d'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.
d'LUX
Largest movements
- Receivables within one year +€18,427
up €18,427 (+21.1%), from €87,524 to €105,951
of which Trade receivables: +€12,000
- Tangible fixed assets +€6,760
up €6,760 (+5714.0%), from €118 to €6,879
- Other debts +€20,197
up €20,197 (+2822.5%), from €716 to €20,912
- Profit (loss) carried forward +€5,087
up €5,087 (+126.2%), from €4,031 to €9,118
- Tax, wage and social debts -€3,059
down €3,059 (-22.1%), from €13,872 to €10,813
- Trade debts +€2,578
up €2,578 (+51.2%), from €5,039 to €7,616
- Gross operating margin -€22,515
down €22,515 (-78.2%), from €28,786 to €6,271
- Taxes -€6,118
down €6,118 (-72.6%), from €8,432 to €2,313
- Other operating charges -€516
down €516 (-46.8%), from €1,101 to €585
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 | €116,412 | €141,214 | +€24,802 | +21.3% |
| Fixed assets | 21/28 | €118 | €6,879 | +€6,760 | +5714.0% |
| Tangible fixed assets | 22/27 | €118 | €6,879 | +€6,760 | +5714.0% |
| Furniture and vehicles | 24 | €118 | €6,879 | +€6,760 | +5714.0% |
| Current assets | 29/58 | €116,293 | €134,335 | +€18,042 | +15.5% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,524 | €105,951 | +€18,427 | +21.1% |
| Trade receivables | 40 | €49,457 | €61,457 | +€12,000 | +24.3% |
| Other amounts receivable | 41 | €38,067 | €44,495 | +€6,427 | +16.9% |
| Cash at bank and in hand | 54/58 | €424 | €97 | -€327 | -77.1% |
| Deferred charges and accrued income | 490/1 | €2,345 | €2,287 | -€58 | -2.5% |
| Total equity and liabilities | 10/49 | €116,412 | €141,214 | +€24,802 | +21.3% |
| Equity | 10/15 | €22,631 | €27,718 | +€5,087 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,031 | €9,118 | +€5,087 | +126.2% |
| Amounts payable | 17/49 | €93,781 | €113,496 | +€19,715 | +21.0% |
| Amounts payable after more than one year | 17 | €74,154 | €74,154 | = | 0.0% |
| Financial debts | 170/4 | €74,154 | €74,154 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,627 | €39,342 | +€19,715 | +100.5% |
| Trade debts | 44 | €5,039 | €7,616 | +€2,578 | +51.2% |
| Suppliers | 440/4 | €5,039 | €7,616 | +€2,578 | +51.2% |
| Taxes, remuneration and social security | 45 | €13,872 | €10,813 | -€3,059 | -22.1% |
| Taxes | 450/3 | €13,872 | €10,813 | -€3,059 | -22.1% |
| Other amounts payable | 47/48 | €716 | €20,912 | +€20,197 | +2822.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €240 | -€28 | -10.3% |
| Other operating charges | 640/8 | €1,101 | €585 | -€516 | -46.8% |
| Gross operating margin | 9900 | €28,786 | €6,271 | -€22,515 | -78.2% |
| Operating profit (loss) | 9901 | €27,418 | €5,446 | -€21,972 | -80.1% |
| Financial income | 75/76B | €2,402 | €2,230 | -€172 | -7.2% |
| Recurring financial income | 75 | €2,402 | €2,230 | -€172 | -7.2% |
| Financial charges | 65/66B | €362 | €276 | -€87 | -23.9% |
| Recurring financial charges | 65 | €362 | €276 | -€87 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €29,458 | €7,400 | -€22,057 | -74.9% |
| Income taxes | 67/77 | €8,432 | €2,313 | -€6,118 | -72.6% |
| Profit (loss) for the period | 9904 | €21,026 | €5,087 | -€15,939 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,026 | €5,087 | -€15,939 | -75.8% |
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.