LUBIXOL: 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.
LUBIXOL
Largest movements
- Receivables within one year -€33,244
down €33,244 (-19.5%), from €170,816 to €137,572
of which Trade receivables: -€36,572
- Tangible fixed assets -€6,438
down €6,438 (-30.2%), from €21,295 to €14,857
- Profit (loss) carried forward -€22,197
down €22,197 (-22.1%), from €100,238 to €78,042
- Trade debts -€14,895
down €14,895 (-22.1%), from €67,487 to €52,592
- Debts after one year -€7,082
down €7,082 (-73.5%), from €9,638 to €2,556
- Advances received +€6,648
new in 2025: €6,648
- Tax, wage and social debts -€5,311
down €5,311 (-38.4%), from €13,825 to €8,514
- Gross operating margin -€57,724
down €57,724, from €41,781 to -€15,943
- Taxes -€9,747
no longer reported in 2025 (was €9,747)
- Financial income +€2,881
up €2,881 (+886%), from €325 to €3,206
of which Financial income: +€1,871
- Depreciation +€2,144
up €2,144 (+49.9%), from €4,293 to €6,438
- Other operating charges +€1,103
up €1,103 (+109%), from €1,008 to €2,111
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 | €212,639 | €174,044 | -€38,596 | -18.2% |
| Fixed assets | 21/28 | €21,295 | €16,457 | -€4,838 | -22.7% |
| Tangible fixed assets | 22/27 | €21,295 | €14,857 | -€6,438 | -30.2% |
| Furniture and vehicles | 24 | €21,295 | €14,857 | -€6,438 | -30.2% |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €191,344 | €157,586 | -€33,758 | -17.6% |
| Amounts receivable within one year | 40/41 | €170,816 | €137,572 | -€33,244 | -19.5% |
| Trade receivables | 40 | €146,543 | €109,971 | -€36,572 | -25.0% |
| Other amounts receivable | 41 | €24,273 | €27,601 | +€3,328 | +13.7% |
| Cash at bank and in hand | 54/58 | €20,528 | €18,851 | -€1,677 | -8.2% |
| Deferred charges and accrued income | 490/1 | - | €1,164 | +€1,164 | |
| Total equity and liabilities | 10/49 | €212,639 | €174,044 | -€38,596 | -18.2% |
| Equity | 10/15 | €120,698 | €98,502 | -€22,197 | -18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €100,238 | €78,042 | -€22,197 | -22.1% |
| Amounts payable | 17/49 | €91,941 | €75,542 | -€16,399 | -17.8% |
| Amounts payable after more than one year | 17 | €9,638 | €2,556 | -€7,082 | -73.5% |
| Financial debts | 170/4 | €9,638 | €2,556 | -€7,082 | -73.5% |
| Amounts payable within one year | 42/48 | €82,304 | €72,986 | -€9,317 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €292 | €3,212 | +€2,920 | +1,000% |
| Trade debts | 44 | €67,487 | €52,592 | -€14,895 | -22.1% |
| Suppliers | 440/4 | €67,487 | €52,592 | -€14,895 | -22.1% |
| Advances received on contracts in progress | 46 | - | €6,648 | +€6,648 | |
| Taxes, remuneration and social security | 45 | €13,825 | €8,514 | -€5,311 | -38.4% |
| Taxes | 450/3 | €13,825 | €8,514 | -€5,311 | -38.4% |
| Other amounts payable | 47/48 | €699 | €2,019 | +€1,320 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,293 | €6,438 | +€2,144 | +49.9% |
| Other operating charges | 640/8 | €1,008 | €2,111 | +€1,103 | +109% |
| Gross operating margin | 9900 | €41,781 | -€15,943 | -€57,724 | |
| Operating profit (loss) | 9901 | €36,479 | -€24,492 | -€60,971 | |
| Financial income | 75/76B | €325 | €3,206 | +€2,881 | +886% |
| Recurring financial income | 75 | €325 | €2,196 | +€1,871 | +575% |
| Non-recurring financial income | 76B | - | €1,010 | +€1,010 | |
| Financial charges | 65/66B | €1,456 | €911 | -€546 | -37.5% |
| Recurring financial charges | 65 | €1,456 | €911 | -€546 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €35,348 | -€22,197 | -€57,545 | |
| Income taxes | 67/77 | €9,747 | - | -€9,747 | |
| Profit (loss) for the period | 9904 | €25,601 | -€22,197 | -€47,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,601 | -€22,197 | -€47,798 |
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 13 October 2026 via checked.be.