LBTechConsult: 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.
LBTechConsult
Largest movements
- Current investments +€74,462
new in 2025: €74,462
- Receivables within one year +€40,606
up €40,606 (+379.5%), from €10,700 to €51,306
of which Trade receivables: +€22,284
- Cash -€5,379
down €5,379 (-64.3%), from €8,366 to €2,987
mainly Current investments (-€74,462) and Receivables within one year (-€40,606)
- Tangible fixed assets +€2,755
new in 2025: €2,755
- Profit (loss) carried forward +€94,781
up €94,781 (+3299.7%), from €2,872 to €97,654
- Tax, wage and social debts +€30,145
up €30,145 (+3156.5%), from €955 to €31,100
- Other debts -€12,650
down €12,650 (-100.0%), from €12,650 to €0
- Gross operating margin +€121,414
up €121,414 (+2771.6%), from €4,381 to €125,794
- Taxes +€25,657
up €25,657 (+2686.6%), from €955 to €26,612
- Financial charges +€2,099
up €2,099 (+379.5%), from €553 to €2,653
- Other operating charges +€1,286
new in 2025: €1,286
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 | €19,510 | €131,966 | +€112,456 | +576.4% |
| Fixed assets | 21/28 | - | €2,755 | +€2,755 | |
| Tangible fixed assets | 22/27 | - | €2,755 | +€2,755 | |
| Furniture and vehicles | 24 | - | €2,755 | +€2,755 | |
| Current assets | 29/58 | €19,510 | €129,211 | +€109,702 | +562.3% |
| Amounts receivable within one year | 40/41 | €10,700 | €51,306 | +€40,606 | +379.5% |
| Trade receivables | 40 | €9,451 | €31,735 | +€22,284 | +235.8% |
| Other amounts receivable | 41 | €1,249 | €19,571 | +€18,322 | +1466.4% |
| Current investments | 50/53 | - | €74,462 | +€74,462 | |
| Cash at bank and in hand | 54/58 | €8,366 | €2,987 | -€5,379 | -64.3% |
| Deferred charges and accrued income | 490/1 | €443 | €457 | +€14 | +3.0% |
| Total equity and liabilities | 10/49 | €19,510 | €131,966 | +€112,456 | +576.4% |
| Equity | 10/15 | €5,872 | €100,654 | +€94,781 | +1614.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,872 | €97,654 | +€94,781 | +3299.7% |
| Amounts payable | 17/49 | €13,637 | €31,312 | +€17,675 | +129.6% |
| Amounts payable within one year | 42/48 | €13,637 | €31,271 | +€17,634 | +129.3% |
| Trade debts | 44 | €32 | €171 | +€139 | +435.4% |
| Suppliers | 440/4 | €32 | €171 | +€139 | +435.4% |
| Taxes, remuneration and social security | 45 | €955 | €31,100 | +€30,145 | +3156.5% |
| Taxes | 450/3 | €955 | €31,100 | +€30,145 | +3156.5% |
| Other amounts payable | 47/48 | €12,650 | €0 | -€12,650 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €41 | +€41 | +27286.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €505 | +€505 | |
| Other operating charges | 640/8 | - | €1,286 | +€1,286 | |
| Gross operating margin | 9900 | €4,381 | €125,794 | +€121,414 | +2771.6% |
| Operating profit (loss) | 9901 | €4,381 | €124,003 | +€119,622 | +2730.7% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €553 | €2,653 | +€2,099 | +379.5% |
| Recurring financial charges | 65 | €553 | €2,653 | +€2,099 | +379.5% |
| Profit (loss) for the period before taxes | 9903 | €3,827 | €121,393 | +€117,566 | +3071.7% |
| Income taxes | 67/77 | €955 | €26,612 | +€25,657 | +2686.6% |
| Profit (loss) for the period | 9904 | €2,872 | €94,781 | +€91,909 | +3199.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,872 | €94,781 | +€91,909 | +3199.7% |
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 8 October 2026 via checked.be.