LEBI WORLDWIDE: 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.
LEBI WORLDWIDE
Largest movements
- Tangible fixed assets -€21,169
down €21,169 (-17.8%), from €119,210 to €98,040
of which Furniture and vehicles: -€11,475
- Receivables within one year +€11,940
up €11,940 (+109%), from €10,907 to €22,847
of which Other amounts receivable: +€6,990
- Cash +€8,280
up €8,280 (+17.4%), from €47,468 to €55,748
mainly Depreciation (+€23,957) and Net result for the year (+€12,595)
- Current investments -€4,809
down €4,809 (-66.5%), from €7,234 to €2,424
- Intangible fixed assets -€2,816
down €2,816 (-25.5%), from €11,062 to €8,246
- Debts after one year -€14,198
down €14,198 (-14.2%), from €100,109 to €85,911
- Profit (loss) carried forward +€12,595
up €12,595 (+240%), from €5,257 to €17,852
- Current portion of long-term debt -€2,523
down €2,523 (-15.1%), from €16,721 to €14,198
- Reserves -€2,000
down €2,000 (-45.4%), from €4,409 to €2,409
of which Distributable reserves: -€2,000
- Gross operating margin +€16,099
up €16,099 (+48.6%), from €33,149 to €49,248
- Taxes +€3,513
up €3,513 (+141%), from €2,496 to €6,010
- Financial income -€1,538
down €1,538 (-90.6%), from €1,697 to €159
- Financial charges +€671
up €671 (+19.5%), from €3,432 to €4,103
- Depreciation -€547
down €547 (-2.2%), from €24,505 to €23,957
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.
Derived cash bridge
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 | €196,790 | €188,284 | -€8,506 | -4.3% |
| Fixed assets | 21/28 | €130,310 | €106,325 | -€23,985 | -18.4% |
| Intangible fixed assets | 21 | €11,062 | €8,246 | -€2,816 | -25.5% |
| Tangible fixed assets | 22/27 | €119,210 | €98,040 | -€21,169 | -17.8% |
| Land and buildings | 22 | €98,868 | €89,174 | -€9,694 | -9.8% |
| Furniture and vehicles | 24 | €20,341 | €8,866 | -€11,475 | -56.4% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €66,480 | €81,959 | +€15,479 | +23.3% |
| Amounts receivable within one year | 40/41 | €10,907 | €22,847 | +€11,940 | +109% |
| Trade receivables | 40 | €9,403 | €14,353 | +€4,950 | +52.6% |
| Other amounts receivable | 41 | €1,504 | €8,494 | +€6,990 | +465% |
| Current investments | 50/53 | €7,234 | €2,424 | -€4,809 | -66.5% |
| Cash at bank and in hand | 54/58 | €47,468 | €55,748 | +€8,280 | +17.4% |
| Deferred charges and accrued income | 490/1 | €871 | €939 | +€68 | +7.8% |
| Total equity and liabilities | 10/49 | €196,790 | €188,284 | -€8,506 | -4.3% |
| Equity | 10/15 | €22,066 | €32,661 | +€10,595 | +48.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,409 | €2,409 | -€2,000 | -45.4% |
| Non-distributable reserves | 130/1 | €709 | €709 | = | 0.0% |
| Reserves not available under the articles | 1311 | €709 | €709 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | €1,700 | -€2,000 | -54.1% |
| Profit (loss) carried forward | 14 | €5,257 | €17,852 | +€12,595 | +240% |
| Amounts payable | 17/49 | €174,724 | €155,623 | -€19,101 | -10.9% |
| Amounts payable after more than one year | 17 | €100,109 | €85,911 | -€14,198 | -14.2% |
| Financial debts | 170/4 | €100,109 | €85,911 | -€14,198 | -14.2% |
| Amounts payable within one year | 42/48 | €74,615 | €69,712 | -€4,903 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €16,721 | €14,198 | -€2,523 | -15.1% |
| Trade debts | 44 | €1,646 | €1,649 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,646 | €1,649 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €1,434 | €549 | -€886 | -61.7% |
| Taxes | 450/3 | €1,434 | €549 | -€886 | -61.7% |
| Other amounts payable | 47/48 | €54,813 | €53,316 | -€1,497 | -2.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,505 | €23,957 | -€547 | -2.2% |
| Other operating charges | 640/8 | €2,659 | €2,742 | +€83 | +3.1% |
| Gross operating margin | 9900 | €33,149 | €49,248 | +€16,099 | +48.6% |
| Operating profit (loss) | 9901 | €5,985 | €22,549 | +€16,564 | +277% |
| Financial income | 75/76B | €1,697 | €159 | -€1,538 | -90.6% |
| Recurring financial income | 75 | €1,697 | €159 | -€1,538 | -90.6% |
| Financial charges | 65/66B | €3,432 | €4,103 | +€671 | +19.5% |
| Recurring financial charges | 65 | €3,432 | €4,103 | +€671 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €4,251 | €18,605 | +€14,355 | +338% |
| Income taxes | 67/77 | €2,496 | €6,010 | +€3,513 | +141% |
| Profit (loss) for the period | 9904 | €1,754 | €12,595 | +€10,841 | +618% |
| Profit (loss) for the period to be appropriated | 9905 | €1,754 | €12,595 | +€10,841 | +618% |
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 28 October 2026 via checked.be.