LBroers Construct: 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.
LBroers Construct
Largest movements
- Cash +€17,617
up €17,617 (+73.3%), from €24,021 to €41,638
mainly Net result for the year (+€18,965) and Receivables after one year (+€5,000)
- Receivables after one year -€5,000
down €5,000 (-10.0%), from €50,000 to €45,000
- Reserves +€18,965
up €18,965 (+42.1%), from €45,100 to €64,065
- Trade debts -€4,424
down €4,424 (-37.4%), from €11,842 to €7,418
- Tax, wage and social debts -€4,153
down €4,153 (-16.7%), from €24,835 to €20,682
of which Remuneration and social security: -€5,000
- Other debts +€1,574
up €1,574 (+42.5%), from €3,701 to €5,275
- Gross operating margin -€8,258
down €8,258 (-24.5%), from €33,694 to €25,436
- Taxes -€1,287
down €1,287 (-18.6%), from €6,916 to €5,629
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 | €88,544 | €100,507 | +€11,963 | +13.5% |
| Fixed assets | 21/28 | €2,273 | €1,769 | -€504 | -22.2% |
| Tangible fixed assets | 22/27 | €2,273 | €1,769 | -€504 | -22.2% |
| Furniture and vehicles | 24 | €2,273 | €1,769 | -€504 | -22.2% |
| Current assets | 29/58 | €86,271 | €98,738 | +€12,467 | +14.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Trade receivables | 290 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €12,250 | €12,100 | -€150 | -1.2% |
| Trade receivables | 40 | €12,250 | €12,100 | -€150 | -1.2% |
| Cash at bank and in hand | 54/58 | €24,021 | €41,638 | +€17,617 | +73.3% |
| Total equity and liabilities | 10/49 | €88,544 | €100,507 | +€11,963 | +13.5% |
| Equity | 10/15 | €48,100 | €67,065 | +€18,965 | +39.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,100 | €64,065 | +€18,965 | +42.1% |
| Distributable reserves | 133 | €45,100 | €64,065 | +€18,965 | +42.1% |
| Amounts payable | 17/49 | €40,444 | €33,442 | -€7,002 | -17.3% |
| Amounts payable within one year | 42/48 | €40,378 | €33,375 | -€7,003 | -17.3% |
| Trade debts | 44 | €11,842 | €7,418 | -€4,424 | -37.4% |
| Suppliers | 440/4 | €11,842 | €7,418 | -€4,424 | -37.4% |
| Taxes, remuneration and social security | 45 | €24,835 | €20,682 | -€4,153 | -16.7% |
| Taxes | 450/3 | €17,335 | €18,182 | +€847 | +4.9% |
| Remuneration and social security | 454/9 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Other amounts payable | 47/48 | €3,701 | €5,275 | +€1,574 | +42.5% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €504 | -€183 | -26.6% |
| Other operating charges | 640/8 | €113 | €67 | -€46 | -40.7% |
| Gross operating margin | 9900 | €33,694 | €25,436 | -€8,258 | -24.5% |
| Operating profit (loss) | 9901 | €32,894 | €24,865 | -€8,029 | -24.4% |
| Financial charges | 65/66B | €77 | €271 | +€194 | +251.9% |
| Recurring financial charges | 65 | €77 | €271 | +€194 | +251.9% |
| Profit (loss) for the period before taxes | 9903 | €32,817 | €24,594 | -€8,223 | -25.1% |
| Income taxes | 67/77 | €6,916 | €5,629 | -€1,287 | -18.6% |
| Profit (loss) for the period | 9904 | €25,901 | €18,965 | -€6,936 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,901 | €18,965 | -€6,936 | -26.8% |
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 30 September 2026 via checked.be.