LÜBCKE & CO: 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.
LÜBCKE & CO
Largest movements
- Tangible fixed assets -€11,081
down €11,081 (-88.8%), from €12,479 to €1,398
of which Furniture and vehicles: -€10,524
- Receivables within one year -€3,078
down €3,078 (-57.7%), from €5,336 to €2,259
of which Other amounts receivable: -€2,728
- Deferred charges and accrued income -€284
no longer reported in 2025 (was €284)
- Trade debts -€14,491
down €14,491 (-78.6%), from €18,438 to €3,947
- Profit (loss) carried forward +€4,074
up €4,074 (+42.4%), from -€9,602 to -€5,528
- Other debts -€3,037
down €3,037 (-48.4%), from €6,275 to €3,238
- Tax, wage and social debts -€1,000
no longer reported in 2025 (was €1,000)
- Financial income +€12,894
up €12,894 (+12,736%), from €101 to €12,996
of which Non-recurring financial income: +€12,996
- Depreciation -€7,487
down €7,487 (-88.0%), from €8,506 to €1,019
- Gross operating margin -€199
down €199 (-2.6%), from -€7,640 to -€7,839
- Other operating charges -€87
no longer reported in 2025 (was €87)
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 | €18,111 | €3,657 | -€14,454 | -79.8% |
| Fixed assets | 21/28 | €12,479 | €1,398 | -€11,081 | -88.8% |
| Tangible fixed assets | 22/27 | €12,479 | €1,398 | -€11,081 | -88.8% |
| Plant, machinery and equipment | 23 | €712 | €155 | -€557 | -78.2% |
| Furniture and vehicles | 24 | €11,767 | €1,242 | -€10,524 | -89.4% |
| Current assets | 29/58 | €5,632 | €2,260 | -€3,373 | -59.9% |
| Amounts receivable within one year | 40/41 | €5,336 | €2,259 | -€3,078 | -57.7% |
| Trade receivables | 40 | €2,479 | €2,129 | -€350 | -14.1% |
| Other amounts receivable | 41 | €2,857 | €129 | -€2,728 | -95.5% |
| Cash at bank and in hand | 54/58 | €12 | €1 | -€11 | -92.6% |
| Deferred charges and accrued income | 490/1 | €284 | - | -€284 | |
| Total equity and liabilities | 10/49 | €18,111 | €3,657 | -€14,454 | -79.8% |
| Equity | 10/15 | -€7,602 | -€3,528 | +€4,074 | +53.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,602 | -€5,528 | +€4,074 | +42.4% |
| Amounts payable | 17/49 | €25,713 | €7,185 | -€18,528 | -72.1% |
| Amounts payable within one year | 42/48 | €25,713 | €7,185 | -€18,528 | -72.1% |
| Trade debts | 44 | €18,438 | €3,947 | -€14,491 | -78.6% |
| Suppliers | 440/4 | €18,438 | €3,947 | -€14,491 | -78.6% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Taxes | 450/3 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €6,275 | €3,238 | -€3,037 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,506 | €1,019 | -€7,487 | -88.0% |
| Other operating charges | 640/8 | €87 | - | -€87 | |
| Gross operating margin | 9900 | -€7,640 | -€7,839 | -€199 | -2.6% |
| Operating profit (loss) | 9901 | -€16,233 | -€8,858 | +€7,375 | +45.4% |
| Financial income | 75/76B | €101 | €12,996 | +€12,894 | +12,736% |
| Recurring financial income | 75 | €101 | €0 | -€101 | -100.0% |
| Non-recurring financial income | 76B | - | €12,996 | +€12,996 | |
| Financial charges | 65/66B | €142 | €64 | -€78 | -55.1% |
| Recurring financial charges | 65 | €142 | €64 | -€78 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,274 | €4,074 | +€20,347 | |
| Profit (loss) for the period | 9904 | -€16,274 | €4,074 | +€20,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,274 | €4,074 | +€20,347 |
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 16 October 2026 via checked.be.