LYBO: 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.
LYBO
Largest movements
- Tangible fixed assets -€12,096
down €12,096 (-36.6%), from €33,091 to €20,995
of which Leasing and similar rights: -€6,688
- Cash +€5,328
new in 2025: €5,328
mainly Depreciation (+€12,096) and Other debts (+€1,870)
- Stocks and contracts +€853
up €853 (+23.5%), from €3,623 to €4,476
- Debts after one year -€6,488
no longer reported in 2025 (was €6,488)
- Other debts +€1,870
up €1,870 (+3.5%), from €53,329 to €55,199
- Short-term financial debts -€835
no longer reported in 2025 (was €835)
- Trade debts +€805
up €805 (+8.3%), from €9,705 to €10,510
- Gross operating margin +€18,411
up €18,411 (+35.8%), from €51,359 to €69,769
- Staff costs -€14,298
down €14,298 (-21.6%), from €66,108 to €51,810
- Other operating charges +€1,083
up €1,083 (+26.4%), from €4,105 to €5,188
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 | €77,464 | €71,942 | -€5,522 | -7.1% |
| Fixed assets | 21/28 | €33,091 | €20,995 | -€12,096 | -36.6% |
| Tangible fixed assets | 22/27 | €33,091 | €20,995 | -€12,096 | -36.6% |
| Plant, machinery and equipment | 23 | €4,777 | €2,778 | -€1,999 | -41.8% |
| Furniture and vehicles | 24 | €1,112 | €199 | -€913 | -82.1% |
| Leasing and similar rights | 25 | €18,416 | €11,728 | -€6,688 | -36.3% |
| Other tangible fixed assets | 26 | €8,785 | €6,291 | -€2,495 | -28.4% |
| Current assets | 29/58 | €44,373 | €50,947 | +€6,573 | +14.8% |
| Stocks and contracts in progress | 3 | €3,623 | €4,476 | +€853 | +23.5% |
| Stocks | 30/36 | €3,623 | €4,476 | +€853 | +23.5% |
| Amounts receivable within one year | 40/41 | €39,131 | €39,501 | +€371 | +0.9% |
| Trade receivables | 40 | €5,745 | €5,745 | = | 0.0% |
| Other amounts receivable | 41 | €33,386 | €33,756 | +€371 | +1.1% |
| Cash at bank and in hand | 54/58 | - | €5,328 | +€5,328 | |
| Deferred charges and accrued income | 490/1 | €1,620 | €1,641 | +€21 | +1.3% |
| Total equity and liabilities | 10/49 | €77,464 | €71,942 | -€5,522 | -7.1% |
| Equity | 10/15 | -€8,121 | -€7,971 | +€150 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,204 | €50,204 | = | 0.0% |
| Distributable reserves | 133 | €50,204 | €50,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,925 | -€76,775 | +€150 | +0.2% |
| Amounts payable | 17/49 | €85,585 | €79,913 | -€5,672 | -6.6% |
| Amounts payable after more than one year | 17 | €6,488 | - | -€6,488 | |
| Financial debts | 170/4 | €6,488 | - | -€6,488 | |
| Amounts payable within one year | 42/48 | €79,098 | €79,913 | +€816 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €6,177 | €5,920 | -€257 | -4.2% |
| Financial debts | 43 | €835 | - | -€835 | |
| Other loans | 439 | €835 | - | -€835 | |
| Trade debts | 44 | €9,705 | €10,510 | +€805 | +8.3% |
| Suppliers | 440/4 | €9,705 | €10,510 | +€805 | +8.3% |
| Taxes, remuneration and social security | 45 | €9,052 | €8,284 | -€768 | -8.5% |
| Taxes | 450/3 | €4,373 | €4,020 | -€353 | -8.1% |
| Remuneration and social security | 454/9 | €4,678 | €4,264 | -€414 | -8.9% |
| Other amounts payable | 47/48 | €53,329 | €55,199 | +€1,870 | +3.5% |
| Remuneration, social security and pensions | 62 | €66,108 | €51,810 | -€14,298 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,655 | €12,096 | -€560 | -4.4% |
| Other operating charges | 640/8 | €4,105 | €5,188 | +€1,083 | +26.4% |
| Gross operating margin | 9900 | €51,359 | €69,769 | +€18,411 | +35.8% |
| Operating profit (loss) | 9901 | -€31,509 | €676 | +€32,185 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +178.7% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +178.7% |
| Financial charges | 65/66B | €549 | €397 | -€152 | -27.6% |
| Recurring financial charges | 65 | €549 | €397 | -€152 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,057 | €281 | +€32,338 | |
| Income taxes | 67/77 | €120 | €132 | +€12 | +10.0% |
| Profit (loss) for the period | 9904 | -€32,177 | €150 | +€32,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,177 | €150 | +€32,326 |
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 12 October 2026 via checked.be.