LEBIKA: 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.
LEBIKA
Largest movements
- Cash +€86,541
up €86,541 (+148.5%), from €58,268 to €144,810
mainly Net result for the year (+€124,581) and Receivables within one year (+€21,293)
- Receivables within one year -€21,293
down €21,293 (-24.6%), from €86,460 to €65,168
of which Trade receivables: -€46,423
- Reserves +€124,581
up €124,581 (+13.6%), from €918,988 to €1.0m
- Debts after one year -€79,470
down €79,470 (-100.0%), from €79,470 to €0
- Tax, wage and social debts +€13,815
up €13,815 (+343.3%), from €4,024 to €17,839
- Gross operating margin -€39,064
down €39,064 (-24.8%), from €157,303 to €118,240
- Financial income +€30,000
up €30,000 (+50.0%), from €60,000 to €90,000
- Write-downs +€15,000
new in 2025: €15,000
- Financial charges +€14,026
up €14,026 (+108.2%), from €12,958 to €26,984
of which Non-recurring financial charges: +€12,500
- Taxes -€7,322
down €7,322 (-15.6%), from €47,054 to €39,731
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 | €1,208,937 | €1,262,572 | +€53,635 | +4.4% |
| Fixed assets | 21/28 | €1,063,739 | €1,051,239 | -€12,500 | -1.2% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,063,739 | €1,051,239 | -€12,500 | -1.2% |
| Current assets | 29/58 | €145,198 | €211,333 | +€66,135 | +45.5% |
| Amounts receivable within one year | 40/41 | €86,460 | €65,168 | -€21,293 | -24.6% |
| Trade receivables | 40 | €53,514 | €7,091 | -€46,423 | -86.7% |
| Other amounts receivable | 41 | €32,946 | €58,077 | +€25,130 | +76.3% |
| Cash at bank and in hand | 54/58 | €58,268 | €144,810 | +€86,541 | +148.5% |
| Deferred charges and accrued income | 490/1 | €469 | €1,355 | +€886 | +188.9% |
| Total equity and liabilities | 10/49 | €1,208,937 | €1,262,572 | +€53,635 | +4.4% |
| Equity | 10/15 | €932,095 | €1,056,676 | +€124,581 | +13.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €918,988 | €1,043,569 | +€124,581 | +13.6% |
| Distributable reserves | 133 | €918,988 | €1,043,569 | +€124,581 | +13.6% |
| Profit (loss) carried forward | 14 | €707 | €707 | = | 0.0% |
| Amounts payable | 17/49 | €276,842 | €205,896 | -€70,946 | -25.6% |
| Amounts payable after more than one year | 17 | €79,470 | €0 | -€79,470 | -100.0% |
| Financial debts | 170/4 | €79,470 | €0 | -€79,470 | -100.0% |
| Amounts payable within one year | 42/48 | €191,425 | €205,896 | +€14,472 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €77,696 | €79,470 | +€1,774 | +2.3% |
| Financial debts | 43 | €20,040 | €19,907 | -€134 | -0.7% |
| Credit institutions | 430/8 | €20,040 | €19,907 | -€134 | -0.7% |
| Trade debts | 44 | €3,346 | €5,786 | +€2,440 | +72.9% |
| Suppliers | 440/4 | €3,346 | €5,786 | +€2,440 | +72.9% |
| Taxes, remuneration and social security | 45 | €4,024 | €17,839 | +€13,815 | +343.3% |
| Taxes | 450/3 | €4,024 | €17,839 | +€13,815 | +343.3% |
| Other amounts payable | 47/48 | €86,319 | €82,894 | -€3,424 | -4.0% |
| Accrued charges and deferred income | 492/3 | €5,947 | €0 | -€5,947 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €0 | -€76 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €1,835 | €1,943 | +€108 | +5.9% |
| Gross operating margin | 9900 | €157,303 | €118,240 | -€39,064 | -24.8% |
| Operating profit (loss) | 9901 | €155,392 | €101,296 | -€54,096 | -34.8% |
| Financial income | 75/76B | €60,000 | €90,000 | +€30,000 | +50.0% |
| Recurring financial income | 75 | €60,000 | €90,000 | +€30,000 | +50.0% |
| Financial charges | 65/66B | €12,958 | €26,984 | +€14,026 | +108.2% |
| Recurring financial charges | 65 | €12,958 | €14,484 | +€1,526 | +11.8% |
| Non-recurring financial charges | 66B | - | €12,500 | +€12,500 | |
| Profit (loss) for the period before taxes | 9903 | €202,435 | €164,312 | -€38,122 | -18.8% |
| Income taxes | 67/77 | €47,054 | €39,731 | -€7,322 | -15.6% |
| Profit (loss) for the period | 9904 | €155,381 | €124,581 | -€30,800 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €155,381 | €124,581 | -€30,800 | -19.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.