LRB: 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.
What changed
LRB
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€602,321
2024 · €963,588-€361,268
Equity
€2.4m
2024 · €2.3m+€102,321
Cash
€754,647
2024 · €1.2m-€466,629
Balance sheet total
€4.2m
2024 · €4.0m+€193,407
Largest movements
Assets
- Current investments +€704,788
up €704,788 (+93.2%), from €756,247 to €1.5m
- Cash -€466,629
down €466,629 (-38.2%), from €1.2m to €754,647
mainly Current investments (-€704,788) and Contributions, distributions and other (-€500,000)
Equity and liabilities
- Other debts +€150,000
up €150,000 (+10.6%), from €1.4m to €1.6m
- Reserves +€102,321
up €102,321 (+4.4%), from €2.3m to €2.4m
of which Distributable reserves: +€102,321
- Tax, wage and social debts -€48,040
down €48,040 (-43.7%), from €110,005 to €61,965
of which Taxes: -€51,590
Income statement
- Gross operating margin -€404,951
down €404,951 (-25.8%), from €1.6m to €1.2m
- Taxes -€127,017
down €127,017 (-38.6%), from €329,084 to €202,067
- Staff costs +€82,763
up €82,763 (+40.8%), from €202,955 to €285,718
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.
Result 2024
€963,588
Gross operating margin
-€404,951
Staff costs
-€82,763
Depreciation
-€5,951
Write-downs
+€5,583
Other operating charges
+€662
Other operating items
+€21
Financial income
+€133
Financial charges
-€1,017
Taxes
+€127,017
Result 2025
€602,321
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.
From operations
+€807,636
Investment
-€741,709
Financing
-€532,556
Cash 2024
€1.2m
From operations (derived)
+€807,636
Net result for the year
+€602,321
Depreciation
+€75,489
Stocks and contracts
+€5,625
Receivables within one year
-€3,162
Deferred charges and accrued income
+€3,720
Trade debts
+€21,683
Tax, wage and social debts
-€48,040
Other debts
+€150,000
Investment (derived)
-€741,709
Investment in fixed assets (net)
-€36,920
Current investments
-€704,788
Financing
-€532,556
Current portion of long-term debt
-€32,556
Contributions, distributions and other
-€500,000
Cash 2025
€754,647
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,984,003 | €4,177,410 | +€193,407 | +4.9% |
| Fixed assets | 21/28 | €318,026 | €279,457 | -€38,569 | -12.1% |
| Tangible fixed assets | 22/27 | €314,804 | €276,235 | -€38,569 | -12.3% |
| Land and buildings | 22 | €28,058 | €24,657 | -€3,401 | -12.1% |
| Plant, machinery and equipment | 23 | €3,565 | €6,404 | +€2,839 | +79.6% |
| Furniture and vehicles | 24 | €178,296 | €132,819 | -€45,477 | -25.5% |
| Other tangible fixed assets | 26 | €104,884 | €112,355 | +€7,471 | +7.1% |
| Financial fixed assets | 28 | €3,223 | €3,223 | = | 0.0% |
| Current assets | 29/58 | €3,665,977 | €3,897,953 | +€231,976 | +6.3% |
| Stocks and contracts in progress | 3 | €499,662 | €494,037 | -€5,625 | -1.1% |
| Stocks | 30/36 | €499,662 | €494,037 | -€5,625 | -1.1% |
| Amounts receivable within one year | 40/41 | €1,162,040 | €1,165,202 | +€3,162 | +0.3% |
| Trade receivables | 40 | €477,349 | €429,765 | -€47,583 | -10.0% |
| Other amounts receivable | 41 | €684,691 | €735,436 | +€50,746 | +7.4% |
| Current investments | 50/53 | €756,247 | €1,461,035 | +€704,788 | +93.2% |
| Cash at bank and in hand | 54/58 | €1,221,276 | €754,647 | -€466,629 | -38.2% |
| Deferred charges and accrued income | 490/1 | €26,752 | €23,032 | -€3,720 | -13.9% |
| Total equity and liabilities | 10/49 | €3,984,003 | €4,177,410 | +€193,407 | +4.9% |
| Equity | 10/15 | €2,345,743 | €2,448,064 | +€102,321 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,327,143 | €2,429,464 | +€102,321 | +4.4% |
| 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 | €2,325,283 | €2,427,604 | +€102,321 | +4.4% |
| Amounts payable | 17/49 | €1,638,260 | €1,729,347 | +€91,087 | +5.6% |
| Amounts payable within one year | 42/48 | €1,638,260 | €1,729,347 | +€91,087 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €32,556 | - | -€32,556 | |
| Trade debts | 44 | €75,699 | €97,381 | +€21,683 | +28.6% |
| Suppliers | 440/4 | €75,699 | €97,381 | +€21,683 | +28.6% |
| Taxes, remuneration and social security | 45 | €110,005 | €61,965 | -€48,040 | -43.7% |
| Taxes | 450/3 | €88,770 | €37,180 | -€51,590 | -58.1% |
| Remuneration and social security | 454/9 | €21,235 | €24,785 | +€3,550 | +16.7% |
| Other amounts payable | 47/48 | €1,420,000 | €1,570,000 | +€150,000 | +10.6% |
| Non-recurring operating income | 76A | €15,550 | €10,721 | -€4,829 | -31.1% |
| Remuneration, social security and pensions | 62 | €202,955 | €285,718 | +€82,763 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,538 | €75,489 | +€5,951 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,583 | - | -€5,583 | |
| Other operating charges | 640/8 | €4,441 | €3,779 | -€662 | -14.9% |
| Non-recurring operating charges | 66A | €623 | €602 | -€21 | -3.4% |
| Gross operating margin | 9900 | €1,571,801 | €1,166,850 | -€404,951 | -25.8% |
| Operating profit (loss) | 9901 | €1,288,661 | €801,262 | -€487,400 | -37.8% |
| Financial income | 75/76B | €7,803 | €7,935 | +€133 | +1.7% |
| Recurring financial income | 75 | €7,803 | €7,935 | +€133 | +1.7% |
| Financial charges | 65/66B | €3,792 | €4,809 | +€1,017 | +26.8% |
| Recurring financial charges | 65 | €3,792 | €4,809 | +€1,017 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €1,292,672 | €804,388 | -€488,284 | -37.8% |
| Income taxes | 67/77 | €329,084 | €202,067 | -€127,017 | -38.6% |
| Profit (loss) for the period | 9904 | €963,588 | €602,321 | -€361,268 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €963,588 | €602,321 | -€361,268 | -37.5% |
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 8 October 2026 via checked.be.