LUBRIKO: 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.
LUBRIKO
Largest movements
- Cash -€15,887
down €15,887 (-81.0%), from €19,613 to €3,726
mainly Trade debts (-€20,356) and Other debts (-€4,200)
- Receivables within one year -€13,517
down €13,517 (-24.9%), from €54,300 to €40,783
of which Trade receivables: -€33,780
- Trade debts -€20,356
down €20,356 (-100%), from €20,356 to €0
- Other debts -€4,200
down €4,200 (-100%), from €4,200 to €0
- Profit (loss) carried forward -€2,703
down €2,703, from €1,224 to -€1,479
- Tax, wage and social debts -€2,129
down €2,129 (-100%), from €2,129 to €0
- Other operating charges -€336
down €336 (-70.5%), from €476 to €140
- Gross operating margin +€264
up €264 (+10.0%), from -€2,642 to -€2,378
- Financial charges -€250
down €250 (-52.1%), from €481 to €230
- Financial income +€46
new in 2025: €46
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 | €74,394 | €45,007 | -€29,387 | -39.5% |
| Current assets | 29/58 | €74,394 | €45,007 | -€29,387 | -39.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €54,300 | €40,783 | -€13,517 | -24.9% |
| Trade receivables | 40 | €48,300 | €14,520 | -€33,780 | -69.9% |
| Other amounts receivable | 41 | €6,000 | €26,263 | +€20,263 | +338% |
| Cash at bank and in hand | 54/58 | €19,613 | €3,726 | -€15,887 | -81.0% |
| Deferred charges and accrued income | 490/1 | €482 | €498 | +€17 | +3.5% |
| Total equity and liabilities | 10/49 | €74,394 | €45,007 | -€29,387 | -39.5% |
| Equity | 10/15 | €47,710 | €45,007 | -€2,703 | -5.7% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €15,236 | €15,236 | = | 0.0% |
| Distributable reserves | 133 | €15,236 | €15,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,224 | -€1,479 | -€2,703 | |
| Amounts payable | 17/49 | €26,685 | €0 | -€26,685 | -100% |
| Amounts payable within one year | 42/48 | €26,685 | €0 | -€26,685 | -100% |
| Trade debts | 44 | €20,356 | €0 | -€20,356 | -100% |
| Suppliers | 440/4 | €20,356 | €0 | -€20,356 | -100% |
| Taxes, remuneration and social security | 45 | €2,129 | €0 | -€2,129 | -100% |
| Taxes | 450/3 | €2,129 | €0 | -€2,129 | -100% |
| Other amounts payable | 47/48 | €4,200 | €0 | -€4,200 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €476 | €140 | -€336 | -70.5% |
| Gross operating margin | 9900 | -€2,642 | -€2,378 | +€264 | +10.0% |
| Operating profit (loss) | 9901 | -€3,118 | -€2,518 | +€600 | +19.2% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €481 | €230 | -€250 | -52.1% |
| Recurring financial charges | 65 | €481 | €230 | -€250 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,599 | -€2,703 | +€896 | +24.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,599 | -€2,703 | +€896 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,599 | -€2,703 | +€896 | +24.9% |
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 18 October 2026 via checked.be.