Lebasol: 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.
Lebasol
Largest movements
- Receivables within one year +€33,326
new in 2023: €33,326
of which Trade receivables: +€25,943
- Cash +€2,550
up €2,550 (+48.5%), from €5,253 to €7,803
mainly Net result for the year (+€18,022) and Trade debts (+€16,427)
- Tangible fixed assets +€451
up €451 (+28.1%), from €1,604 to €2,054
of which Furniture and vehicles: +€1,266
- Trade debts +€16,427
up €16,427 (+5100.1%), from €322 to €16,749
- Profit (loss) carried forward +€10,517
no longer reported in 2023 (was -€10,517)
- Reserves +€7,505
new in 2023: €7,505
- Tax, wage and social debts +€2,637
up €2,637 (+67.7%), from €3,893 to €6,530
- Other debts -€756
no longer reported in 2023 (was €756)
- Gross operating margin +€26,536
up €26,536 (+6603.5%), from €402 to €26,938
- Taxes +€6,291
up €6,291 (+5261.5%), from €120 to €6,410
- Other operating charges +€517
up €517 (+78.6%), from €657 to €1,174
- Depreciation +€307
up €307 (+37.7%), from €815 to €1,122
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,857 | €43,184 | +€36,327 | +529.8% |
| Fixed assets | 21/28 | €1,604 | €2,054 | +€451 | +28.1% |
| Tangible fixed assets | 22/27 | €1,604 | €2,054 | +€451 | +28.1% |
| Land and buildings | 22 | €1,604 | €789 | -€815 | -50.8% |
| Furniture and vehicles | 24 | €0 | €1,266 | +€1,266 | |
| Current assets | 29/58 | €5,253 | €41,129 | +€35,876 | +682.9% |
| Amounts receivable within one year | 40/41 | - | €33,326 | +€33,326 | |
| Trade receivables | 40 | - | €25,943 | +€25,943 | |
| Other amounts receivable | 41 | - | €7,383 | +€7,383 | |
| Cash at bank and in hand | 54/58 | €5,253 | €7,803 | +€2,550 | +48.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,857 | €43,184 | +€36,327 | +529.8% |
| Equity | 10/15 | €1,883 | €19,905 | +€18,022 | +956.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €7,505 | +€7,505 | |
| Distributable reserves | 133 | - | €7,505 | +€7,505 | |
| Profit (loss) carried forward | 14 | -€10,517 | - | +€10,517 | |
| Amounts payable | 17/49 | €4,974 | €23,279 | +€18,305 | +368.0% |
| Amounts payable within one year | 42/48 | €4,971 | €23,279 | +€18,308 | +368.3% |
| Trade debts | 44 | €322 | €16,749 | +€16,427 | +5100.1% |
| Suppliers | 440/4 | €322 | €16,749 | +€16,427 | +5100.1% |
| Taxes, remuneration and social security | 45 | €3,893 | €6,530 | +€2,637 | +67.7% |
| Taxes | 450/3 | €3,893 | €6,530 | +€2,637 | +67.7% |
| Other amounts payable | 47/48 | €756 | - | -€756 | |
| Accrued charges and deferred income | 492/3 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €1,122 | +€307 | +37.7% |
| Other operating charges | 640/8 | €657 | €1,174 | +€517 | +78.6% |
| Gross operating margin | 9900 | €402 | €26,938 | +€26,536 | +6603.5% |
| Operating profit (loss) | 9901 | -€1,071 | €24,641 | +€25,712 | |
| Financial charges | 65/66B | €169 | €209 | +€40 | +23.6% |
| Recurring financial charges | 65 | €169 | €209 | +€40 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,240 | €24,432 | +€25,672 | |
| Income taxes | 67/77 | €120 | €6,410 | +€6,291 | +5261.5% |
| Profit (loss) for the period | 9904 | -€1,360 | €18,022 | +€19,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,360 | €18,022 | +€19,381 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.