LUBA CONSULTING: 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.
LUBA CONSULTING
Largest movements
- Cash +€39,286
up €39,286 (+881%), from €4,459 to €43,745
mainly Net result for the year (+€65,831) and Depreciation (+€5,350)
- Receivables within one year +€6,682
up €6,682 (+115%), from €5,817 to €12,499
of which Other amounts receivable: +€12,134
- Deferred charges and accrued income +€2,696
up €2,696 (+41.5%), from €6,496 to €9,192
- Tangible fixed assets -€1,150
down €1,150 (-2.9%), from €39,133 to €37,983
of which Plant, machinery and equipment: -€2,198
- Reserves +€65,831
up €65,831 (+308%), from €21,379 to €87,210
- Other debts -€8,499
no longer reported in 2025 (was €8,499)
- Trade debts -€5,250
down €5,250 (-82.3%), from €6,378 to €1,128
- Tax, wage and social debts -€4,568
down €4,568 (-41.3%), from €11,049 to €6,481
of which Remuneration and social security: -€2,856
- Gross operating margin +€69,926
up €69,926 (+226%), from €31,003 to €100,929
- Taxes +€18,334
up €18,334 (+236%), from €7,768 to €26,102
- Depreciation +€3,205
up €3,205 (+149%), from €2,146 to €5,350
- Financial charges +€1,148
up €1,148 (+58.2%), from €1,972 to €3,120
of which Financial charges: +€1,490
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.
Derived cash bridge
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 | €55,905 | €103,419 | +€47,514 | +85.0% |
| Fixed assets | 21/28 | €39,133 | €37,983 | -€1,150 | -2.9% |
| Tangible fixed assets | 22/27 | €39,133 | €37,983 | -€1,150 | -2.9% |
| Land and buildings | 22 | €17,605 | €20,231 | +€2,625 | +14.9% |
| Plant, machinery and equipment | 23 | €12,305 | €10,106 | -€2,198 | -17.9% |
| Furniture and vehicles | 24 | €9,223 | €7,646 | -€1,577 | -17.1% |
| Current assets | 29/58 | €16,772 | €65,436 | +€48,664 | +290% |
| Amounts receivable within one year | 40/41 | €5,817 | €12,499 | +€6,682 | +115% |
| Trade receivables | 40 | €5,451 | - | -€5,451 | |
| Other amounts receivable | 41 | €366 | €12,499 | +€12,134 | +3,318% |
| Cash at bank and in hand | 54/58 | €4,459 | €43,745 | +€39,286 | +881% |
| Deferred charges and accrued income | 490/1 | €6,496 | €9,192 | +€2,696 | +41.5% |
| Total equity and liabilities | 10/49 | €55,905 | €103,419 | +€47,514 | +85.0% |
| Equity | 10/15 | €29,979 | €95,810 | +€65,831 | +220% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €21,379 | €87,210 | +€65,831 | +308% |
| Distributable reserves | 133 | €21,379 | €87,210 | +€65,831 | +308% |
| Amounts payable | 17/49 | €25,926 | €7,609 | -€18,317 | -70.7% |
| Amounts payable within one year | 42/48 | €25,926 | €7,609 | -€18,317 | -70.7% |
| Trade debts | 44 | €6,378 | €1,128 | -€5,250 | -82.3% |
| Suppliers | 440/4 | €6,378 | €1,128 | -€5,250 | -82.3% |
| Taxes, remuneration and social security | 45 | €11,049 | €6,481 | -€4,568 | -41.3% |
| Taxes | 450/3 | €8,193 | €6,481 | -€1,711 | -20.9% |
| Remuneration and social security | 454/9 | €2,856 | - | -€2,856 | |
| Other amounts payable | 47/48 | €8,499 | - | -€8,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,146 | €5,350 | +€3,205 | +149% |
| Other operating charges | 640/8 | €175 | €609 | +€433 | +247% |
| Non-recurring operating charges | 66A | €1,040 | - | -€1,040 | |
| Gross operating margin | 9900 | €31,003 | €100,929 | +€69,926 | +226% |
| Operating profit (loss) | 9901 | €27,641 | €94,970 | +€67,328 | +244% |
| Financial income | 75/76B | €20 | €83 | +€63 | +317% |
| Recurring financial income | 75 | €20 | €83 | +€63 | +317% |
| Financial charges | 65/66B | €1,972 | €3,120 | +€1,148 | +58.2% |
| Recurring financial charges | 65 | €1,630 | €3,120 | +€1,490 | +91.4% |
| Non-recurring financial charges | 66B | €342 | - | -€342 | |
| Profit (loss) for the period before taxes | 9903 | €25,690 | €91,933 | +€66,244 | +258% |
| Income taxes | 67/77 | €7,768 | €26,102 | +€18,334 | +236% |
| Profit (loss) for the period | 9904 | €17,921 | €65,831 | +€47,910 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €17,921 | €65,831 | +€47,910 | +267% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.