LG - BEHEER: 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.
LG - BEHEER
Largest movements
- Cash -€29,883
down €29,883 (-52.8%), from €56,579 to €26,696
mainly Contributions, distributions and other (-€185,600) and Current investments (-€25,542)
- Current investments +€25,542
up €25,542 (+7.2%), from €352,547 to €378,089
- Tangible fixed assets -€14,894
down €14,894 (-36.6%), from €40,729 to €25,835
- Receivables within one year +€6,137
up €6,137 (+85.2%), from €7,201 to €13,338
- Reserves -€127,000
down €127,000 (-35.6%), from €357,000 to €230,000
- Other debts +€120,100
up €120,100 (+183%), from €65,500 to €185,600
- Tax, wage and social debts -€5,940
down €5,940 (-38.5%), from €15,420 to €9,480
- Gross operating margin -€3,386
down €3,386 (-3.5%), from €95,567 to €92,181
- Financial income +€1,901
up €1,901 (+99.7%), from €1,906 to €3,807
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 | €457,328 | €444,300 | -€13,028 | -2.8% |
| Fixed assets | 21/28 | €40,729 | €25,835 | -€14,894 | -36.6% |
| Tangible fixed assets | 22/27 | €40,729 | €25,835 | -€14,894 | -36.6% |
| Furniture and vehicles | 24 | €40,729 | €25,835 | -€14,894 | -36.6% |
| Current assets | 29/58 | €416,599 | €418,465 | +€1,866 | +0.4% |
| Amounts receivable within one year | 40/41 | €7,201 | €13,338 | +€6,137 | +85.2% |
| Other amounts receivable | 41 | €7,201 | €13,338 | +€6,137 | +85.2% |
| Current investments | 50/53 | €352,547 | €378,089 | +€25,542 | +7.2% |
| Cash at bank and in hand | 54/58 | €56,579 | €26,696 | -€29,883 | -52.8% |
| Deferred charges and accrued income | 490/1 | €272 | €342 | +€70 | +25.7% |
| Total equity and liabilities | 10/49 | €457,328 | €444,300 | -€13,028 | -2.8% |
| Equity | 10/15 | €376,229 | €249,069 | -€127,160 | -33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €357,000 | €230,000 | -€127,000 | -35.6% |
| Distributable reserves | 133 | €357,000 | €230,000 | -€127,000 | -35.6% |
| Profit (loss) carried forward | 14 | €629 | €469 | -€160 | -25.4% |
| Amounts payable | 17/49 | €81,099 | €195,231 | +€114,132 | +141% |
| Amounts payable within one year | 42/48 | €81,099 | €195,231 | +€114,132 | +141% |
| Trade debts | 44 | €179 | €151 | -€28 | -15.6% |
| Suppliers | 440/4 | €179 | €151 | -€28 | -15.6% |
| Taxes, remuneration and social security | 45 | €15,420 | €9,480 | -€5,940 | -38.5% |
| Taxes | 450/3 | €15,420 | €9,480 | -€5,940 | -38.5% |
| Other amounts payable | 47/48 | €65,500 | €185,600 | +€120,100 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,894 | €14,894 | = | 0.0% |
| Other operating charges | 640/8 | €710 | €728 | +€18 | +2.5% |
| Gross operating margin | 9900 | €95,567 | €92,181 | -€3,386 | -3.5% |
| Operating profit (loss) | 9901 | €79,963 | €76,559 | -€3,404 | -4.3% |
| Financial income | 75/76B | €1,906 | €3,807 | +€1,901 | +99.7% |
| Recurring financial income | 75 | €1,906 | €3,807 | +€1,901 | +99.7% |
| Financial charges | 65/66B | €140 | €149 | +€9 | +6.4% |
| Recurring financial charges | 65 | €140 | €149 | +€9 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €81,729 | €80,217 | -€1,512 | -1.9% |
| Income taxes | 67/77 | €22,183 | €21,777 | -€406 | -1.8% |
| Profit (loss) for the period | 9904 | €59,546 | €58,440 | -€1,106 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,546 | €58,440 | -€1,106 | -1.9% |
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 18 October 2026 via checked.be.