WYBON LUC: what changed
WYBON LUC
Largest movements
- Cash -€161,836
down €161,836 (-31.1%), from €520,078 to €358,242
mainly Investment in fixed assets (net) (-€117,728) and Stocks and contracts (-€67,772)
- Intangible fixed assets +€90,644
new in 2025: €90,644
- Stocks and contracts +€67,772
up €67,772 (+1,105%), from €6,135 to €73,906
- Receivables after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets +€16,869
new in 2025: €16,869
of which Furniture and vehicles: +€13,945
- Other debts -€48,692
down €48,692 (-94.5%), from €51,535 to €2,843
- Trade debts +€35,210
up €35,210 (+367%), from €9,595 to €44,805
- Profit (loss) carried forward -€20,361
down €20,361 (-42.9%), from €47,413 to €27,052
- Gross operating margin +€12,543
up €12,543 (+51.1%), from -€24,570 to -€12,027
- Depreciation +€9,990
up €9,990 (+4,451%), from €224 to €10,214
- Taxes -€2,505
down €2,505 (-100%), from €2,505 to €0
- Financial income -€1,379
down €1,379 (-21.9%), from €6,293 to €4,914
- Other operating charges -€777
down €777 (-23.8%), from €3,266 to €2,490
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €629,506 | €599,014 | -€30,492 | -4.8% |
| Fixed assets | 21/28 | - | €107,513 | +€107,513 | |
| Intangible fixed assets | 21 | - | €90,644 | +€90,644 | |
| Tangible fixed assets | 22/27 | - | €16,869 | +€16,869 | |
| Plant, machinery and equipment | 23 | - | €2,924 | +€2,924 | |
| Furniture and vehicles | 24 | - | €13,945 | +€13,945 | |
| Current assets | 29/58 | €629,506 | €491,501 | -€138,005 | -21.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100% |
| Stocks and contracts in progress | 3 | €6,135 | €73,906 | +€67,772 | +1,105% |
| Stocks | 30/36 | €6,135 | €73,906 | +€67,772 | +1,105% |
| Amounts receivable within one year | 40/41 | €44,265 | €57,333 | +€13,068 | +29.5% |
| Trade receivables | 40 | €25,497 | €36,393 | +€10,895 | +42.7% |
| Other amounts receivable | 41 | €18,768 | €20,941 | +€2,173 | +11.6% |
| Cash at bank and in hand | 54/58 | €520,078 | €358,242 | -€161,836 | -31.1% |
| Deferred charges and accrued income | 490/1 | €9,028 | €2,019 | -€7,009 | -77.6% |
| Total equity and liabilities | 10/49 | €629,506 | €599,014 | -€30,492 | -4.8% |
| Equity | 10/15 | €567,863 | €547,502 | -€20,361 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €500,450 | €500,450 | = | 0.0% |
| Distributable reserves | 133 | €500,450 | €500,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,413 | €27,052 | -€20,361 | -42.9% |
| Amounts payable | 17/49 | €61,644 | €51,513 | -€10,131 | -16.4% |
| Amounts payable within one year | 42/48 | €61,130 | €50,985 | -€10,145 | -16.6% |
| Trade debts | 44 | €9,595 | €44,805 | +€35,210 | +367% |
| Suppliers | 440/4 | €9,595 | €44,805 | +€35,210 | +367% |
| Taxes, remuneration and social security | 45 | €0 | €3,337 | +€3,337 | +2,383,529% |
| Taxes | 450/3 | €0 | €3,337 | +€3,337 | +2,383,529% |
| Other amounts payable | 47/48 | €51,535 | €2,843 | -€48,692 | -94.5% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €10,214 | +€9,990 | +4,451% |
| Other operating charges | 640/8 | €3,266 | €2,490 | -€777 | -23.8% |
| Gross operating margin | 9900 | -€24,570 | -€12,027 | +€12,543 | +51.1% |
| Operating profit (loss) | 9901 | -€28,061 | -€24,731 | +€3,330 | +11.9% |
| Financial income | 75/76B | €6,293 | €4,914 | -€1,379 | -21.9% |
| Recurring financial income | 75 | €6,293 | €4,914 | -€1,379 | -21.9% |
| Financial charges | 65/66B | €861 | €544 | -€317 | -36.8% |
| Recurring financial charges | 65 | €861 | €544 | -€317 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,629 | -€20,361 | +€2,268 | +10.0% |
| Income taxes | 67/77 | €2,505 | €0 | -€2,505 | -100% |
| Profit (loss) for the period | 9904 | -€25,135 | -€20,361 | +€4,773 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,135 | -€20,361 | +€4,773 | +19.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.