LEBMAK: 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.
LEBMAK
Largest movements
- Cash -€38,329
down €38,329 (-23.6%), from €162,588 to €124,259
mainly Contributions, distributions and other (-€55,450) and Receivables within one year (-€23,686)
- Receivables within one year +€23,686
new in 2025: €23,686
- Contributions +€14,550
up €14,550 (+363.8%), from €4,000 to €18,550
- Tax, wage and social debts -€13,116
down €13,116 (-30.8%), from €42,608 to €29,492
- Profit (loss) carried forward -€13,021
down €13,021 (-11.5%), from €112,924 to €99,903
- Other debts -€3,056
no longer reported in 2025 (was €3,056)
- Taxes +€27,617
up €27,617 (+82.8%), from €33,374 to €60,991
- Purchases and services +€14,417
up €14,417 (+66.4%), from €21,720 to €36,137
- Turnover +€8,351
up €8,351 (+5.7%), from €145,922 to €154,273
- Gross operating margin -€6,066
down €6,066 (-4.9%), from €124,202 to €118,136
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 | €162,588 | €147,945 | -€14,643 | -9.0% |
| Current assets | 29/58 | €162,588 | €147,945 | -€14,643 | -9.0% |
| Amounts receivable within one year | 40/41 | - | €23,686 | +€23,686 | |
| Other amounts receivable | 41 | - | €23,686 | +€23,686 | |
| Cash at bank and in hand | 54/58 | €162,588 | €124,259 | -€38,329 | -23.6% |
| Total equity and liabilities | 10/49 | €162,588 | €147,945 | -€14,643 | -9.0% |
| Equity | 10/15 | €116,924 | €118,453 | +€1,529 | +1.3% |
| Contributions | 10/11 | €4,000 | €18,550 | +€14,550 | +363.8% |
| Profit (loss) carried forward | 14 | €112,924 | €99,903 | -€13,021 | -11.5% |
| Amounts payable | 17/49 | €45,664 | €29,492 | -€16,172 | -35.4% |
| Amounts payable within one year | 42/48 | €45,664 | €29,492 | -€16,172 | -35.4% |
| Taxes, remuneration and social security | 45 | €42,608 | €29,492 | -€13,116 | -30.8% |
| Taxes | 450/3 | €42,608 | €29,492 | -€13,116 | -30.8% |
| Other amounts payable | 47/48 | €3,056 | - | -€3,056 | |
| Turnover | 70 | €145,922 | €154,273 | +€8,351 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,720 | €36,137 | +€14,417 | +66.4% |
| Gross operating margin | 9900 | €124,202 | €118,136 | -€6,066 | -4.9% |
| Operating profit (loss) | 9901 | €124,202 | €118,136 | -€6,066 | -4.9% |
| Financial charges | 65/66B | €845 | €166 | -€679 | -80.4% |
| Recurring financial charges | 65 | €845 | €166 | -€679 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €123,357 | €117,970 | -€5,387 | -4.4% |
| Income taxes | 67/77 | €33,374 | €60,991 | +€27,617 | +82.8% |
| Profit (loss) for the period | 9904 | €89,983 | €56,979 | -€33,004 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €89,983 | €56,979 | -€33,004 | -36.7% |
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 9 October 2026 via checked.be.