I-Lube: 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.
I-Lube
Largest movements
- Receivables within one year -€88,104
down €88,104 (-40.8%), from €215,890 to €127,786
of which Other amounts receivable: -€62,000
- Cash +€14,882
up €14,882 (+7,043%), from €211 to €15,094
mainly Receivables within one year (+€88,104) and Debts after one year (+€35,442)
- Profit (loss) carried forward -€53,819
down €53,819, from €50,089 to -€3,730
- Debts after one year +€35,442
new in 2024: €35,442
- Other debts -€35,442
no longer reported in 2024 (was €35,442)
- Tax, wage and social debts -€18,886
down €18,886 (-23.1%), from €81,907 to €63,021
of which Remuneration and social security: -€23,890
- Trade debts -€5,617
down €5,617 (-16.0%), from €35,164 to €29,547
- Gross operating margin -€20,373
down €20,373 (-6.0%), from €337,605 to €317,232
- Staff costs -€16,361
down €16,361 (-5.3%), from €311,158 to €294,796
- Other operating charges -€5,990
no longer reported in 2024 (was €5,990)
- Taxes +€3,833
up €3,833 (+83.5%), from €4,588 to €8,422
- Financial charges +€3,582
up €3,582 (+159%), from €2,251 to €5,833
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,955 | €149,108 | -€72,847 | -32.8% |
| Current assets | 29/58 | €221,955 | €149,108 | -€72,847 | -32.8% |
| Amounts receivable within one year | 40/41 | €215,890 | €127,786 | -€88,104 | -40.8% |
| Trade receivables | 40 | €153,890 | €127,786 | -€26,104 | -17.0% |
| Other amounts receivable | 41 | €62,000 | - | -€62,000 | |
| Cash at bank and in hand | 54/58 | €211 | €15,094 | +€14,882 | +7,043% |
| Deferred charges and accrued income | 490/1 | €5,854 | €6,228 | +€374 | +6.4% |
| Total equity and liabilities | 10/49 | €221,955 | €149,108 | -€72,847 | -32.8% |
| Equity | 10/15 | €69,443 | €15,624 | -€53,819 | -77.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €754 | €754 | = | 0.0% |
| Non-distributable reserves | 130/1 | €754 | €754 | = | 0.0% |
| Reserves not available under the articles | 1311 | €754 | €754 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,089 | -€3,730 | -€53,819 | |
| Amounts payable | 17/49 | €152,512 | €133,484 | -€19,028 | -12.5% |
| Amounts payable after more than one year | 17 | - | €35,442 | +€35,442 | |
| Other amounts payable | 178/9 | - | €35,442 | +€35,442 | |
| Amounts payable within one year | 42/48 | €152,512 | €92,569 | -€59,944 | -39.3% |
| Trade debts | 44 | €35,164 | €29,547 | -€5,617 | -16.0% |
| Suppliers | 440/4 | €35,164 | €29,547 | -€5,617 | -16.0% |
| Taxes, remuneration and social security | 45 | €81,907 | €63,021 | -€18,886 | -23.1% |
| Taxes | 450/3 | €35,126 | €40,130 | +€5,005 | +14.2% |
| Remuneration and social security | 454/9 | €46,781 | €22,891 | -€23,890 | -51.1% |
| Other amounts payable | 47/48 | €35,442 | - | -€35,442 | |
| Accrued charges and deferred income | 492/3 | - | €5,474 | +€5,474 | |
| Remuneration, social security and pensions | 62 | €311,158 | €294,796 | -€16,361 | -5.3% |
| Other operating charges | 640/8 | €5,990 | - | -€5,990 | |
| Non-recurring operating charges | 66A | - | €62,000 | +€62,000 | |
| Gross operating margin | 9900 | €337,605 | €317,232 | -€20,373 | -6.0% |
| Operating profit (loss) | 9901 | €20,457 | -€39,565 | -€60,021 | |
| Financial charges | 65/66B | €2,251 | €5,833 | +€3,582 | +159% |
| Recurring financial charges | 65 | €2,251 | €5,833 | +€3,582 | +159% |
| Profit (loss) for the period before taxes | 9903 | €18,206 | -€45,397 | -€63,603 | |
| Income taxes | 67/77 | €4,588 | €8,422 | +€3,833 | +83.5% |
| Profit (loss) for the period | 9904 | €13,617 | -€53,819 | -€67,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,617 | -€53,819 | -€67,437 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.