LEBENS: 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.
LEBENS
Largest movements
- Stocks and contracts -€6,865
down €6,865 (-8.6%), from €79,975 to €73,110
- Receivables within one year -€6,567
down €6,567 (-18.0%), from €36,488 to €29,921
- Tangible fixed assets +€4,412
up €4,412 (+3.3%), from €134,791 to €139,203
of which Land and buildings: +€5,731
- Profit (loss) carried forward -€23,798
down €23,798 (-27.3%), from -€87,286 to -€111,084
- Trade debts +€21,097
up €21,097 (+130.8%), from €16,125 to €37,222
- Tax, wage and social debts -€13,877
down €13,877 (-71.4%), from €19,433 to €5,556
of which Remuneration and social security: -€13,589
- Other debts +€10,578
up €10,578 (+34.5%), from €30,661 to €41,239
- Debts after one year -€8,709
down €8,709 (-70.3%), from €12,393 to €3,684
- Staff costs -€30,573
down €30,573 (-45.6%), from €67,119 to €36,545
- Gross operating margin +€6,644
up €6,644 (+14.6%), from €45,630 to €52,274
- Depreciation +€3,738
up €3,738 (+26.2%), from €14,286 to €18,024
- Financial income -€1,164
down €1,164 (-49.4%), from €2,355 to €1,191
- Financial charges -€797
down €797 (-5.7%), from €13,873 to €13,077
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 | €261,088 | €249,756 | -€11,331 | -4.3% |
| Fixed assets | 21/28 | €134,791 | €139,203 | +€4,412 | +3.3% |
| Tangible fixed assets | 22/27 | €134,791 | €139,203 | +€4,412 | +3.3% |
| Land and buildings | 22 | €131,570 | €137,301 | +€5,731 | +4.4% |
| Plant, machinery and equipment | 23 | €3,221 | €1,902 | -€1,319 | -40.9% |
| Current assets | 29/58 | €126,297 | €110,553 | -€15,743 | -12.5% |
| Stocks and contracts in progress | 3 | €79,975 | €73,110 | -€6,865 | -8.6% |
| Stocks | 30/36 | €79,975 | €73,110 | -€6,865 | -8.6% |
| Amounts receivable within one year | 40/41 | €36,488 | €29,921 | -€6,567 | -18.0% |
| Trade receivables | 40 | €36,488 | €29,921 | -€6,567 | -18.0% |
| Cash at bank and in hand | 54/58 | €7,866 | €6,722 | -€1,143 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,968 | €800 | -€1,168 | -59.4% |
| Total equity and liabilities | 10/49 | €261,088 | €249,756 | -€11,331 | -4.3% |
| Equity | 10/15 | €4,018 | -€19,779 | -€23,798 | |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €16,937 | €16,937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,286 | -€111,084 | -€23,798 | -27.3% |
| Amounts payable | 17/49 | €257,069 | €269,535 | +€12,466 | +4.8% |
| Amounts payable after more than one year | 17 | €12,393 | €3,684 | -€8,709 | -70.3% |
| Financial debts | 170/4 | €12,393 | €3,684 | -€8,709 | -70.3% |
| Amounts payable within one year | 42/48 | €239,742 | €260,725 | +€20,983 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €8,524 | €8,709 | +€185 | +2.2% |
| Financial debts | 43 | €165,000 | €168,000 | +€3,000 | +1.8% |
| Credit institutions | 430/8 | €165,000 | €168,000 | +€3,000 | +1.8% |
| Trade debts | 44 | €16,125 | €37,222 | +€21,097 | +130.8% |
| Suppliers | 440/4 | €16,125 | €37,222 | +€21,097 | +130.8% |
| Taxes, remuneration and social security | 45 | €19,433 | €5,556 | -€13,877 | -71.4% |
| Taxes | 450/3 | €3,467 | €3,179 | -€288 | -8.3% |
| Remuneration and social security | 454/9 | €15,966 | €2,377 | -€13,589 | -85.1% |
| Other amounts payable | 47/48 | €30,661 | €41,239 | +€10,578 | +34.5% |
| Accrued charges and deferred income | 492/3 | €4,934 | €5,126 | +€192 | +3.9% |
| Remuneration, social security and pensions | 62 | €67,119 | €36,545 | -€30,573 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,286 | €18,024 | +€3,738 | +26.2% |
| Other operating charges | 640/8 | €9,037 | €9,299 | +€262 | +2.9% |
| Gross operating margin | 9900 | €45,630 | €52,274 | +€6,644 | +14.6% |
| Operating profit (loss) | 9901 | -€44,811 | -€11,594 | +€33,217 | +74.1% |
| Financial income | 75/76B | €2,355 | €1,191 | -€1,164 | -49.4% |
| Recurring financial income | 75 | €2,355 | €1,191 | -€1,164 | -49.4% |
| Financial charges | 65/66B | €13,873 | €13,077 | -€797 | -5.7% |
| Recurring financial charges | 65 | €13,873 | €13,077 | -€797 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€56,329 | -€23,479 | +€32,850 | +58.3% |
| Income taxes | 67/77 | €331 | €318 | -€13 | -3.8% |
| Profit (loss) for the period | 9904 | -€56,660 | -€23,798 | +€32,862 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,660 | -€23,798 | +€32,862 | +58.0% |
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 11 October 2026 via checked.be.