LBoss CarSelect: 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 CarSelect
Largest movements
- Receivables within one year +€314,141
up €314,141 (+210.2%), from €149,425 to €463,566
of which Trade receivables: +€409,453
- Cash +€184,288
up €184,288 (+1163.6%), from €15,838 to €200,126
mainly Short-term financial debts (+€262,825) and Trade debts (+€208,540)
- Tangible fixed assets -€68,959
down €68,959 (-11.0%), from €628,737 to €559,777
of which Furniture and vehicles: -€61,866
- Stocks and contracts +€23,445
up €23,445 (+9.6%), from €245,466 to €268,911
- Short-term financial debts +€262,825
up €262,825 (+301.5%), from €87,175 to €350,000
- Trade debts +€208,540
up €208,540 (+347.4%), from €60,021 to €268,561
- Other debts -€31,835
down €31,835 (-18.7%), from €169,821 to €137,985
- Tax, wage and social debts +€26,348
up €26,348 (+875.4%), from €3,010 to €29,358
- Debts after one year -€18,399
down €18,399 (-3.5%), from €519,671 to €501,272
- Depreciation -€18,544
down €18,544 (-48.8%), from €37,988 to €19,444
- Gross operating margin -€14,458
down €14,458 (-21.2%), from €68,348 to €53,890
- Financial charges +€8,441
up €8,441 (+42.9%), from €19,655 to €28,095
- Other operating charges -€2,916
down €2,916 (-31.6%), from €9,229 to €6,313
- Write-downs -€818
down €818 (-81.8%), from -€1,000 to -€1,818
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 | €1,048,163 | €1,501,643 | +€453,480 | +43.3% |
| Fixed assets | 21/28 | €628,737 | €559,777 | -€68,959 | -11.0% |
| Tangible fixed assets | 22/27 | €628,737 | €559,777 | -€68,959 | -11.0% |
| Land and buildings | 22 | €561,766 | €544,513 | -€17,254 | -3.1% |
| Plant, machinery and equipment | 23 | €3,968 | €5,591 | +€1,623 | +40.9% |
| Furniture and vehicles | 24 | €63,002 | €1,136 | -€61,866 | -98.2% |
| Leasing and similar rights | 25 | - | €8,538 | +€8,538 | |
| Current assets | 29/58 | €419,427 | €941,866 | +€522,439 | +124.6% |
| Stocks and contracts in progress | 3 | €245,466 | €268,911 | +€23,445 | +9.6% |
| Stocks | 30/36 | €245,466 | €268,911 | +€23,445 | +9.6% |
| Amounts receivable within one year | 40/41 | €149,425 | €463,566 | +€314,141 | +210.2% |
| Trade receivables | 40 | €54,113 | €463,566 | +€409,453 | +756.7% |
| Other amounts receivable | 41 | €95,312 | €0 | -€95,312 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,838 | €200,126 | +€184,288 | +1163.6% |
| Deferred charges and accrued income | 490/1 | €8,697 | €9,262 | +€565 | +6.5% |
| Total equity and liabilities | 10/49 | €1,048,163 | €1,501,643 | +€453,480 | +43.3% |
| Equity | 10/15 | €166,738 | €167,780 | +€1,042 | +0.6% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €98,138 | €99,180 | +€1,042 | +1.1% |
| Distributable reserves | 133 | €98,138 | €99,180 | +€1,042 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €881,425 | €1,333,863 | +€452,438 | +51.3% |
| Amounts payable after more than one year | 17 | €519,671 | €501,272 | -€18,399 | -3.5% |
| Financial debts | 170/4 | €519,671 | €501,272 | -€18,399 | -3.5% |
| Amounts payable within one year | 42/48 | €359,018 | €821,163 | +€462,146 | +128.7% |
| Current portion of amounts payable after more than one year | 42 | €25,515 | €28,229 | +€2,713 | +10.6% |
| Financial debts | 43 | €87,175 | €350,000 | +€262,825 | +301.5% |
| Credit institutions | 430/8 | €87,175 | €350,000 | +€262,825 | +301.5% |
| Trade debts | 44 | €60,021 | €268,561 | +€208,540 | +347.4% |
| Suppliers | 440/4 | €60,021 | €268,561 | +€208,540 | +347.4% |
| Advances received on contracts in progress | 46 | €13,476 | €7,030 | -€6,446 | -47.8% |
| Taxes, remuneration and social security | 45 | €3,010 | €29,358 | +€26,348 | +875.4% |
| Taxes | 450/3 | €3,010 | €29,358 | +€26,348 | +875.4% |
| Other amounts payable | 47/48 | €169,821 | €137,985 | -€31,835 | -18.7% |
| Accrued charges and deferred income | 492/3 | €2,737 | €11,427 | +€8,691 | +317.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,988 | €19,444 | -€18,544 | -48.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,000 | -€1,818 | -€818 | -81.8% |
| Other operating charges | 640/8 | €9,229 | €6,313 | -€2,916 | -31.6% |
| Gross operating margin | 9900 | €68,348 | €53,890 | -€14,458 | -21.2% |
| Operating profit (loss) | 9901 | €22,130 | €29,951 | +€7,821 | +35.3% |
| Financial income | 75/76B | €22 | €133 | +€110 | +495.2% |
| Recurring financial income | 75 | €22 | €133 | +€110 | +495.2% |
| Financial charges | 65/66B | €19,655 | €28,095 | +€8,441 | +42.9% |
| Recurring financial charges | 65 | €19,655 | €28,095 | +€8,441 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €2,498 | €1,988 | -€510 | -20.4% |
| Income taxes | 67/77 | €366 | €946 | +€580 | +158.2% |
| Profit (loss) for the period | 9904 | €2,131 | €1,042 | -€1,089 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,131 | €1,042 | -€1,089 | -51.1% |
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 7 October 2026 via checked.be.