LEBBA: 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.
LEBBA
Largest movements
- Cash -€24,295
down €24,295 (-60.3%), from €40,258 to €15,963
mainly Stocks and contracts (-€18,094) and Net result for the year (-€3,319)
- Stocks and contracts +€18,094
up €18,094 (+103.3%), from €17,514 to €35,607
- Receivables within one year +€720
up €720 (+116.1%), from €620 to €1,340
- Profit (loss) carried forward -€3,319
down €3,319 (-44.2%), from -€7,509 to -€10,828
- Trade debts -€2,347
down €2,347 (-53.3%), from €4,401 to €2,054
- Gross operating margin -€1,711
down €1,711 (-100.7%), from -€1,700 to -€3,411
- Financial income +€1,125
new in 2025: €1,125
- Financial charges +€139
up €139 (+28.1%), from €495 to €634
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 | €58,391 | €52,911 | -€5,481 | -9.4% |
| Current assets | 29/58 | €58,391 | €52,911 | -€5,481 | -9.4% |
| Stocks and contracts in progress | 3 | €17,514 | €35,607 | +€18,094 | +103.3% |
| Stocks | 30/36 | €17,514 | €35,607 | +€18,094 | +103.3% |
| Amounts receivable within one year | 40/41 | €620 | €1,340 | +€720 | +116.1% |
| Other amounts receivable | 41 | €620 | €1,340 | +€720 | +116.1% |
| Cash at bank and in hand | 54/58 | €40,258 | €15,963 | -€24,295 | -60.3% |
| Total equity and liabilities | 10/49 | €58,391 | €52,911 | -€5,481 | -9.4% |
| Equity | 10/15 | €53,991 | €50,672 | -€3,319 | -6.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,509 | -€10,828 | -€3,319 | -44.2% |
| Amounts payable | 17/49 | €4,401 | €2,238 | -€2,162 | -49.1% |
| Amounts payable within one year | 42/48 | €4,401 | €2,238 | -€2,162 | -49.1% |
| Trade debts | 44 | €4,401 | €2,054 | -€2,347 | -53.3% |
| Suppliers | 440/4 | €4,401 | €2,054 | -€2,347 | -53.3% |
| Other amounts payable | 47/48 | - | €185 | +€185 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +1.0% |
| Gross operating margin | 9900 | -€1,700 | -€3,411 | -€1,711 | -100.7% |
| Operating profit (loss) | 9901 | -€2,095 | -€3,811 | -€1,715 | -81.9% |
| Financial income | 75/76B | - | €1,125 | +€1,125 | |
| Recurring financial income | 75 | - | €1,125 | +€1,125 | |
| Financial charges | 65/66B | €495 | €634 | +€139 | +28.1% |
| Recurring financial charges | 65 | €495 | €634 | +€139 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,590 | -€3,319 | -€729 | -28.1% |
| Profit (loss) for the period | 9904 | -€2,590 | -€3,319 | -€729 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,590 | -€3,319 | -€729 | -28.1% |
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 5 October 2026 via checked.be.