B-LUX CHASSIS: 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.
B-LUX CHASSIS
Largest movements
- Cash +€133,767
up €133,767 (+208%), from €64,404 to €198,171
mainly Trade debts (+€212,125) and Net result for the year (+€176,353)
- Receivables within one year +€89,592
up €89,592 (+11.7%), from €763,109 to €852,701
of which Trade receivables: +€51,955
- Tangible fixed assets -€86,081
down €86,081 (-11.8%), from €729,204 to €643,122
of which Land and buildings: -€50,341
- Stocks and contracts -€63,089
down €63,089 (-28.3%), from €222,799 to €159,710
- Trade debts +€212,125
up €212,125 (+46.7%), from €453,824 to €665,949
- Profit (loss) carried forward +€176,353
up €176,353 (+43.6%), from €404,563 to €580,916
- Other debts -€142,857
down €142,857 (-99.6%), from €143,498 to €641
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Debts after one year -€98,528
down €98,528 (-24.8%), from €396,717 to €298,189
of which Financial debts: -€93,013
- Gross operating margin +€135,953
up €135,953 (+15.4%), from €884,405 to €1.0m
- Staff costs +€75,212
up €75,212 (+13.3%), from €564,452 to €639,664
- Taxes +€11,150
up €11,150 (+19.8%), from €56,257 to €67,408
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 | €1,793,194 | €1,869,975 | +€76,781 | +4.3% |
| Fixed assets | 21/28 | €730,381 | €644,300 | -€86,081 | -11.8% |
| Tangible fixed assets | 22/27 | €729,204 | €643,122 | -€86,081 | -11.8% |
| Land and buildings | 22 | €490,825 | €440,484 | -€50,341 | -10.3% |
| Plant, machinery and equipment | 23 | €167,566 | €156,969 | -€10,597 | -6.3% |
| Furniture and vehicles | 24 | €50,343 | €37,217 | -€13,125 | -26.1% |
| Leasing and similar rights | 25 | €20,470 | €8,453 | -€12,017 | -58.7% |
| Financial fixed assets | 28 | €1,178 | €1,178 | = | 0.0% |
| Current assets | 29/58 | €1,062,812 | €1,225,675 | +€162,863 | +15.3% |
| Stocks and contracts in progress | 3 | €222,799 | €159,710 | -€63,089 | -28.3% |
| Stocks | 30/36 | €222,799 | €159,710 | -€63,089 | -28.3% |
| Amounts receivable within one year | 40/41 | €763,109 | €852,701 | +€89,592 | +11.7% |
| Trade receivables | 40 | €668,256 | €720,211 | +€51,955 | +7.8% |
| Other amounts receivable | 41 | €94,853 | €132,491 | +€37,638 | +39.7% |
| Cash at bank and in hand | 54/58 | €64,404 | €198,171 | +€133,767 | +208% |
| Deferred charges and accrued income | 490/1 | €12,500 | €15,092 | +€2,592 | +20.7% |
| Total equity and liabilities | 10/49 | €1,793,194 | €1,869,975 | +€76,781 | +4.3% |
| Equity | 10/15 | €448,415 | €622,290 | +€173,875 | +38.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,860 | €4,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €404,563 | €580,916 | +€176,353 | +43.6% |
| Investment grants | 15 | €20,392 | €17,914 | -€2,478 | -12.2% |
| Provisions and deferred taxes | 16 | €77,557 | €93,480 | +€15,923 | +20.5% |
| Provisions for liabilities and charges | 160/5 | €77,557 | €93,480 | +€15,923 | +20.5% |
| Environmental obligations | 163 | €77,557 | €93,480 | +€15,923 | +20.5% |
| Amounts payable | 17/49 | €1,267,221 | €1,154,205 | -€113,016 | -8.9% |
| Amounts payable after more than one year | 17 | €396,717 | €298,189 | -€98,528 | -24.8% |
| Financial debts | 170/4 | €388,658 | €295,645 | -€93,013 | -23.9% |
| Trade debts | 175 | €8,059 | €2,544 | -€5,515 | -68.4% |
| Amounts payable within one year | 42/48 | €863,400 | €849,345 | -€14,056 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €108,897 | €98,323 | -€10,574 | -9.7% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €453,824 | €665,949 | +€212,125 | +46.7% |
| Suppliers | 440/4 | €453,824 | €665,949 | +€212,125 | +46.7% |
| Taxes, remuneration and social security | 45 | €57,182 | €84,433 | +€27,251 | +47.7% |
| Taxes | 450/3 | €16,257 | €29,483 | +€13,225 | +81.3% |
| Remuneration and social security | 454/9 | €40,925 | €54,950 | +€14,025 | +34.3% |
| Other amounts payable | 47/48 | €143,498 | €641 | -€142,857 | -99.6% |
| Accrued charges and deferred income | 492/3 | €7,104 | €6,672 | -€432 | -6.1% |
| Remuneration, social security and pensions | 62 | €564,452 | €639,664 | +€75,212 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,953 | €105,193 | -€761 | -0.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €9,833 | €15,923 | +€6,090 | +61.9% |
| Other operating charges | 640/8 | €18,230 | €17,340 | -€890 | -4.9% |
| Gross operating margin | 9900 | €884,405 | €1,020,358 | +€135,953 | +15.4% |
| Operating profit (loss) | 9901 | €185,937 | €242,238 | +€56,301 | +30.3% |
| Financial income | 75/76B | €20,643 | €17,408 | -€3,236 | -15.7% |
| Recurring financial income | 75 | €20,643 | €17,408 | -€3,236 | -15.7% |
| Financial charges | 65/66B | €11,101 | €15,885 | +€4,785 | +43.1% |
| Recurring financial charges | 65 | €11,101 | €15,885 | +€4,785 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €195,479 | €243,760 | +€48,281 | +24.7% |
| Income taxes | 67/77 | €56,257 | €67,408 | +€11,150 | +19.8% |
| Profit (loss) for the period | 9904 | €139,222 | €176,353 | +€37,131 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €139,222 | €176,353 | +€37,131 | +26.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.