LUBO-IN: 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.
LUBO-IN
Largest movements
- Receivables within one year -€13,835
down €13,835 (-43.2%), from €32,046 to €18,211
of which Trade receivables: -€13,500
- Cash +€12,525
up €12,525 (+412%), from €3,037 to €15,562
mainly Receivables within one year (+€13,835) and Net result for the year (+€5,539)
- Tangible fixed assets -€1,291
down €1,291 (-2.4%), from €54,049 to €52,758
of which Plant, machinery and equipment: -€1,291
- Other debts -€6,007
down €6,007 (-40.9%), from €14,689 to €8,682
- Profit (loss) carried forward +€5,539
up €5,539 (+27.7%), from €19,976 to €25,515
- Tax, wage and social debts -€1,610
no longer reported in 2025 (was €1,610)
- Gross operating margin +€2,711
up €2,711 (+69.1%), from €3,922 to €6,633
- Taxes -€1,588
down €1,588, from €351 to -€1,237
- Financial charges -€293
down €293 (-61.3%), from €478 to €185
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 | €92,132 | €89,532 | -€2,601 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €54,049 | €52,758 | -€1,291 | -2.4% |
| Tangible fixed assets | 22/27 | €54,049 | €52,758 | -€1,291 | -2.4% |
| Land and buildings | 22 | €50,000 | €50,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,049 | €2,758 | -€1,291 | -31.9% |
| Current assets | 29/58 | €38,083 | €36,773 | -€1,310 | -3.4% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Contracts in progress | 37 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,046 | €18,211 | -€13,835 | -43.2% |
| Trade receivables | 40 | €31,500 | €18,000 | -€13,500 | -42.9% |
| Other amounts receivable | 41 | €546 | €211 | -€335 | -61.3% |
| Cash at bank and in hand | 54/58 | €3,037 | €15,562 | +€12,525 | +412% |
| Total equity and liabilities | 10/49 | €92,132 | €89,532 | -€2,601 | -2.8% |
| Equity | 10/15 | €74,483 | €80,022 | +€5,539 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,507 | €34,507 | = | 0.0% |
| Distributable reserves | 133 | €34,507 | €34,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,976 | €25,515 | +€5,539 | +27.7% |
| Amounts payable | 17/49 | €17,650 | €9,510 | -€8,140 | -46.1% |
| Amounts payable within one year | 42/48 | €17,650 | €9,510 | -€8,140 | -46.1% |
| Trade debts | 44 | €1,351 | €828 | -€522 | -38.7% |
| Suppliers | 440/4 | €1,351 | €828 | -€522 | -38.7% |
| Taxes, remuneration and social security | 45 | €1,610 | - | -€1,610 | |
| Remuneration and social security | 454/9 | €1,610 | - | -€1,610 | |
| Other amounts payable | 47/48 | €14,689 | €8,682 | -€6,007 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €1,291 | = | 0.0% |
| Other operating charges | 640/8 | €902 | €855 | -€47 | -5.2% |
| Gross operating margin | 9900 | €3,922 | €6,633 | +€2,711 | +69.1% |
| Operating profit (loss) | 9901 | €1,729 | €4,487 | +€2,758 | +160% |
| Financial charges | 65/66B | €478 | €185 | -€293 | -61.3% |
| Recurring financial charges | 65 | €478 | €185 | -€293 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €1,251 | €4,301 | +€3,051 | +244% |
| Income taxes | 67/77 | €351 | -€1,237 | -€1,588 | |
| Profit (loss) for the period | 9904 | €900 | €5,539 | +€4,639 | +515% |
| Profit (loss) for the period to be appropriated | 9905 | €900 | €5,539 | +€4,639 | +515% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.