BUILDING LUX: 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.
BUILDING LUX
Largest movements
- Receivables within one year -€96,394
down €96,394 (-41.3%), from €233,365 to €136,971
of which Other amounts receivable: -€58,379
- Deferred charges and accrued income -€12,195
down €12,195 (-39.3%), from €31,042 to €18,846
- Tangible fixed assets +€7,864
up €7,864 (+21.7%), from €36,268 to €44,132
of which Furniture and vehicles: +€7,221
- Cash +€5,717
up €5,717 (+37.0%), from €15,439 to €21,156
mainly Receivables within one year (+€96,394) and Deferred charges and accrued income (+€12,195)
- Trade debts -€58,546
down €58,546 (-45.4%), from €129,070 to €70,524
- Tax, wage and social debts -€33,944
down €33,944 (-72.5%), from €46,812 to €12,868
of which Taxes: -€31,353
- Current portion of long-term debt -€24,183
down €24,183 (-75.9%), from €31,844 to €7,661
- Other debts +€11,242
new in 2025: €11,242
- Profit (loss) carried forward +€8,026
up €8,026 (+11.0%), from €72,705 to €80,731
- Other operating charges -€218,211
down €218,211 (-99.4%), from €219,635 to €1,424
- Gross operating margin -€61,449
down €61,449 (-47.2%), from €130,302 to €68,852
- Taxes -€53,024
down €53,024 (-93.9%), from €56,455 to €3,432
- Financial charges -€8,195
down €8,195 (-55.9%), from €14,656 to €6,460
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 | €316,279 | €221,270 | -€95,008 | -30.0% |
| Fixed assets | 21/28 | €36,433 | €44,297 | +€7,864 | +21.6% |
| Tangible fixed assets | 22/27 | €36,268 | €44,132 | +€7,864 | +21.7% |
| Plant, machinery and equipment | 23 | €490 | €1,133 | +€642 | +131% |
| Furniture and vehicles | 24 | €35,778 | €42,999 | +€7,221 | +20.2% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €279,846 | €176,974 | -€102,872 | -36.8% |
| Amounts receivable within one year | 40/41 | €233,365 | €136,971 | -€96,394 | -41.3% |
| Trade receivables | 40 | €115,761 | €77,747 | -€38,015 | -32.8% |
| Other amounts receivable | 41 | €117,603 | €59,224 | -€58,379 | -49.6% |
| Cash at bank and in hand | 54/58 | €15,439 | €21,156 | +€5,717 | +37.0% |
| Deferred charges and accrued income | 490/1 | €31,042 | €18,846 | -€12,195 | -39.3% |
| Total equity and liabilities | 10/49 | €316,279 | €221,270 | -€95,008 | -30.0% |
| Equity | 10/15 | €91,600 | €99,626 | +€8,026 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,695 | €12,695 | = | 0.0% |
| Distributable reserves | 133 | €12,695 | €12,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,705 | €80,731 | +€8,026 | +11.0% |
| Amounts payable | 17/49 | €224,679 | €121,644 | -€103,035 | -45.9% |
| Amounts payable after more than one year | 17 | €11,886 | €15,655 | +€3,769 | +31.7% |
| Financial debts | 170/4 | €11,886 | €15,655 | +€3,769 | +31.7% |
| Amounts payable within one year | 42/48 | €207,725 | €102,296 | -€105,430 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | €31,844 | €7,661 | -€24,183 | -75.9% |
| Trade debts | 44 | €129,070 | €70,524 | -€58,546 | -45.4% |
| Suppliers | 440/4 | €129,070 | €70,524 | -€58,546 | -45.4% |
| Taxes, remuneration and social security | 45 | €46,812 | €12,868 | -€33,944 | -72.5% |
| Taxes | 450/3 | €39,949 | €8,596 | -€31,353 | -78.5% |
| Remuneration and social security | 454/9 | €6,863 | €4,272 | -€2,591 | -37.8% |
| Other amounts payable | 47/48 | - | €11,242 | +€11,242 | |
| Accrued charges and deferred income | 492/3 | €5,068 | €3,694 | -€1,374 | -27.1% |
| Non-recurring operating income | 76A | €15,493 | €15,440 | -€53 | -0.3% |
| Remuneration, social security and pensions | 62 | €28,110 | €27,470 | -€640 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,370 | €10,222 | -€1,148 | -10.1% |
| Other operating charges | 640/8 | €219,635 | €1,424 | -€218,211 | -99.4% |
| Non-recurring operating charges | 66A | - | €15,477 | +€15,477 | |
| Gross operating margin | 9900 | €130,302 | €68,852 | -€61,449 | -47.2% |
| Operating profit (loss) | 9901 | -€128,814 | €14,258 | +€143,073 | |
| Financial income | 75/76B | €4,384 | €3,660 | -€724 | -16.5% |
| Recurring financial income | 75 | €4,384 | €3,660 | -€724 | -16.5% |
| Financial charges | 65/66B | €14,656 | €6,460 | -€8,195 | -55.9% |
| Recurring financial charges | 65 | €14,656 | €6,460 | -€8,195 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | -€139,086 | €11,458 | +€150,544 | |
| Income taxes | 67/77 | €56,455 | €3,432 | -€53,024 | -93.9% |
| Profit (loss) for the period | 9904 | -€195,541 | €8,026 | +€203,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€195,541 | €8,026 | +€203,567 |
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 14 October 2026 via checked.be.