LBN SPRL: 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.
LBN SPRL
Largest movements
- Tangible fixed assets -€856
down €856 (-50.0%), from €1,712 to €856
- Profit (loss) carried forward -€2,165
down €2,165 (-6.6%), from -€32,932 to -€35,097
- Other debts +€1,300
up €1,300 (+8.7%), from €14,885 to €16,184
- Depreciation +€856
new in 2025: €856
- Other operating charges +€496
up €496 (+143%), from €348 to €843
- Financial charges +€20
up €20 (+6.5%), from €311 to €331
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,712 | €856 | -€856 | -50.0% |
| Fixed assets | 21/28 | €1,712 | €856 | -€856 | -50.0% |
| Tangible fixed assets | 22/27 | €1,712 | €856 | -€856 | -50.0% |
| Furniture and vehicles | 24 | €1,712 | €856 | -€856 | -50.0% |
| Current assets | 29/58 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €1,712 | €856 | -€856 | -50.0% |
| Equity | 10/15 | -€13,172 | -€15,337 | -€2,165 | -16.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,360 | €7,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,932 | -€35,097 | -€2,165 | -6.6% |
| Amounts payable | 17/49 | €14,885 | €16,193 | +€1,309 | +8.8% |
| Amounts payable within one year | 42/48 | €14,885 | €16,193 | +€1,309 | +8.8% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Other amounts payable | 47/48 | €14,885 | €16,184 | +€1,300 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €856 | +€856 | |
| Other operating charges | 640/8 | €348 | €843 | +€496 | +143% |
| Operating profit (loss) | 9901 | -€348 | -€1,699 | -€1,352 | -389% |
| Financial charges | 65/66B | €311 | €331 | +€20 | +6.5% |
| Recurring financial charges | 65 | €311 | €331 | +€20 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€659 | -€2,030 | -€1,372 | -208% |
| Profit (loss) for the period | 9904 | -€659 | -€2,030 | -€1,372 | -208% |
| Profit (loss) for the period to be appropriated | 9905 | -€659 | -€2,030 | -€1,372 | -208% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.