LLB 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.
LLB MANAGEMENT
Largest movements
- Cash +€22,323
up €22,323 (+31,890,114%), from €0 to €22,323
mainly Net result for the year (+€21,538) and Tax, wage and social debts (+€4,988)
- Receivables within one year +€9,330
new in 2025: €9,330
- Tangible fixed assets -€3,963
down €3,963 (-92.3%), from €4,295 to €331
- Profit (loss) carried forward +€21,538
up €21,538 (+21.8%), from -€98,993 to -€77,456
- Tax, wage and social debts +€4,988
up €4,988 (+2,643%), from €189 to €5,177
- Accrued charges and deferred income -€3,564
no longer reported in 2025 (was €3,564)
- Other debts +€3,359
up €3,359 (+5.0%), from €66,526 to €69,885
- Trade debts +€1,369
up €1,369 (+17.5%), from €7,804 to €9,173
- Gross operating margin +€24,021
up €24,021, from -€313 to €23,708
- Depreciation -€1,762
down €1,762 (-58.1%), from €3,033 to €1,271
- Other operating charges +€435
up €435 (+120%), from €364 to €798
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 | €4,295 | €31,985 | +€27,690 | +645% |
| Fixed assets | 21/28 | €4,295 | €331 | -€3,963 | -92.3% |
| Tangible fixed assets | 22/27 | €4,295 | €331 | -€3,963 | -92.3% |
| Furniture and vehicles | 24 | €4,295 | €331 | -€3,963 | -92.3% |
| Current assets | 29/58 | €0 | €31,654 | +€31,653 | +45,219,243% |
| Amounts receivable within one year | 40/41 | - | €9,330 | +€9,330 | |
| Trade receivables | 40 | - | €9,330 | +€9,330 | |
| Cash at bank and in hand | 54/58 | €0 | €22,323 | +€22,323 | +31,890,114% |
| Total equity and liabilities | 10/49 | €4,295 | €31,985 | +€27,690 | +645% |
| Equity | 10/15 | -€73,788 | -€52,250 | +€21,538 | +29.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,005 | €19,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,145 | €17,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,993 | -€77,456 | +€21,538 | +21.8% |
| Amounts payable | 17/49 | €78,083 | €84,235 | +€6,152 | +7.9% |
| Amounts payable within one year | 42/48 | €74,519 | €84,235 | +€9,716 | +13.0% |
| Trade debts | 44 | €7,804 | €9,173 | +€1,369 | +17.5% |
| Suppliers | 440/4 | €7,804 | €9,173 | +€1,369 | +17.5% |
| Taxes, remuneration and social security | 45 | €189 | €5,177 | +€4,988 | +2,643% |
| Taxes | 450/3 | €189 | €5,177 | +€4,988 | +2,643% |
| Other amounts payable | 47/48 | €66,526 | €69,885 | +€3,359 | +5.0% |
| Accrued charges and deferred income | 492/3 | €3,564 | - | -€3,564 | |
| Non-recurring operating income | 76A | - | €3,905 | +€3,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,033 | €1,271 | -€1,762 | -58.1% |
| Other operating charges | 640/8 | €364 | €798 | +€435 | +120% |
| Gross operating margin | 9900 | -€313 | €23,708 | +€24,021 | |
| Operating profit (loss) | 9901 | -€3,710 | €21,639 | +€25,348 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €274 | €59 | -€215 | -78.4% |
| Recurring financial charges | 65 | €274 | €59 | -€215 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,983 | €21,580 | +€25,564 | |
| Income taxes | 67/77 | €189 | €42 | -€146 | -77.5% |
| Profit (loss) for the period | 9904 | -€4,172 | €21,538 | +€25,710 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,172 | €21,538 | +€25,710 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.