LBT Technics: 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.
LBT Technics
Largest movements
- Cash +€62,526
up €62,526 (+145.6%), from €42,952 to €105,478
mainly Net result for the year (+€60,645) and Debts after one year (+€28,673)
- Tangible fixed assets +€55,966
up €55,966 (+218.7%), from €25,593 to €81,559
of which Furniture and vehicles: +€53,318
- Stocks and contracts +€2,500
new in 2025: €2,500
- Profit (loss) carried forward +€60,645
up €60,645 (+103.9%), from €58,389 to €119,034
- Debts after one year +€28,673
new in 2025: €28,673
- Tax, wage and social debts +€13,705
up €13,705 (+60.0%), from €22,824 to €36,529
- Current portion of long-term debt +€11,935
new in 2025: €11,935
- Trade debts +€2,482
up €2,482 (+27.6%), from €9,002 to €11,484
- Gross operating margin +€9,092
up €9,092 (+11.2%), from €81,142 to €90,234
- Depreciation +€6,132
up €6,132 (+80.7%), from €7,600 to €13,732
- Financial charges +€1,112
up €1,112 (+205.0%), from €543 to €1,655
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 | €105,241 | €223,031 | +€117,790 | +111.9% |
| Fixed assets | 21/28 | €25,593 | €81,559 | +€55,966 | +218.7% |
| Tangible fixed assets | 22/27 | €25,593 | €81,559 | +€55,966 | +218.7% |
| Plant, machinery and equipment | 23 | €13,324 | €15,972 | +€2,648 | +19.9% |
| Furniture and vehicles | 24 | €12,270 | €65,587 | +€53,318 | +434.5% |
| Current assets | 29/58 | €79,647 | €141,471 | +€61,824 | +77.6% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €32,477 | €30,843 | -€1,634 | -5.0% |
| Trade receivables | 40 | €32,477 | €30,843 | -€1,634 | -5.0% |
| Cash at bank and in hand | 54/58 | €42,952 | €105,478 | +€62,526 | +145.6% |
| Deferred charges and accrued income | 490/1 | €4,218 | €2,650 | -€1,568 | -37.2% |
| Total equity and liabilities | 10/49 | €105,241 | €223,031 | +€117,790 | +111.9% |
| Equity | 10/15 | €63,389 | €124,034 | +€60,645 | +95.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,389 | €119,034 | +€60,645 | +103.9% |
| Amounts payable | 17/49 | €41,852 | €98,997 | +€57,145 | +136.5% |
| Amounts payable after more than one year | 17 | - | €28,673 | +€28,673 | |
| Financial debts | 170/4 | - | €28,673 | +€28,673 | |
| Amounts payable within one year | 42/48 | €41,852 | €70,324 | +€28,472 | +68.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,935 | +€11,935 | |
| Trade debts | 44 | €9,002 | €11,484 | +€2,482 | +27.6% |
| Suppliers | 440/4 | €9,002 | €11,484 | +€2,482 | +27.6% |
| Taxes, remuneration and social security | 45 | €22,824 | €36,529 | +€13,705 | +60.0% |
| Taxes | 450/3 | €22,824 | €36,529 | +€13,705 | +60.0% |
| Other amounts payable | 47/48 | €10,026 | €10,375 | +€349 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,600 | €13,732 | +€6,132 | +80.7% |
| Other operating charges | 640/8 | €283 | €282 | -€2 | -0.6% |
| Non-recurring operating charges | 66A | - | €164 | +€164 | |
| Gross operating margin | 9900 | €81,142 | €90,234 | +€9,092 | +11.2% |
| Operating profit (loss) | 9901 | €73,259 | €76,056 | +€2,798 | +3.8% |
| Financial income | 75/76B | €0 | €1 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +50.0% |
| Financial charges | 65/66B | €543 | €1,655 | +€1,112 | +205.0% |
| Recurring financial charges | 65 | €543 | €1,655 | +€1,112 | +205.0% |
| Profit (loss) for the period before taxes | 9903 | €72,717 | €74,402 | +€1,685 | +2.3% |
| Income taxes | 67/77 | €14,328 | €13,758 | -€570 | -4.0% |
| Profit (loss) for the period | 9904 | €58,389 | €60,645 | +€2,256 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,389 | €60,645 | +€2,256 | +3.9% |
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.