LUBI: what changed
Two fiscal 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.
LUBI
Largest movements
- Tangible fixed assets -€3,101
down €3,101 (-9.4%), from €32,888 to €29,787
of which Land and buildings: -€3,101
- Cash +€2,149
up €2,149 (+7140.3%), from €30 to €2,179
mainly Net result for the year (+€10,139) and Depreciation (+€3,101)
- Receivables after one year +€1,327
up €1,327 (+6.3%), from €21,237 to €22,564
- Current portion of long-term debt -€12,221
no longer reported in 2025 (was €12,221)
- Reserves +€10,139
up €10,139 (+19.0%), from €53,237 to €63,376
- Tax, wage and social debts +€1,985
up €1,985 (+18.9%), from €10,519 to €12,503
- Gross operating margin -€8,898
down €8,898 (-31.5%), from €28,247 to €19,350
- Taxes -€2,901
down €2,901 (-36.4%), from €7,975 to €5,074
- Financial charges -€975
down €975 (-45.0%), from €2,166 to €1,191
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.
Cash bridge derived
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 | €99,155 | €99,530 | +€375 | +0.4% |
| Fixed assets | 21/28 | €77,888 | €74,787 | -€3,101 | -4.0% |
| Tangible fixed assets | 22/27 | €32,888 | €29,787 | -€3,101 | -9.4% |
| Land and buildings | 22 | €32,888 | €29,787 | -€3,101 | -9.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €21,267 | €24,743 | +€3,477 | +16.3% |
| Amounts receivable after more than one year | 29 | €21,237 | €22,564 | +€1,327 | +6.3% |
| Other amounts receivable | 291 | €21,237 | €22,564 | +€1,327 | +6.3% |
| Cash at bank and in hand | 54/58 | €30 | €2,179 | +€2,149 | +7140.3% |
| Total equity and liabilities | 10/49 | €99,155 | €99,530 | +€375 | +0.4% |
| Equity | 10/15 | €76,413 | €86,552 | +€10,139 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,237 | €63,376 | +€10,139 | +19.0% |
| Distributable reserves | 133 | €53,237 | €63,376 | +€10,139 | +19.0% |
| Profit (loss) carried forward | 14 | €4,576 | €4,576 | = | 0.0% |
| Amounts payable | 17/49 | €22,742 | €12,978 | -€9,764 | -42.9% |
| Amounts payable within one year | 42/48 | €22,742 | €12,978 | -€9,764 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €12,221 | - | -€12,221 | |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | - | €475 | +€475 | |
| Suppliers | 440/4 | - | €475 | +€475 | |
| Taxes, remuneration and social security | 45 | €10,519 | €12,503 | +€1,985 | +18.9% |
| Taxes | 450/3 | €10,519 | €12,503 | +€1,985 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,101 | €3,101 | = | 0.0% |
| Other operating charges | 640/8 | €1,019 | €1,172 | +€153 | +15.1% |
| Gross operating margin | 9900 | €28,247 | €19,350 | -€8,898 | -31.5% |
| Operating profit (loss) | 9901 | €24,127 | €15,076 | -€9,051 | -37.5% |
| Financial income | 75/76B | €1,588 | €1,327 | -€261 | -16.4% |
| Recurring financial income | 75 | €1,588 | €1,327 | -€261 | -16.4% |
| Financial charges | 65/66B | €2,166 | €1,191 | -€975 | -45.0% |
| Recurring financial charges | 65 | €2,166 | €1,191 | -€975 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €23,549 | €15,213 | -€8,337 | -35.4% |
| Income taxes | 67/77 | €7,975 | €5,074 | -€2,901 | -36.4% |
| Profit (loss) for the period | 9904 | €15,575 | €10,139 | -€5,436 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,575 | €10,139 | -€5,436 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.