LBM 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.
LBM SERVICES
Largest movements
- Cash -€7,819
down €7,819 (-88.0%), from €8,885 to €1,066
mainly Receivables within one year (-€4,962) and Net result for the year (-€4,262)
- Receivables within one year +€4,962
up €4,962 (+657.2%), from €755 to €5,717
of which Trade receivables: +€2,542
- Tangible fixed assets -€499
down €499 (-19.1%), from €2,611 to €2,112
of which Furniture and vehicles: -€499
- Profit (loss) carried forward -€4,263
down €4,263, from €4,025 to -€238
- Trade debts +€907
up €907 (+401.3%), from €226 to €1,133
- Purchases and services +€36,369
new in 2025: €36,369
- Turnover +€22,850
new in 2025: €22,850
- Gross operating margin -€5,382
down €5,382, from €1,750 to -€3,632
- Other operating charges -€515
no longer reported in 2025 (was €515)
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 | €12,401 | €9,045 | -€3,356 | -27.1% |
| Fixed assets | 21/28 | €2,761 | €2,262 | -€499 | -18.1% |
| Tangible fixed assets | 22/27 | €2,611 | €2,112 | -€499 | -19.1% |
| Plant, machinery and equipment | 23 | €470 | €470 | = | 0.0% |
| Furniture and vehicles | 24 | €2,141 | €1,642 | -€499 | -23.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €9,640 | €6,783 | -€2,857 | -29.6% |
| Amounts receivable within one year | 40/41 | €755 | €5,717 | +€4,962 | +657.2% |
| Trade receivables | 40 | - | €2,542 | +€2,542 | |
| Other amounts receivable | 41 | €755 | €3,175 | +€2,420 | +320.5% |
| Cash at bank and in hand | 54/58 | €8,885 | €1,066 | -€7,819 | -88.0% |
| Total equity and liabilities | 10/49 | €12,401 | €9,045 | -€3,356 | -27.1% |
| Equity | 10/15 | €12,175 | €7,912 | -€4,263 | -35.0% |
| Contributions | 10/11 | €8,150 | €8,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,025 | -€238 | -€4,263 | |
| Amounts payable | 17/49 | €226 | €1,133 | +€907 | +401.3% |
| Amounts payable within one year | 42/48 | €226 | €1,133 | +€907 | +401.3% |
| Trade debts | 44 | €226 | €1,133 | +€907 | +401.3% |
| Suppliers | 440/4 | €226 | €1,133 | +€907 | +401.3% |
| Turnover | 70 | - | €22,850 | +€22,850 | |
| Non-recurring operating income | 76A | €8,000 | €9,887 | +€1,887 | +23.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €36,369 | +€36,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €499 | -€184 | -26.9% |
| Other operating charges | 640/8 | €515 | - | -€515 | |
| Gross operating margin | 9900 | €1,750 | -€3,632 | -€5,382 | |
| Operating profit (loss) | 9901 | €552 | -€4,131 | -€4,683 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €104 | €137 | +€33 | +31.7% |
| Recurring financial charges | 65 | €104 | €137 | +€33 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €448 | -€4,262 | -€4,710 | |
| Profit (loss) for the period | 9904 | €448 | -€4,262 | -€4,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €448 | -€4,262 | -€4,710 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.