LBOSS: 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.
LBOSS
Largest movements
- Receivables within one year -€47,741
down €47,741 (-58.2%), from €82,065 to €34,324
of which Other amounts receivable: -€33,959
- Cash +€15,611
new in 2025: €15,611
mainly Net result for the year (+€53,295) and Receivables within one year (+€47,741)
- Tangible fixed assets +€11,140
up €11,140 (+16.7%), from €66,729 to €77,869
of which Furniture and vehicles: +€16,191
- Reserves -€38,924
down €38,924 (-31.1%), from €125,069 to €86,145
- Tax, wage and social debts +€20,755
up €20,755 (+106.9%), from €19,420 to €40,176
of which Taxes: +€22,755
- Trade debts -€1,961
down €1,961 (-44.5%), from €4,410 to €2,449
- Gross operating margin +€28,714
up €28,714 (+51.3%), from €56,024 to €84,738
- Taxes +€8,182
up €8,182 (+56.5%), from €14,477 to €22,659
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 | €151,319 | €130,001 | -€21,318 | -14.1% |
| Fixed assets | 21/28 | €66,729 | €77,869 | +€11,140 | +16.7% |
| Tangible fixed assets | 22/27 | €66,729 | €77,869 | +€11,140 | +16.7% |
| Land and buildings | 22 | €61,351 | €56,300 | -€5,051 | -8.2% |
| Furniture and vehicles | 24 | €5,378 | €21,570 | +€16,191 | +301.0% |
| Current assets | 29/58 | €84,590 | €52,132 | -€32,458 | -38.4% |
| Amounts receivable within one year | 40/41 | €82,065 | €34,324 | -€47,741 | -58.2% |
| Trade receivables | 40 | €30,600 | €16,818 | -€13,782 | -45.0% |
| Other amounts receivable | 41 | €51,465 | €17,506 | -€33,959 | -66.0% |
| Cash at bank and in hand | 54/58 | - | €15,611 | +€15,611 | |
| Deferred charges and accrued income | 490/1 | €2,525 | €2,197 | -€328 | -13.0% |
| Total equity and liabilities | 10/49 | €151,319 | €130,001 | -€21,318 | -14.1% |
| Equity | 10/15 | €125,069 | €86,145 | -€38,924 | -31.1% |
| Reserves | 13 | €125,069 | €86,145 | -€38,924 | -31.1% |
| Distributable reserves | 133 | €125,069 | €86,145 | -€38,924 | -31.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,250 | €43,856 | +€17,606 | +67.1% |
| Amounts payable within one year | 42/48 | €26,250 | €43,856 | +€17,606 | +67.1% |
| Financial debts | 43 | €2,420 | €1,231 | -€1,189 | -49.1% |
| Credit institutions | 430/8 | €2,420 | €1,231 | -€1,189 | -49.1% |
| Trade debts | 44 | €4,410 | €2,449 | -€1,961 | -44.5% |
| Suppliers | 440/4 | €4,410 | €2,449 | -€1,961 | -44.5% |
| Taxes, remuneration and social security | 45 | €19,420 | €40,176 | +€20,755 | +106.9% |
| Taxes | 450/3 | €17,420 | €40,176 | +€22,755 | +130.6% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,341 | €9,363 | +€22 | +0.2% |
| Other operating charges | 640/8 | €501 | €829 | +€328 | +65.5% |
| Gross operating margin | 9900 | €56,024 | €84,738 | +€28,714 | +51.3% |
| Operating profit (loss) | 9901 | €46,183 | €74,547 | +€28,364 | +61.4% |
| Financial income | 75/76B | €1,817 | €1,921 | +€104 | +5.7% |
| Recurring financial income | 75 | €1,817 | €1,921 | +€104 | +5.7% |
| Financial charges | 65/66B | €673 | €513 | -€159 | -23.7% |
| Recurring financial charges | 65 | €673 | €513 | -€159 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €47,327 | €75,954 | +€28,627 | +60.5% |
| Income taxes | 67/77 | €14,477 | €22,659 | +€8,182 | +56.5% |
| Profit (loss) for the period | 9904 | €32,850 | €53,295 | +€20,445 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,850 | €53,295 | +€20,445 | +62.2% |
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.