LUBBAD PRODUCTION: 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.
LUBBAD PRODUCTION
Largest movements
- Receivables within one year +€13,843
up €13,843 (+400%), from €3,458 to €17,302
- Stocks and contracts +€7,230
new in 2025: €7,230
- Cash +€5,046
up €5,046 (+153%), from €3,301 to €8,347
mainly Trade debts (+€40,105) and Depreciation (+€16,854)
- Tangible fixed assets +€3,639
up €3,639 (+11.5%), from €31,652 to €35,291
- Trade debts +€40,105
up €40,105 (+1,319%), from €3,040 to €43,144
- Other debts -€14,944
down €14,944 (-69.7%), from €21,431 to €6,488
- Profit (loss) carried forward +€3,424
up €3,424 (+154%), from €2,217 to €5,641
- Tax, wage and social debts +€1,223
up €1,223 (+14.0%), from €8,724 to €9,947
of which Taxes: +€2,773
- Depreciation +€10,222
up €10,222 (+154%), from €6,632 to €16,854
- Other operating charges +€1,185
up €1,185 (+1,300%), from €91 to €1,276
- Taxes +€548
up €548 (+98.9%), from €554 to €1,102
- Financial income +€357
up €357 (+89,150%), from €0 to €357
- Gross operating margin -€321
down €321 (-1.4%), from €22,863 to €22,542
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 | €38,411 | €68,220 | +€29,809 | +77.6% |
| Fixed assets | 21/28 | €31,652 | €35,341 | +€3,689 | +11.7% |
| Tangible fixed assets | 22/27 | €31,652 | €35,291 | +€3,639 | +11.5% |
| Plant, machinery and equipment | 23 | €31,652 | €35,291 | +€3,639 | +11.5% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €6,760 | €32,879 | +€26,120 | +386% |
| Stocks and contracts in progress | 3 | - | €7,230 | +€7,230 | |
| Stocks | 30/36 | - | €7,230 | +€7,230 | |
| Amounts receivable within one year | 40/41 | €3,458 | €17,302 | +€13,843 | +400% |
| Trade receivables | 40 | €3,458 | €17,302 | +€13,843 | +400% |
| Cash at bank and in hand | 54/58 | €3,301 | €8,347 | +€5,046 | +153% |
| Total equity and liabilities | 10/49 | €38,411 | €68,220 | +€29,809 | +77.6% |
| Equity | 10/15 | €5,217 | €8,641 | +€3,424 | +65.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,217 | €5,641 | +€3,424 | +154% |
| Amounts payable | 17/49 | €33,195 | €59,579 | +€26,384 | +79.5% |
| Amounts payable within one year | 42/48 | €33,195 | €59,579 | +€26,384 | +79.5% |
| Trade debts | 44 | €3,040 | €43,144 | +€40,105 | +1,319% |
| Suppliers | 440/4 | €3,040 | €43,144 | +€40,105 | +1,319% |
| Taxes, remuneration and social security | 45 | €8,724 | €9,947 | +€1,223 | +14.0% |
| Taxes | 450/3 | €5,189 | €7,963 | +€2,773 | +53.4% |
| Remuneration and social security | 454/9 | €3,534 | €1,984 | -€1,550 | -43.9% |
| Other amounts payable | 47/48 | €21,431 | €6,488 | -€14,944 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,632 | €16,854 | +€10,222 | +154% |
| Other operating charges | 640/8 | €91 | €1,276 | +€1,185 | +1,300% |
| Gross operating margin | 9900 | €22,863 | €22,542 | -€321 | -1.4% |
| Operating profit (loss) | 9901 | €16,140 | €4,412 | -€11,728 | -72.7% |
| Financial income | 75/76B | €0 | €357 | +€357 | +89,150% |
| Recurring financial income | 75 | €0 | €357 | +€357 | +89,150% |
| Financial charges | 65/66B | €199 | €243 | +€44 | +21.9% |
| Recurring financial charges | 65 | €199 | €243 | +€44 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €15,941 | €4,526 | -€11,415 | -71.6% |
| Income taxes | 67/77 | €554 | €1,102 | +€548 | +98.9% |
| Profit (loss) for the period | 9904 | €15,387 | €3,424 | -€11,963 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,387 | €3,424 | -€11,963 | -77.7% |
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 19 October 2026 via checked.be.