Lmbe: 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.
Lmbe
Largest movements
- Cash -€23,258
down €23,258 (-33.2%), from €70,099 to €46,840
mainly Contributions, distributions and other (-€131,881) and Accrued charges and deferred income (-€2,800)
- Tangible fixed assets -€8,370
down €8,370 (-33.5%), from €24,996 to €16,626
of which Furniture and vehicles: -€4,799
- Deferred charges and accrued income +€1,664
up €1,664 (+251%), from €664 to €2,328
- Reserves -€61,566
down €61,566 (-63.5%), from €96,990 to €35,424
- Other debts +€46,129
up €46,129 (+923%), from €4,995 to €51,124
- Contributions -€14,400
down €14,400 (-100%), from €14,400 to €0
- Tax, wage and social debts +€3,164
up €3,164 (+10.0%), from €31,580 to €34,744
of which Taxes: +€9,575
- Accrued charges and deferred income -€2,800
down €2,800 (-100%), from €2,800 to €0
- Gross operating margin -€10,194
down €10,194 (-10.9%), from €93,859 to €83,664
- Depreciation -€4,102
down €4,102 (-32.9%), from €12,472 to €8,370
- Financial charges -€984
down €984 (-26.5%), from €3,718 to €2,734
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,220 | €122,907 | -€29,313 | -19.3% |
| Fixed assets | 21/28 | €24,996 | €16,626 | -€8,370 | -33.5% |
| Tangible fixed assets | 22/27 | €24,996 | €16,626 | -€8,370 | -33.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,799 | €0 | -€4,799 | -100% |
| Other tangible fixed assets | 26 | €20,197 | €16,626 | -€3,571 | -17.7% |
| Current assets | 29/58 | €127,223 | €106,281 | -€20,942 | -16.5% |
| Amounts receivable within one year | 40/41 | €56,461 | €57,113 | +€652 | +1.2% |
| Trade receivables | 40 | €56,461 | €57,113 | +€652 | +1.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €70,099 | €46,840 | -€23,258 | -33.2% |
| Deferred charges and accrued income | 490/1 | €664 | €2,328 | +€1,664 | +251% |
| Total equity and liabilities | 10/49 | €152,220 | €122,907 | -€29,313 | -19.3% |
| Equity | 10/15 | €111,390 | €35,424 | -€75,966 | -68.2% |
| Contributions | 10/11 | €14,400 | €0 | -€14,400 | -100% |
| Reserves | 13 | €96,990 | €35,424 | -€61,566 | -63.5% |
| Distributable reserves | 133 | €96,990 | €35,424 | -€61,566 | -63.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,830 | €87,482 | +€46,653 | +114% |
| Amounts payable within one year | 42/48 | €38,030 | €87,482 | +€49,453 | +130% |
| Trade debts | 44 | €1,455 | €1,615 | +€160 | +11.0% |
| Suppliers | 440/4 | €1,455 | €1,615 | +€160 | +11.0% |
| Taxes, remuneration and social security | 45 | €31,580 | €34,744 | +€3,164 | +10.0% |
| Taxes | 450/3 | €25,169 | €34,744 | +€9,575 | +38.0% |
| Remuneration and social security | 454/9 | €6,411 | €0 | -€6,411 | -100.0% |
| Other amounts payable | 47/48 | €4,995 | €51,124 | +€46,129 | +923% |
| Accrued charges and deferred income | 492/3 | €2,800 | €0 | -€2,800 | -100% |
| Non-recurring operating income | 76A | €7,684 | €0 | -€7,684 | -100% |
| Remuneration, social security and pensions | 62 | €1,498 | €1,018 | -€480 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,472 | €8,370 | -€4,102 | -32.9% |
| Other operating charges | 640/8 | €1,144 | €1,013 | -€131 | -11.4% |
| Non-recurring operating charges | 66A | €533 | €0 | -€533 | -100% |
| Gross operating margin | 9900 | €93,859 | €83,664 | -€10,194 | -10.9% |
| Operating profit (loss) | 9901 | €78,212 | €73,263 | -€4,949 | -6.3% |
| Financial income | 75/76B | €184 | €318 | +€134 | +72.7% |
| Recurring financial income | 75 | €184 | €318 | +€134 | +72.7% |
| Financial charges | 65/66B | €3,718 | €2,734 | -€984 | -26.5% |
| Recurring financial charges | 65 | €3,718 | €2,734 | -€984 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €74,677 | €70,846 | -€3,831 | -5.1% |
| Income taxes | 67/77 | €15,249 | €14,930 | -€319 | -2.1% |
| Profit (loss) for the period | 9904 | €59,428 | €55,916 | -€3,512 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,428 | €55,916 | -€3,512 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.