LBR-IT Consulting: 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.
LBR-IT Consulting
Largest movements
- Cash +€30,385
up €30,385 (+51.2%), from €59,365 to €89,751
mainly Net result for the year (+€66,248) and Tax, wage and social debts (+€31,904)
- Deferred charges and accrued income +€9,027
new in 2025: €9,027
- Receivables within one year +€6,472
up €6,472 (+19.4%), from €33,416 to €39,888
of which Trade receivables: +€6,936
- Tangible fixed assets -€1,653
down €1,653 (-12.9%), from €12,822 to €11,169
of which Furniture and vehicles: -€2,061
- Tax, wage and social debts +€31,904
up €31,904 (+1,595%), from €2,000 to €33,904
of which Taxes: +€17,939
- Other debts +€19,755
up €19,755 (+39.2%), from €50,343 to €70,098
- Profit (loss) carried forward -€3,752
down €3,752 (-10.8%), from €34,869 to €31,118
- Trade debts -€2,729
down €2,729 (-27.4%), from €9,957 to €7,228
- Gross operating margin +€67,146
up €67,146 (+89.4%), from €75,106 to €142,252
- Staff costs +€55,583
new in 2025: €55,583
- Taxes -€5,960
down €5,960 (-30.6%), from €19,500 to €13,540
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.
Derived cash bridge
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 | €105,603 | €150,982 | +€45,379 | +43.0% |
| Fixed assets | 21/28 | €12,822 | €12,317 | -€505 | -3.9% |
| Tangible fixed assets | 22/27 | €12,822 | €11,169 | -€1,653 | -12.9% |
| Plant, machinery and equipment | 23 | €1,617 | €3,850 | +€2,233 | +138% |
| Furniture and vehicles | 24 | €5,314 | €3,254 | -€2,061 | -38.8% |
| Leasing and similar rights | 25 | €3,550 | €2,559 | -€991 | -27.9% |
| Other tangible fixed assets | 26 | €2,341 | €1,507 | -€834 | -35.6% |
| Financial fixed assets | 28 | - | €1,148 | +€1,148 | |
| Current assets | 29/58 | €92,781 | €138,666 | +€45,885 | +49.5% |
| Amounts receivable within one year | 40/41 | €33,416 | €39,888 | +€6,472 | +19.4% |
| Trade receivables | 40 | €32,952 | €39,888 | +€6,936 | +21.0% |
| Other amounts receivable | 41 | €464 | - | -€464 | |
| Cash at bank and in hand | 54/58 | €59,365 | €89,751 | +€30,385 | +51.2% |
| Deferred charges and accrued income | 490/1 | - | €9,027 | +€9,027 | |
| Total equity and liabilities | 10/49 | €105,603 | €150,982 | +€45,379 | +43.0% |
| Equity | 10/15 | €43,119 | €39,368 | -€3,752 | -8.7% |
| Contributions | 10/11 | €8,250 | €8,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,869 | €31,118 | -€3,752 | -10.8% |
| Amounts payable | 17/49 | €62,484 | €111,615 | +€49,131 | +78.6% |
| Amounts payable within one year | 42/48 | €62,484 | €111,615 | +€49,131 | +78.6% |
| Financial debts | 43 | €184 | €384 | +€201 | +109% |
| Credit institutions | 430/8 | €184 | €384 | +€201 | +109% |
| Trade debts | 44 | €9,957 | €7,228 | -€2,729 | -27.4% |
| Suppliers | 440/4 | €9,957 | €7,228 | -€2,729 | -27.4% |
| Taxes, remuneration and social security | 45 | €2,000 | €33,904 | +€31,904 | +1,595% |
| Taxes | 450/3 | €2,000 | €19,939 | +€17,939 | +897% |
| Remuneration and social security | 454/9 | - | €13,965 | +€13,965 | |
| Other amounts payable | 47/48 | €50,343 | €70,098 | +€19,755 | +39.2% |
| Remuneration, social security and pensions | 62 | - | €55,583 | +€55,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,627 | €4,295 | +€668 | +18.4% |
| Other operating charges | 640/8 | €1,066 | €2,116 | +€1,051 | +98.6% |
| Gross operating margin | 9900 | €75,106 | €142,252 | +€67,146 | +89.4% |
| Operating profit (loss) | 9901 | €70,413 | €80,258 | +€9,845 | +14.0% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €229 | €470 | +€241 | +105% |
| Recurring financial charges | 65 | €229 | €470 | +€241 | +105% |
| Profit (loss) for the period before taxes | 9903 | €70,187 | €79,788 | +€9,601 | +13.7% |
| Income taxes | 67/77 | €19,500 | €13,540 | -€5,960 | -30.6% |
| Profit (loss) for the period | 9904 | €50,687 | €66,248 | +€15,561 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,687 | €66,248 | +€15,561 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.