LBJR 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.
LBJR CONSULTING
Largest movements
- Financial fixed assets +€137,500
new in 2025: €137,500
- Cash -€39,626
down €39,626 (-63.2%), from €62,748 to €23,123
mainly Investment in fixed assets (net) (-€199,345) and Receivables within one year (-€12,741)
- Receivables within one year +€12,741
up €12,741 (+41.3%), from €30,846 to €43,586
- Debts after one year +€47,418
up €47,418 (+6.1%), from €776,480 to €823,899
of which Other amounts payable: +€82,706
- Reserves +€39,928
up €39,928 (+32.9%), from €121,503 to €161,431
- Advances received +€18,300
up €18,300 (+381%), from €4,800 to €23,100
- Financial charges +€26,269
up €26,269 (+96.4%), from €27,246 to €53,514
- Depreciation +€10,432
up €10,432 (+22.8%), from €45,731 to €56,164
- Gross operating margin -€8,818
down €8,818 (-5.1%), from €173,112 to €164,293
- Taxes -€7,385
down €7,385 (-39.7%), from €18,614 to €11,229
- Other operating charges +€2,480
up €2,480 (+254%), from €978 to €3,459
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.
Derived cash bridge
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 | €1,054,767 | €1,171,063 | +€116,296 | +11.0% |
| Fixed assets | 21/28 | €961,173 | €1,104,354 | +€143,181 | +14.9% |
| Tangible fixed assets | 22/27 | €961,173 | €966,854 | +€5,681 | +0.6% |
| Land and buildings | 22 | €905,064 | €924,012 | +€18,949 | +2.1% |
| Plant, machinery and equipment | 23 | €319 | €71 | -€248 | -77.7% |
| Furniture and vehicles | 24 | €55,791 | €42,770 | -€13,020 | -23.3% |
| Financial fixed assets | 28 | - | €137,500 | +€137,500 | |
| Current assets | 29/58 | €93,594 | €66,709 | -€26,885 | -28.7% |
| Amounts receivable within one year | 40/41 | €30,846 | €43,586 | +€12,741 | +41.3% |
| Trade receivables | 40 | €30,846 | €43,586 | +€12,741 | +41.3% |
| Cash at bank and in hand | 54/58 | €62,748 | €23,123 | -€39,626 | -63.2% |
| Total equity and liabilities | 10/49 | €1,054,767 | €1,171,063 | +€116,296 | +11.0% |
| Equity | 10/15 | €121,603 | €161,531 | +€39,928 | +32.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €121,503 | €161,431 | +€39,928 | +32.9% |
| Distributable reserves | 133 | €121,503 | €161,431 | +€39,928 | +32.9% |
| Amounts payable | 17/49 | €933,164 | €1,009,532 | +€76,368 | +8.2% |
| Amounts payable after more than one year | 17 | €776,480 | €823,899 | +€47,418 | +6.1% |
| Financial debts | 170/4 | €622,733 | €587,445 | -€35,287 | -5.7% |
| Other amounts payable | 178/9 | €153,747 | €236,453 | +€82,706 | +53.8% |
| Amounts payable within one year | 42/48 | €156,684 | €184,591 | +€27,907 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €33,853 | €45,167 | +€11,313 | +33.4% |
| Trade debts | 44 | €4,666 | €7,293 | +€2,627 | +56.3% |
| Suppliers | 440/4 | €4,666 | €7,293 | +€2,627 | +56.3% |
| Advances received on contracts in progress | 46 | €4,800 | €23,100 | +€18,300 | +381% |
| Taxes, remuneration and social security | 45 | €28,405 | €32,518 | +€4,114 | +14.5% |
| Taxes | 450/3 | €28,405 | €27,649 | -€756 | -2.7% |
| Remuneration and social security | 454/9 | - | €4,869 | +€4,869 | |
| Other amounts payable | 47/48 | €84,960 | €76,513 | -€8,448 | -9.9% |
| Accrued charges and deferred income | 492/3 | - | €1,043 | +€1,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,731 | €56,164 | +€10,432 | +22.8% |
| Other operating charges | 640/8 | €978 | €3,459 | +€2,480 | +254% |
| Gross operating margin | 9900 | €173,112 | €164,293 | -€8,818 | -5.1% |
| Operating profit (loss) | 9901 | €126,402 | €104,671 | -€21,731 | -17.2% |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €27,246 | €53,514 | +€26,269 | +96.4% |
| Recurring financial charges | 65 | €27,246 | €53,514 | +€26,269 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €99,225 | €51,157 | -€48,068 | -48.4% |
| Income taxes | 67/77 | €18,614 | €11,229 | -€7,385 | -39.7% |
| Profit (loss) for the period | 9904 | €80,611 | €39,928 | -€40,683 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,611 | €39,928 | -€40,683 | -50.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.