LHI Management: 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.
LHI Management
Largest movements
- Cash -€91,147
down €91,147 (-64.3%), from €141,688 to €50,541
mainly Contributions, distributions and other (-€221,313) and Trade debts (-€25,983)
- Receivables within one year -€28,954
down €28,954 (-99.4%), from €29,139 to €185
- Tangible fixed assets -€4,289
down €4,289 (-9.4%), from €45,390 to €41,101
of which Furniture and vehicles: -€10,184
- Profit (loss) carried forward -€142,084
down €142,084 (-100%), from €142,084 to €0
- Other debts +€57,220
up €57,220 (+1,377%), from €4,154 to €61,373
- Trade debts -€25,983
down €25,983 (-97.0%), from €26,777 to €793
- Debts after one year -€8,738
down €8,738 (-38.6%), from €22,634 to €13,896
- Tax, wage and social debts -€3,265
down €3,265 (-34.4%), from €9,504 to €6,239
- Gross operating margin +€5,888
up €5,888 (+5.5%), from €107,749 to €113,637
- Depreciation +€5,168
up €5,168 (+94.9%), from €5,448 to €10,616
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 | €217,505 | €94,570 | -€122,935 | -56.5% |
| Fixed assets | 21/28 | €45,390 | €41,101 | -€4,289 | -9.4% |
| Tangible fixed assets | 22/27 | €45,390 | €41,101 | -€4,289 | -9.4% |
| Furniture and vehicles | 24 | €45,390 | €35,207 | -€10,184 | -22.4% |
| Other tangible fixed assets | 26 | - | €5,895 | +€5,895 | |
| Current assets | 29/58 | €172,115 | €53,469 | -€118,646 | -68.9% |
| Amounts receivable within one year | 40/41 | €29,139 | €185 | -€28,954 | -99.4% |
| Trade receivables | 40 | €29,139 | €185 | -€28,954 | -99.4% |
| Cash at bank and in hand | 54/58 | €141,688 | €50,541 | -€91,147 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,288 | €2,743 | +€1,455 | +113% |
| Total equity and liabilities | 10/49 | €217,505 | €94,570 | -€122,935 | -56.5% |
| Equity | 10/15 | €144,584 | €2,500 | -€142,084 | -98.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,084 | €0 | -€142,084 | -100% |
| Amounts payable | 17/49 | €72,921 | €92,070 | +€19,149 | +26.3% |
| Amounts payable after more than one year | 17 | €22,634 | €13,896 | -€8,738 | -38.6% |
| Financial debts | 170/4 | €22,634 | €13,896 | -€8,738 | -38.6% |
| Amounts payable within one year | 42/48 | €48,775 | €77,144 | +€28,369 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €8,340 | €8,738 | +€398 | +4.8% |
| Trade debts | 44 | €26,777 | €793 | -€25,983 | -97.0% |
| Suppliers | 440/4 | €26,777 | €793 | -€25,983 | -97.0% |
| Taxes, remuneration and social security | 45 | €9,504 | €6,239 | -€3,265 | -34.4% |
| Taxes | 450/3 | €9,504 | €6,239 | -€3,265 | -34.4% |
| Other amounts payable | 47/48 | €4,154 | €61,373 | +€57,220 | +1,377% |
| Accrued charges and deferred income | 492/3 | €1,512 | €1,030 | -€482 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,448 | €10,616 | +€5,168 | +94.9% |
| Other operating charges | 640/8 | €1,420 | €752 | -€669 | -47.1% |
| Gross operating margin | 9900 | €107,749 | €113,637 | +€5,888 | +5.5% |
| Operating profit (loss) | 9901 | €100,880 | €102,269 | +€1,389 | +1.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -20.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -20.0% |
| Financial charges | 65/66B | €1,361 | €1,627 | +€266 | +19.5% |
| Recurring financial charges | 65 | €1,361 | €1,627 | +€266 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €99,519 | €100,642 | +€1,123 | +1.1% |
| Income taxes | 67/77 | €20,832 | €21,414 | +€582 | +2.8% |
| Profit (loss) for the period | 9904 | €78,687 | €79,228 | +€541 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,687 | €79,228 | +€541 | +0.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.