -€29,198 | |
| Financial charges | 65/66B | €1,576 | €690 | -€886 | -56.2% |
| Recurring financial charges | 65 | €1,576 | €690 | -€886 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €9,223 | -€19,089 | -€28,312 | |
| Income taxes | 67/77 | €160 | €140 | -€20 | -12.7% |
| Profit (loss) for the period | 9904 | €9,063 | -€19,229 | -€28,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,063 | -€19,229 | -€28,292 |
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 5 October 2026 via checked.be.