LMBA 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.
LMBA SERVICES
Largest movements
- Deferred charges and accrued income +€1,866
up €1,866 (+247.4%), from €754 to €2,621
- Cash -€941
down €941 (-83.9%), from €1,122 to €181
mainly Net result for the year (-€2,930) and Deferred charges and accrued income (-€1,866)
- Receivables within one year +€221
up €221 (+178.7%), from €124 to €344
- Formation expenses -€200
down €200 (-26.1%), from €767 to €567
- Trade debts +€3,797
new in 2025: €3,797
- Profit (loss) carried forward -€2,930
down €2,930 (-220.4%), from -€1,330 to -€4,260
- Other debts +€80
up €80 (+13.4%), from €596 to €676
- Gross operating margin -€1,581
down €1,581 (-144.2%), from -€1,096 to -€2,678
- Financial charges +€53
new in 2025: €53
- Depreciation -€33
down €33 (-14.3%), from €233 to €200
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 | €2,766 | €3,713 | +€947 | +34.2% |
| Formation expenses | 20 | €767 | €567 | -€200 | -26.1% |
| Current assets | 29/58 | €2,000 | €3,146 | +€1,147 | +57.3% |
| Amounts receivable within one year | 40/41 | €124 | €344 | +€221 | +178.7% |
| Other amounts receivable | 41 | €124 | €344 | +€221 | +178.7% |
| Cash at bank and in hand | 54/58 | €1,122 | €181 | -€941 | -83.9% |
| Deferred charges and accrued income | 490/1 | €754 | €2,621 | +€1,866 | +247.4% |
| Total equity and liabilities | 10/49 | €2,766 | €3,713 | +€947 | +34.2% |
| Equity | 10/15 | €2,170 | -€760 | -€2,930 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Outside capital | 11 | €3,500 | €3,500 | = | 0.0% |
| Other | 1109/19 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,330 | -€4,260 | -€2,930 | -220.4% |
| Amounts payable | 17/49 | €596 | €4,473 | +€3,877 | +650.6% |
| Amounts payable within one year | 42/48 | €596 | €4,473 | +€3,877 | +650.6% |
| Trade debts | 44 | - | €3,797 | +€3,797 | |
| Suppliers | 440/4 | - | €3,797 | +€3,797 | |
| Other amounts payable | 47/48 | €596 | €676 | +€80 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €200 | -€33 | -14.3% |
| Gross operating margin | 9900 | -€1,096 | -€2,678 | -€1,581 | -144.2% |
| Operating profit (loss) | 9901 | -€1,330 | -€2,878 | -€1,548 | -116.4% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | -€1,330 | -€2,930 | -€1,600 | -120.4% |
| Profit (loss) for the period | 9904 | -€1,330 | -€2,930 | -€1,600 | -120.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,330 | -€2,930 | -€1,600 | -120.4% |
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 6 October 2026 via checked.be.