Lybocent: what changed
Two fiscal 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.
Lybocent
Largest movements
- Receivables within one year +€62,631
up €62,631 (+406.1%), from €15,421 to €78,052
- Cash +€2,881
up €2,881 (+2223.5%), from €130 to €3,010
mainly Other debts (+€39,683) and Trade debts (+€14,177)
- Tangible fixed assets +€2,212
new in 2025: €2,212
- Other debts +€39,683
up €39,683 (+38689.0%), from €103 to €39,786
- Trade debts +€14,177
up €14,177 (+609.9%), from €2,325 to €16,502
- Profit (loss) carried forward +€8,259
up €8,259 (+149.0%), from €5,543 to €13,802
- Tax, wage and social debts +€5,604
up €5,604 (+217.2%), from €2,580 to €8,184
- Gross operating margin +€4,843
up €4,843 (+62.8%), from €7,714 to €12,557
- Taxes +€1,926
up €1,926 (+118.1%), from €1,630 to €3,556
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 | €15,551 | €83,274 | +€67,723 | +435.5% |
| Fixed assets | 21/28 | - | €2,212 | +€2,212 | |
| Tangible fixed assets | 22/27 | - | €2,212 | +€2,212 | |
| Land and buildings | 22 | - | €2,212 | +€2,212 | |
| Current assets | 29/58 | €15,551 | €81,062 | +€65,512 | +421.3% |
| Amounts receivable within one year | 40/41 | €15,421 | €78,052 | +€62,631 | +406.1% |
| Trade receivables | 40 | €15,421 | €78,052 | +€62,631 | +406.1% |
| Cash at bank and in hand | 54/58 | €130 | €3,010 | +€2,881 | +2223.5% |
| Total equity and liabilities | 10/49 | €15,551 | €83,274 | +€67,723 | +435.5% |
| Equity | 10/15 | €10,543 | €18,802 | +€8,259 | +78.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,543 | €13,802 | +€8,259 | +149.0% |
| Amounts payable | 17/49 | €5,008 | €64,472 | +€59,464 | +1187.5% |
| Amounts payable within one year | 42/48 | €5,008 | €64,472 | +€59,464 | +1187.5% |
| Trade debts | 44 | €2,325 | €16,502 | +€14,177 | +609.9% |
| Suppliers | 440/4 | €2,325 | €16,502 | +€14,177 | +609.9% |
| Taxes, remuneration and social security | 45 | €2,580 | €8,184 | +€5,604 | +217.2% |
| Taxes | 450/3 | €2,580 | €8,184 | +€5,604 | +217.2% |
| Other amounts payable | 47/48 | €103 | €39,786 | +€39,683 | +38689.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €105 | +€105 | |
| Other operating charges | 640/8 | €484 | €587 | +€103 | +21.2% |
| Gross operating margin | 9900 | €7,714 | €12,557 | +€4,843 | +62.8% |
| Operating profit (loss) | 9901 | €7,230 | €11,865 | +€4,635 | +64.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €57 | €50 | -€7 | -11.6% |
| Recurring financial charges | 65 | €57 | €50 | -€7 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €7,174 | €11,815 | +€4,642 | +64.7% |
| Income taxes | 67/77 | €1,630 | €3,556 | +€1,926 | +118.1% |
| Profit (loss) for the period | 9904 | €5,543 | €8,259 | +€2,716 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,543 | €8,259 | +€2,716 | +49.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.