LUBEROGEST: 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.
LUBEROGEST
Largest movements
- Cash +€178,717
up €178,717 (+33,725%), from €530 to €179,247
mainly Net result for the year (+€198,113) and Current portion of long-term debt (+€15,000)
- Financial fixed assets +€50,000
new in 2024: €50,000
- Tangible fixed assets -€14,155
no longer reported in 2024 (was €14,155)
of which Land and buildings: -€13,720
- Reserves +€150,000
new in 2024: €150,000
- Profit (loss) carried forward +€48,113
up €48,113, from -€42,814 to €5,298
- Current portion of long-term debt +€15,000
new in 2024: €15,000
- Gross operating margin +€272,090
up €272,090, from -€2,603 to €269,487
- Taxes +€72,644
new in 2024: €72,644
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 | €19,847 | €232,959 | +€213,113 | +1,074% |
| Fixed assets | 21/28 | €14,155 | €50,000 | +€35,845 | +253% |
| Tangible fixed assets | 22/27 | €14,155 | - | -€14,155 | |
| Land and buildings | 22 | €13,720 | - | -€13,720 | |
| Plant, machinery and equipment | 23 | €434 | - | -€434 | |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €5,692 | €182,959 | +€177,267 | +3,115% |
| Amounts receivable after more than one year | 29 | €5,162 | €3,712 | -€1,450 | -28.1% |
| Other amounts receivable | 291 | €5,162 | €3,712 | -€1,450 | -28.1% |
| Cash at bank and in hand | 54/58 | €530 | €179,247 | +€178,717 | +33,725% |
| Total equity and liabilities | 10/49 | €19,847 | €232,959 | +€213,113 | +1,074% |
| Equity | 10/15 | €19,186 | €217,298 | +€198,113 | +1,033% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | - | €150,000 | +€150,000 | |
| Distributable reserves | 133 | - | €150,000 | +€150,000 | |
| Profit (loss) carried forward | 14 | -€42,814 | €5,298 | +€48,113 | |
| Amounts payable | 17/49 | €661 | €15,661 | +€15,000 | +2,270% |
| Amounts payable after more than one year | 17 | €661 | - | -€661 | |
| Other amounts payable | 178/9 | €661 | - | -€661 | |
| Amounts payable within one year | 42/48 | - | €15,661 | +€15,661 | |
| Current portion of amounts payable after more than one year | 42 | - | €15,000 | +€15,000 | |
| Other amounts payable | 47/48 | - | €661 | +€661 | |
| Non-recurring operating income | 76A | - | €270,845 | +€270,845 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,603 | €1,358 | -€1,244 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €555 | - | -€555 | |
| Other operating charges | 640/8 | €2,349 | €404 | -€1,945 | -82.8% |
| Gross operating margin | 9900 | -€2,603 | €269,487 | +€272,090 | |
| Operating profit (loss) | 9901 | -€5,507 | €269,083 | +€274,590 | |
| Financial income | 75/76B | - | €1,735 | +€1,735 | |
| Recurring financial income | 75 | - | €1,735 | +€1,735 | |
| Financial charges | 65/66B | €62 | €62 | +€0 | 0.0% |
| Recurring financial charges | 65 | €62 | €62 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,569 | €270,757 | +€276,325 | |
| Income taxes | 67/77 | - | €72,644 | +€72,644 | |
| Profit (loss) for the period | 9904 | -€5,569 | €198,113 | +€203,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,569 | €198,113 | +€203,681 |
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 30 October 2026 via checked.be.