LMB SERVICES: 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.
LMB SERVICES
Largest movements
- Cash -€264,825
down €264,825 (-91.4%), from €289,619 to €24,794
mainly Current investments (-€250,000) and Net result for the year (-€18,351)
- Current investments +€250,000
up €250,000 (+357.1%), from €70,000 to €320,000
- Tangible fixed assets -€5,601
down €5,601 (-11.1%), from €50,681 to €45,079
- Profit (loss) carried forward -€18,351
down €18,351 (-12.7%), from €144,200 to €125,849
- Financial income -€4,208
down €4,208 (-100.0%), from €4,208 to €0
- Gross operating margin -€1,611
down €1,611 (-15.3%), from -€10,511 to -€12,122
- Other operating charges -€566
down €566 (-51.7%), from €1,094 to €528
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 | €538,949 | €518,865 | -€20,083 | -3.7% |
| Fixed assets | 21/28 | €50,681 | €45,079 | -€5,601 | -11.1% |
| Tangible fixed assets | 22/27 | €50,681 | €45,079 | -€5,601 | -11.1% |
| Land and buildings | 22 | €50,681 | €45,079 | -€5,601 | -11.1% |
| Current assets | 29/58 | €488,268 | €473,786 | -€14,482 | -3.0% |
| Amounts receivable within one year | 40/41 | €128,649 | €128,992 | +€343 | +0.3% |
| Trade receivables | 40 | €494 | €837 | +€343 | +69.6% |
| Other amounts receivable | 41 | €128,155 | €128,155 | = | 0.0% |
| Current investments | 50/53 | €70,000 | €320,000 | +€250,000 | +357.1% |
| Cash at bank and in hand | 54/58 | €289,619 | €24,794 | -€264,825 | -91.4% |
| Total equity and liabilities | 10/49 | €538,949 | €518,865 | -€20,083 | -3.7% |
| Equity | 10/15 | €442,901 | €424,550 | -€18,351 | -4.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Outside capital | 11 | €12,500 | - | -€12,500 | |
| Other | 1109/19 | €12,500 | - | -€12,500 | |
| Reserves | 13 | €286,201 | €286,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,405 | - | -€6,405 | |
| Legal reserve | 130 | €6,405 | - | -€6,405 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €261,045 | €267,451 | +€6,405 | +2.5% |
| Profit (loss) carried forward | 14 | €144,200 | €125,849 | -€18,351 | -12.7% |
| Amounts payable | 17/49 | €96,048 | €94,315 | -€1,733 | -1.8% |
| Amounts payable within one year | 42/48 | €94,954 | €93,787 | -€1,167 | -1.2% |
| Trade debts | 44 | €112 | €49 | -€63 | -55.9% |
| Suppliers | 440/4 | €112 | €49 | -€63 | -55.9% |
| Other amounts payable | 47/48 | €94,842 | €93,738 | -€1,104 | -1.2% |
| Accrued charges and deferred income | 492/3 | €1,094 | €528 | -€566 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,601 | €5,601 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,094 | €528 | -€566 | -51.7% |
| Gross operating margin | 9900 | -€10,511 | -€12,122 | -€1,611 | -15.3% |
| Operating profit (loss) | 9901 | -€17,205 | -€18,251 | -€1,045 | -6.1% |
| Financial income | 75/76B | €4,208 | €0 | -€4,208 | -100.0% |
| Recurring financial income | 75 | €4,208 | €0 | -€4,208 | -100.0% |
| Financial charges | 65/66B | €96 | €100 | +€4 | +3.9% |
| Recurring financial charges | 65 | €96 | €100 | +€4 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,094 | -€18,351 | -€5,257 | -40.1% |
| Profit (loss) for the period | 9904 | -€13,094 | -€18,351 | -€5,257 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,094 | -€18,351 | -€5,257 | -40.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.