LBK Accountancy: 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.
LBK Accountancy
Largest movements
- Cash -€132,819
down €132,819 (-66.3%), from €200,181 to €67,363
- Receivables within one year -€72,267
down €72,267 (-16.7%), from €432,895 to €360,628
of which Trade receivables: -€86,267
- Tangible fixed assets -€17,321
down €17,321 (-87.3%), from €19,847 to €2,525
- Deferred charges and accrued income +€12,294
up €12,294 (+108%), from €11,428 to €23,722
- Trade debts -€142,228
down €142,228 (-26.3%), from €541,445 to €399,217
- Contributions -€100,000
down €100,000 (-90.9%), from €110,000 to €10,000
- Accrued charges and deferred income +€30,042
new in 2025: €30,042
- Financial income +€78,833
up €78,833 (+1,781%), from €4,426 to €83,259
- Write-downs +€64,432
up €64,432 (+86.9%), from -€74,135 to -€9,703
- Gross operating margin -€39,188
down €39,188 (-52.2%), from €75,079 to €35,891
- Staff costs -€29,020
down €29,020 (-19.9%), from €145,617 to €116,597
- Financial charges +€3,287
up €3,287 (+109%), from €3,006 to €6,293
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,352 | €454,238 | -€210,114 | -31.6% |
| Fixed assets | 21/28 | €19,847 | €2,525 | -€17,321 | -87.3% |
| Tangible fixed assets | 22/27 | €19,847 | €2,525 | -€17,321 | -87.3% |
| Furniture and vehicles | 24 | €19,847 | €2,525 | -€17,321 | -87.3% |
| Current assets | 29/58 | €644,505 | €451,713 | -€192,792 | -29.9% |
| Amounts receivable within one year | 40/41 | €432,895 | €360,628 | -€72,267 | -16.7% |
| Trade receivables | 40 | €432,895 | €346,628 | -€86,267 | -19.9% |
| Other amounts receivable | 41 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €200,181 | €67,363 | -€132,819 | -66.3% |
| Deferred charges and accrued income | 490/1 | €11,428 | €23,722 | +€12,294 | +108% |
| Total equity and liabilities | 10/49 | €664,352 | €454,238 | -€210,114 | -31.6% |
| Equity | 10/15 | €110,235 | €10,235 | -€100,000 | -90.7% |
| Contributions | 10/11 | €110,000 | €10,000 | -€100,000 | -90.9% |
| Contributions outside capital | 11 | €110,000 | €10,000 | -€100,000 | -90.9% |
| Other | 1109/19 | €110,000 | €10,000 | -€100,000 | -90.9% |
| Profit (loss) carried forward | 14 | €235 | €235 | = | 0.0% |
| Amounts payable | 17/49 | €554,117 | €444,004 | -€110,114 | -19.9% |
| Amounts payable within one year | 42/48 | €554,117 | €413,961 | -€140,156 | -25.3% |
| Trade debts | 44 | €541,445 | €399,217 | -€142,228 | -26.3% |
| Suppliers | 440/4 | €541,445 | €399,217 | -€142,228 | -26.3% |
| Taxes, remuneration and social security | 45 | €12,672 | €14,744 | +€2,072 | +16.4% |
| Taxes | 450/3 | €640 | - | -€640 | |
| Remuneration and social security | 454/9 | €12,032 | €14,744 | +€2,712 | +22.5% |
| Accrued charges and deferred income | 492/3 | - | €30,042 | +€30,042 | |
| Remuneration, social security and pensions | 62 | €145,617 | €116,597 | -€29,020 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,401 | €3,747 | +€346 | +10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€74,135 | -€9,703 | +€64,432 | +86.9% |
| Other operating charges | 640/8 | €2,210 | €2,216 | +€7 | +0.3% |
| Gross operating margin | 9900 | €75,079 | €35,891 | -€39,188 | -52.2% |
| Operating profit (loss) | 9901 | -€2,014 | -€76,966 | -€74,953 | -3,722% |
| Financial income | 75/76B | €4,426 | €83,259 | +€78,833 | +1,781% |
| Recurring financial income | 75 | €4,426 | €83,259 | +€78,833 | +1,781% |
| Financial charges | 65/66B | €3,006 | €6,293 | +€3,287 | +109% |
| Recurring financial charges | 65 | €3,006 | €6,293 | +€3,287 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€594 | - | +€594 | |
| Profit (loss) for the period | 9904 | -€594 | - | +€594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€594 | - | +€594 |
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 25 October 2026 via checked.be.