LEBIJI: 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.
LEBIJI
Largest movements
- Tangible fixed assets -€7,960
down €7,960 (-86.2%), from €9,239 to €1,279
of which Furniture and vehicles: -€7,584
- Receivables within one year +€1,500
up €1,500 (+92.6%), from €1,620 to €3,120
of which Trade receivables: +€1,795
- Deferred charges and accrued income -€506
down €506 (-85.2%), from €593 to €88
- Profit (loss) carried forward -€11,009
down €11,009 (-8.2%), from -€134,248 to -€145,258
- Other debts +€3,855
up €3,855 (+3.0%), from €127,015 to €130,870
- Tax, wage and social debts +€218
up €218 (+102%), from €214 to €432
- Purchases and services -€17,060
no longer reported in 2025 (was €17,060)
- Turnover -€5,909
no longer reported in 2025 (was €5,909)
- Gross operating margin +€5,784
up €5,784 (+70.6%), from -€8,191 to -€2,407
- Depreciation -€598
down €598 (-7.0%), from €8,557 to €7,960
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 | €11,590 | €4,654 | -€6,936 | -59.8% |
| Fixed assets | 21/28 | €9,239 | €1,279 | -€7,960 | -86.2% |
| Tangible fixed assets | 22/27 | €9,239 | €1,279 | -€7,960 | -86.2% |
| Plant, machinery and equipment | 23 | €402 | €26 | -€376 | -93.5% |
| Furniture and vehicles | 24 | €8,837 | €1,253 | -€7,584 | -85.8% |
| Current assets | 29/58 | €2,351 | €3,375 | +€1,024 | +43.5% |
| Amounts receivable within one year | 40/41 | €1,620 | €3,120 | +€1,500 | +92.6% |
| Trade receivables | 40 | €336 | €2,130 | +€1,795 | +535% |
| Other amounts receivable | 41 | €1,285 | €990 | -€295 | -22.9% |
| Cash at bank and in hand | 54/58 | €137 | €167 | +€29 | +21.3% |
| Deferred charges and accrued income | 490/1 | €593 | €88 | -€506 | -85.2% |
| Total equity and liabilities | 10/49 | €11,590 | €4,654 | -€6,936 | -59.8% |
| Equity | 10/15 | -€115,698 | -€126,708 | -€11,009 | -9.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,248 | -€145,258 | -€11,009 | -8.2% |
| Amounts payable | 17/49 | €127,289 | €131,362 | +€4,073 | +3.2% |
| Amounts payable within one year | 42/48 | €127,289 | €131,362 | +€4,073 | +3.2% |
| Trade debts | 44 | €61 | €61 | = | 0.0% |
| Suppliers | 440/4 | €61 | €61 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €214 | €432 | +€218 | +102% |
| Taxes | 450/3 | €214 | €432 | +€218 | +102% |
| Other amounts payable | 47/48 | €127,015 | €130,870 | +€3,855 | +3.0% |
| Turnover | 70 | €5,909 | - | -€5,909 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,060 | - | -€17,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,557 | €7,960 | -€598 | -7.0% |
| Other operating charges | 640/8 | €246 | €264 | +€17 | +7.0% |
| Non-recurring operating charges | 66A | - | €118 | +€118 | |
| Gross operating margin | 9900 | -€8,191 | -€2,407 | +€5,784 | +70.6% |
| Operating profit (loss) | 9901 | -€16,995 | -€10,749 | +€6,246 | +36.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €61 | €53 | -€8 | -13.1% |
| Recurring financial charges | 65 | €61 | €53 | -€8 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,056 | -€10,791 | +€6,264 | +36.7% |
| Income taxes | 67/77 | €214 | €218 | +€5 | +2.1% |
| Profit (loss) for the period | 9904 | -€17,269 | -€11,009 | +€6,260 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,269 | -€11,009 | +€6,260 | +36.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.