D-LUX CONCEPT: 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 CONCEPT
Largest movements
- Cash -€291,035
down €291,035 (-36.3%), from €802,204 to €511,169
mainly Other debts (-€332,010) and Contributions, distributions and other (-€230,000)
- Stocks and contracts +€113,641
up €113,641 (+563.9%), from €20,153 to €133,794
- Receivables within one year -€106,943
down €106,943 (-82.8%), from €129,110 to €22,168
of which Other amounts receivable: -€117,152
- Other debts -€332,010
down €332,010 (-86.9%), from €382,270 to €50,260
- Trade debts +€73,030
up €73,030 (+29.6%), from €246,962 to €319,992
- Provisions -€50,000
no longer reported in 2025 (was €50,000)
- Tax, wage and social debts +€46,071
up €46,071 (+490.0%), from €9,401 to €55,473
- Accrued charges and deferred income -€36,752
no longer reported in 2025 (was €36,752)
- Provisions -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin -€23,494
down €23,494 (-6.6%), from €353,945 to €330,451
- Taxes +€20,723
up €20,723 (+31.4%), from €66,033 to €86,756
- Write-downs -€16,279
no longer reported in 2025 (was €16,279)
- Financial income -€13,350
down €13,350 (-59.2%), from €22,533 to €9,183
of which Non-recurring financial income: -€8,456
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 | €964,193 | €675,488 | -€288,705 | -29.9% |
| Fixed assets | 21/28 | €12,725 | €7,587 | -€5,139 | -40.4% |
| Tangible fixed assets | 22/27 | €11,710 | €6,572 | -€5,139 | -43.9% |
| Plant, machinery and equipment | 23 | €899 | - | -€899 | |
| Furniture and vehicles | 24 | €4,707 | €2,755 | -€1,952 | -41.5% |
| Other tangible fixed assets | 26 | €6,104 | €3,817 | -€2,287 | -37.5% |
| Financial fixed assets | 28 | €1,015 | €1,015 | = | 0.0% |
| Current assets | 29/58 | €951,468 | €667,901 | -€283,567 | -29.8% |
| Stocks and contracts in progress | 3 | €20,153 | €133,794 | +€113,641 | +563.9% |
| Stocks | 30/36 | €20,153 | €133,794 | +€113,641 | +563.9% |
| Amounts receivable within one year | 40/41 | €129,110 | €22,168 | -€106,943 | -82.8% |
| Trade receivables | 40 | €11,959 | €22,168 | +€10,209 | +85.4% |
| Other amounts receivable | 41 | €117,152 | - | -€117,152 | |
| Cash at bank and in hand | 54/58 | €802,204 | €511,169 | -€291,035 | -36.3% |
| Deferred charges and accrued income | 490/1 | - | €770 | +€770 | |
| Total equity and liabilities | 10/49 | €964,193 | €675,488 | -€288,705 | -29.9% |
| Equity | 10/15 | €230,058 | €241,013 | +€10,955 | +4.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €168,558 | €179,513 | +€10,955 | +6.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €143,658 | €154,613 | +€10,955 | +7.6% |
| Provisions and deferred taxes | 16 | €50,000 | - | -€50,000 | |
| Provisions for liabilities and charges | 160/5 | €50,000 | - | -€50,000 | |
| Environmental obligations | 163 | €50,000 | - | -€50,000 | |
| Amounts payable | 17/49 | €684,135 | €434,475 | -€249,661 | -36.5% |
| Amounts payable within one year | 42/48 | €647,383 | €434,475 | -€212,909 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €8,750 | = | 0.0% |
| Trade debts | 44 | €246,962 | €319,992 | +€73,030 | +29.6% |
| Suppliers | 440/4 | €246,962 | €319,992 | +€73,030 | +29.6% |
| Taxes, remuneration and social security | 45 | €9,401 | €55,473 | +€46,071 | +490.0% |
| Taxes | 450/3 | €9,401 | €55,473 | +€46,071 | +490.0% |
| Other amounts payable | 47/48 | €382,270 | €50,260 | -€332,010 | -86.9% |
| Accrued charges and deferred income | 492/3 | €36,752 | - | -€36,752 | |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €2,286 | - | -€2,286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,148 | €5,007 | -€1,141 | -18.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,279 | - | -€16,279 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €50,000 | - | -€50,000 | |
| Other operating charges | 640/8 | €269 | €2,721 | +€2,452 | +910.3% |
| Non-recurring operating charges | 66A | €24,222 | - | -€24,222 | |
| Gross operating margin | 9900 | €353,945 | €330,451 | -€23,494 | -6.6% |
| Operating profit (loss) | 9901 | €254,741 | €322,722 | +€67,982 | +26.7% |
| Financial income | 75/76B | €22,533 | €9,183 | -€13,350 | -59.2% |
| Recurring financial income | 75 | €14,077 | €9,183 | -€4,894 | -34.8% |
| Non-recurring financial income | 76B | €8,456 | - | -€8,456 | |
| Financial charges | 65/66B | €1,246 | €4,195 | +€2,948 | +236.6% |
| Recurring financial charges | 65 | €1,246 | €4,195 | +€2,948 | +236.6% |
| Profit (loss) for the period before taxes | 9903 | €276,028 | €327,711 | +€51,683 | +18.7% |
| Income taxes | 67/77 | €66,033 | €86,756 | +€20,723 | +31.4% |
| Profit (loss) for the period | 9904 | €209,995 | €240,955 | +€30,960 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €209,995 | €240,955 | +€30,960 | +14.7% |
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.