LBRP: 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.
LBRP
Largest movements
- Receivables within one year +€219,294
up €219,294 (+455.2%), from €48,176 to €267,470
of which Other amounts receivable: +€123,019
- Financial fixed assets +€158,000
up €158,000 (+63.2%), from €250,000 to €408,000
- Intangible fixed assets +€102,467
up €102,467 (+59.8%), from €171,211 to €273,678
- Deferred charges and accrued income -€68,025
no longer reported in 2025 (was €68,025)
- Other debts +€273,184
up €273,184 (+506.9%), from €53,894 to €327,079
- Tax, wage and social debts +€69,064
up €69,064 (+33.8%), from €204,252 to €273,315
of which Taxes: +€34,545
- Trade debts +€30,536
up €30,536 (+169.8%), from €17,981 to €48,517
- Profit (loss) carried forward +€29,548
up €29,548 (+17.8%), from €166,387 to €195,935
- Gross operating margin +€199,025
up €199,025 (+62.4%), from €318,975 to €518,000
- Depreciation +€46,870
up €46,870 (+82.0%), from €57,187 to €104,056
- Staff costs +€39,048
up €39,048 (+11.4%), from €342,493 to €381,541
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 | €544,383 | €950,916 | +€406,534 | +74.7% |
| Fixed assets | 21/28 | €427,734 | €681,678 | +€253,944 | +59.4% |
| Intangible fixed assets | 21 | €171,211 | €273,678 | +€102,467 | +59.8% |
| Tangible fixed assets | 22/27 | €6,523 | - | -€6,523 | |
| Furniture and vehicles | 24 | €6,523 | - | -€6,523 | |
| Financial fixed assets | 28 | €250,000 | €408,000 | +€158,000 | +63.2% |
| Current assets | 29/58 | €116,648 | €269,238 | +€152,590 | +130.8% |
| Amounts receivable within one year | 40/41 | €48,176 | €267,470 | +€219,294 | +455.2% |
| Trade receivables | 40 | €4,871 | €101,146 | +€96,275 | +1976.5% |
| Other amounts receivable | 41 | €43,305 | €166,324 | +€123,019 | +284.1% |
| Cash at bank and in hand | 54/58 | €447 | €1,768 | +€1,321 | +295.5% |
| Deferred charges and accrued income | 490/1 | €68,025 | - | -€68,025 | |
| Total equity and liabilities | 10/49 | €544,383 | €950,916 | +€406,534 | +74.7% |
| Equity | 10/15 | €259,612 | €289,160 | +€29,548 | +11.4% |
| Contributions | 10/11 | €93,225 | €93,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,387 | €195,935 | +€29,548 | +17.8% |
| Amounts payable | 17/49 | €284,771 | €661,757 | +€376,986 | +132.4% |
| Amounts payable within one year | 42/48 | €284,771 | €661,757 | +€376,986 | +132.4% |
| Current portion of amounts payable after more than one year | 42 | €8,644 | €12,845 | +€4,201 | +48.6% |
| Trade debts | 44 | €17,981 | €48,517 | +€30,536 | +169.8% |
| Suppliers | 440/4 | €17,981 | €48,517 | +€30,536 | +169.8% |
| Taxes, remuneration and social security | 45 | €204,252 | €273,315 | +€69,064 | +33.8% |
| Taxes | 450/3 | €124,527 | €159,072 | +€34,545 | +27.7% |
| Remuneration and social security | 454/9 | €79,725 | €114,244 | +€34,519 | +43.3% |
| Other amounts payable | 47/48 | €53,894 | €327,079 | +€273,184 | +506.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €342,493 | €381,541 | +€39,048 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,187 | €104,056 | +€46,870 | +82.0% |
| Other operating charges | 640/8 | €1,006 | €651 | -€355 | -35.3% |
| Gross operating margin | 9900 | €318,975 | €518,000 | +€199,025 | +62.4% |
| Operating profit (loss) | 9901 | -€81,711 | €31,751 | +€113,462 | |
| Financial income | 75/76B | €179 | €49 | -€129 | -72.4% |
| Recurring financial income | 75 | €179 | €49 | -€129 | -72.4% |
| Financial charges | 65/66B | €2,754 | €2,253 | -€501 | -18.2% |
| Recurring financial charges | 65 | €2,754 | €2,253 | -€501 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€84,286 | €29,548 | +€113,834 | |
| Profit (loss) for the period | 9904 | -€84,286 | €29,548 | +€113,834 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,286 | €29,548 | +€113,834 |
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 10 October 2026 via checked.be.