LILBO: 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.
LILBO
Largest movements
- Tangible fixed assets -€124,728
down €124,728 (-37.9%), from €328,975 to €204,247
of which Furniture and vehicles: -€120,268
- Cash -€82,231
down €82,231 (-97.9%), from €83,988 to €1,757
mainly Other debts (-€187,604) and Short-term financial debts (-€77,991)
- Deferred charges and accrued income -€46,980
down €46,980 (-16.6%), from €283,600 to €236,620
- Stocks and contracts -€13,000
down €13,000 (-16.0%), from €81,000 to €68,000
- Receivables within one year +€12,366
new in 2025: €12,366
- Other debts -€187,604
no longer reported in 2025 (was €187,604)
- Short-term financial debts -€77,991
down €77,991 (-67.8%), from €115,006 to €37,015
- Accrued charges and deferred income +€59,073
new in 2025: €59,073
- Tax, wage and social debts -€45,159
down €45,159 (-61.1%), from €73,906 to €28,747
- Gross operating margin -€51,898
down €51,898 (-17.5%), from €296,914 to €245,016
- Staff costs +€34,386
up €34,386 (+49.1%), from €70,040 to €104,426
- Financial income +€24,173
up €24,173 (+51431.9%), from €47 to €24,220
- Depreciation -€4,698
down €4,698 (-2.9%), from €160,577 to €155,879
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 | €786,668 | €532,095 | -€254,573 | -32.4% |
| Fixed assets | 21/28 | €338,080 | €213,352 | -€124,728 | -36.9% |
| Tangible fixed assets | 22/27 | €328,975 | €204,247 | -€124,728 | -37.9% |
| Land and buildings | 22 | €11,786 | €9,508 | -€2,278 | -19.3% |
| Plant, machinery and equipment | 23 | €5,820 | €3,638 | -€2,182 | -37.5% |
| Furniture and vehicles | 24 | €311,369 | €191,101 | -€120,268 | -38.6% |
| Financial fixed assets | 28 | €9,105 | €9,105 | = | 0.0% |
| Current assets | 29/58 | €448,588 | €318,743 | -€129,845 | -28.9% |
| Stocks and contracts in progress | 3 | €81,000 | €68,000 | -€13,000 | -16.0% |
| Stocks | 30/36 | €81,000 | €68,000 | -€13,000 | -16.0% |
| Amounts receivable within one year | 40/41 | - | €12,366 | +€12,366 | |
| Other amounts receivable | 41 | - | €12,366 | +€12,366 | |
| Cash at bank and in hand | 54/58 | €83,988 | €1,757 | -€82,231 | -97.9% |
| Deferred charges and accrued income | 490/1 | €283,600 | €236,620 | -€46,980 | -16.6% |
| Total equity and liabilities | 10/49 | €786,668 | €532,095 | -€254,573 | -32.4% |
| Equity | 10/15 | €178,842 | €173,733 | -€5,109 | -2.9% |
| Contributions | 10/11 | €17,343 | €17,344 | +€1 | 0.0% |
| Reserves | 13 | €13,453 | €13,454 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €13,453 | €13,454 | +€1 | 0.0% |
| Reserves not available under the articles | 1311 | €13,453 | €13,454 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €148,046 | €142,935 | -€5,111 | -3.5% |
| Amounts payable | 17/49 | €607,826 | €358,362 | -€249,464 | -41.0% |
| Amounts payable after more than one year | 17 | €143,122 | €137,868 | -€5,254 | -3.7% |
| Financial debts | 170/4 | €143,122 | €137,868 | -€5,254 | -3.7% |
| Amounts payable within one year | 42/48 | €464,704 | €161,421 | -€303,283 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €51,810 | €56,637 | +€4,827 | +9.3% |
| Financial debts | 43 | €115,006 | €37,015 | -€77,991 | -67.8% |
| Credit institutions | 430/8 | €115,006 | €37,015 | -€77,991 | -67.8% |
| Trade debts | 44 | €36,378 | €39,022 | +€2,644 | +7.3% |
| Suppliers | 440/4 | €36,378 | €39,022 | +€2,644 | +7.3% |
| Taxes, remuneration and social security | 45 | €73,906 | €28,747 | -€45,159 | -61.1% |
| Taxes | 450/3 | €73,906 | €28,747 | -€45,159 | -61.1% |
| Other amounts payable | 47/48 | €187,604 | - | -€187,604 | |
| Accrued charges and deferred income | 492/3 | - | €59,073 | +€59,073 | |
| Remuneration, social security and pensions | 62 | €70,040 | €104,426 | +€34,386 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,577 | €155,879 | -€4,698 | -2.9% |
| Gross operating margin | 9900 | €296,914 | €245,016 | -€51,898 | -17.5% |
| Operating profit (loss) | 9901 | €66,297 | -€15,289 | -€81,586 | |
| Financial income | 75/76B | €47 | €24,220 | +€24,173 | +51431.9% |
| Recurring financial income | 75 | €47 | €24,220 | +€24,173 | +51431.9% |
| Financial charges | 65/66B | €15,807 | €13,713 | -€2,094 | -13.2% |
| Recurring financial charges | 65 | €15,807 | €13,713 | -€2,094 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €50,537 | -€4,782 | -€55,319 | |
| Income taxes | 67/77 | - | €329 | +€329 | |
| Profit (loss) for the period | 9904 | €50,537 | -€5,111 | -€55,648 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,537 | -€5,111 | -€55,648 |
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.