LUBIZZ: 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.
LUBIZZ
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€19,744
up €19,744 (+6.8%), from €291,850 to €311,593
mainly Other debts (+€148,929) and Net result for the year (+€61,936)
- Receivables within one year -€11,706
down €11,706 (-81.7%), from €14,331 to €2,625
of which Other amounts receivable: -€8,993
- Deferred charges and accrued income -€9,414
down €9,414 (-15.8%), from €59,607 to €50,193
- Other debts +€148,929
up €148,929 (+5477.0%), from €2,719 to €151,648
- Profit (loss) carried forward -€88,671
no longer reported in 2025 (was €88,671)
- Tax, wage and social debts -€13,484
down €13,484 (-6.8%), from €198,125 to €184,641
of which Remuneration and social security: -€21,675
- Trade debts +€4,495
up €4,495 (+7.0%), from €64,630 to €69,125
- Staff costs +€72,518
up €72,518 (+3.5%), from €2.1m to €2.1m
- Gross operating margin +€42,967
up €42,967 (+2.0%), from €2.2m to €2.2m
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 | €373,491 | €424,760 | +€51,269 | +13.7% |
| Fixed assets | 21/28 | €7,704 | €10,349 | +€2,645 | +34.3% |
| Tangible fixed assets | 22/27 | €7,704 | €10,349 | +€2,645 | +34.3% |
| Plant, machinery and equipment | 23 | €1,410 | €775 | -€635 | -45.0% |
| Furniture and vehicles | 24 | €6,294 | €9,574 | +€3,280 | +52.1% |
| Current assets | 29/58 | €365,787 | €414,411 | +€48,624 | +13.3% |
| Amounts receivable within one year | 40/41 | €14,331 | €2,625 | -€11,706 | -81.7% |
| Trade receivables | 40 | €5,337 | €2,625 | -€2,713 | -50.8% |
| Other amounts receivable | 41 | €8,993 | - | -€8,993 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €291,850 | €311,593 | +€19,744 | +6.8% |
| Deferred charges and accrued income | 490/1 | €59,607 | €50,193 | -€9,414 | -15.8% |
| Total equity and liabilities | 10/49 | €373,491 | €424,760 | +€51,269 | +13.7% |
| Equity | 10/15 | €108,017 | €19,346 | -€88,671 | -82.1% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €5,646 | €5,646 | = | 0.0% |
| Distributable reserves | 133 | €5,646 | €5,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,671 | - | -€88,671 | |
| Amounts payable | 17/49 | €265,474 | €405,414 | +€139,940 | +52.7% |
| Amounts payable within one year | 42/48 | €265,474 | €405,414 | +€139,940 | +52.7% |
| Trade debts | 44 | €64,630 | €69,125 | +€4,495 | +7.0% |
| Suppliers | 440/4 | €64,630 | €69,125 | +€4,495 | +7.0% |
| Taxes, remuneration and social security | 45 | €198,125 | €184,641 | -€13,484 | -6.8% |
| Taxes | 450/3 | - | €8,191 | +€8,191 | |
| Remuneration and social security | 454/9 | €198,125 | €176,450 | -€21,675 | -10.9% |
| Other amounts payable | 47/48 | €2,719 | €151,648 | +€148,929 | +5477.0% |
| Remuneration, social security and pensions | 62 | €2,073,080 | €2,145,597 | +€72,518 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,892 | €2,950 | -€5,942 | -66.8% |
| Other operating charges | 640/8 | €534 | €549 | +€15 | +2.8% |
| Non-recurring operating charges | 66A | - | €3,722 | +€3,722 | |
| Gross operating margin | 9900 | €2,194,029 | €2,236,995 | +€42,967 | +2.0% |
| Operating profit (loss) | 9901 | €111,522 | €84,176 | -€27,346 | -24.5% |
| Financial income | 75/76B | €1,015 | €957 | -€58 | -5.7% |
| Recurring financial income | 75 | €1,015 | €957 | -€58 | -5.7% |
| Financial charges | 65/66B | €555 | €114 | -€441 | -79.4% |
| Recurring financial charges | 65 | €555 | €114 | -€441 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €111,982 | €85,019 | -€26,963 | -24.1% |
| Income taxes | 67/77 | €23,311 | €23,082 | -€229 | -1.0% |
| Profit (loss) for the period | 9904 | €88,671 | €61,936 | -€26,734 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,671 | €61,936 | -€26,734 | -30.2% |
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 10 October 2026 via checked.be.