LBR Consultancy: 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.
LBR Consultancy
Largest movements
- Cash +€55,744
up €55,744 (+41.7%), from €133,832 to €189,576
mainly Net result for the year (+€63,333) and Tax, wage and social debts (+€13,819)
- Receivables within one year +€7,102
up €7,102 (+24.7%), from €28,706 to €35,808
of which Trade receivables: +€7,089
- Deferred charges and accrued income -€3,278
no longer reported in 2025 (was €3,278)
- Reserves +€63,333
up €63,333 (+54.5%), from €116,260 to €179,593
- Trade debts -€20,957
down €20,957 (-91.8%), from €22,828 to €1,871
- Tax, wage and social debts +€13,819
up €13,819 (+71.8%), from €19,257 to €33,076
- Other debts +€3,373
up €3,373 (+75.4%), from €4,472 to €7,845
- Gross operating margin -€1,351
down €1,351 (-1.6%), from €83,014 to €81,662
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 | €165,816 | €225,384 | +€59,568 | +35.9% |
| Current assets | 29/58 | €165,816 | €225,384 | +€59,568 | +35.9% |
| Amounts receivable within one year | 40/41 | €28,706 | €35,808 | +€7,102 | +24.7% |
| Trade receivables | 40 | €28,703 | €35,792 | +€7,089 | +24.7% |
| Other amounts receivable | 41 | €4 | €17 | +€13 | +331.9% |
| Cash at bank and in hand | 54/58 | €133,832 | €189,576 | +€55,744 | +41.7% |
| Deferred charges and accrued income | 490/1 | €3,278 | - | -€3,278 | |
| Total equity and liabilities | 10/49 | €165,816 | €225,384 | +€59,568 | +35.9% |
| Equity | 10/15 | €119,260 | €182,593 | +€63,333 | +53.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €116,260 | €179,593 | +€63,333 | +54.5% |
| Distributable reserves | 133 | €116,260 | €179,593 | +€63,333 | +54.5% |
| Amounts payable | 17/49 | €46,556 | €42,791 | -€3,765 | -8.1% |
| Amounts payable within one year | 42/48 | €46,556 | €42,791 | -€3,765 | -8.1% |
| Trade debts | 44 | €22,828 | €1,871 | -€20,957 | -91.8% |
| Suppliers | 440/4 | €22,828 | €1,871 | -€20,957 | -91.8% |
| Taxes, remuneration and social security | 45 | €19,257 | €33,076 | +€13,819 | +71.8% |
| Taxes | 450/3 | €19,257 | €33,076 | +€13,819 | +71.8% |
| Other amounts payable | 47/48 | €4,472 | €7,845 | +€3,373 | +75.4% |
| Remuneration, social security and pensions | 62 | €1,493 | €1,493 | = | 0.0% |
| Other operating charges | 640/8 | €225 | €333 | +€108 | +48.1% |
| Gross operating margin | 9900 | €83,014 | €81,662 | -€1,351 | -1.6% |
| Operating profit (loss) | 9901 | €81,297 | €79,837 | -€1,460 | -1.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €116 | €92 | -€24 | -20.5% |
| Recurring financial charges | 65 | €116 | €92 | -€24 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €81,181 | €79,746 | -€1,435 | -1.8% |
| Income taxes | 67/77 | €16,662 | €16,414 | -€248 | -1.5% |
| Profit (loss) for the period | 9904 | €64,519 | €63,333 | -€1,186 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,519 | €63,333 | -€1,186 | -1.8% |
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 6 October 2026 via checked.be.