Da Luigi's: 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.
Da Luigi's
Largest movements
- Receivables within one year -€10,310
down €10,310 (-92.7%), from €11,127 to €816
of which Trade receivables: -€8,641
- Cash -€10,082
down €10,082 (-43.0%), from €23,440 to €13,358
mainly Trade debts (-€18,729) and Debts after one year (-€9,767)
- Tangible fixed assets -€7,800
down €7,800 (-3.4%), from €229,749 to €221,949
of which Land and buildings: -€6,621
- Trade debts -€18,729
down €18,729 (-82.0%), from €22,841 to €4,112
- Debts after one year -€9,767
down €9,767 (-6.2%), from €157,667 to €147,900
- Tax, wage and social debts -€6,597
down €6,597 (-41.8%), from €15,796 to €9,199
of which Remuneration and social security: -€4,490
- Profit (loss) carried forward +€5,638
up €5,638 (+9.5%), from €59,418 to €65,056
- Other debts +€2,769
new in 2025: €2,769
- Staff costs -€57,224
down €57,224, from €57,056 to -€168
- Gross operating margin -€53,201
down €53,201 (-58.7%), from €90,559 to €37,359
- Taxes +€1,634
up €1,634 (+68.5%), from €2,387 to €4,022
- Other operating charges +€1,369
up €1,369 (+40.1%), from €3,414 to €4,783
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 | €267,108 | €240,803 | -€26,305 | -9.8% |
| Fixed assets | 21/28 | €229,749 | €221,949 | -€7,800 | -3.4% |
| Tangible fixed assets | 22/27 | €229,749 | €221,949 | -€7,800 | -3.4% |
| Land and buildings | 22 | €212,627 | €206,006 | -€6,621 | -3.1% |
| Plant, machinery and equipment | 23 | €10,540 | €10,571 | +€31 | +0.3% |
| Furniture and vehicles | 24 | €6,582 | €5,371 | -€1,211 | -18.4% |
| Current assets | 29/58 | €37,359 | €18,854 | -€18,504 | -49.5% |
| Stocks and contracts in progress | 3 | €1,059 | €2,005 | +€946 | +89.2% |
| Stocks | 30/36 | €1,059 | €2,005 | +€946 | +89.2% |
| Amounts receivable within one year | 40/41 | €11,127 | €816 | -€10,310 | -92.7% |
| Trade receivables | 40 | €9,421 | €780 | -€8,641 | -91.7% |
| Other amounts receivable | 41 | €1,705 | €37 | -€1,669 | -97.8% |
| Cash at bank and in hand | 54/58 | €23,440 | €13,358 | -€10,082 | -43.0% |
| Deferred charges and accrued income | 490/1 | €1,733 | €2,675 | +€942 | +54.4% |
| Total equity and liabilities | 10/49 | €267,108 | €240,803 | -€26,305 | -9.8% |
| Equity | 10/15 | €61,418 | €67,056 | +€5,638 | +9.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,418 | €65,056 | +€5,638 | +9.5% |
| Amounts payable | 17/49 | €205,690 | €173,746 | -€31,943 | -15.5% |
| Amounts payable after more than one year | 17 | €157,667 | €147,900 | -€9,767 | -6.2% |
| Financial debts | 170/4 | €157,667 | €147,900 | -€9,767 | -6.2% |
| Amounts payable within one year | 42/48 | €48,023 | €25,846 | -€22,177 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €9,386 | €9,767 | +€381 | +4.1% |
| Trade debts | 44 | €22,841 | €4,112 | -€18,729 | -82.0% |
| Suppliers | 440/4 | €22,841 | €4,112 | -€18,729 | -82.0% |
| Taxes, remuneration and social security | 45 | €15,796 | €9,199 | -€6,597 | -41.8% |
| Taxes | 450/3 | €11,306 | €9,199 | -€2,107 | -18.6% |
| Remuneration and social security | 454/9 | €4,490 | - | -€4,490 | |
| Other amounts payable | 47/48 | - | €2,769 | +€2,769 | |
| Remuneration, social security and pensions | 62 | €57,056 | -€168 | -€57,224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,064 | €13,980 | -€84 | -0.6% |
| Other operating charges | 640/8 | €3,414 | €4,783 | +€1,369 | +40.1% |
| Non-recurring operating charges | 66A | €2,905 | - | -€2,905 | |
| Gross operating margin | 9900 | €90,559 | €37,359 | -€53,201 | -58.7% |
| Operating profit (loss) | 9901 | €13,121 | €18,764 | +€5,643 | +43.0% |
| Financial income | 75/76B | €73 | €35 | -€38 | -51.9% |
| Recurring financial income | 75 | €73 | €35 | -€38 | -51.9% |
| Financial charges | 65/66B | €8,639 | €9,139 | +€500 | +5.8% |
| Recurring financial charges | 65 | €8,639 | €9,139 | +€500 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €4,555 | €9,660 | +€5,105 | +112% |
| Income taxes | 67/77 | €2,387 | €4,022 | +€1,634 | +68.5% |
| Profit (loss) for the period | 9904 | €2,167 | €5,638 | +€3,471 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €2,167 | €5,638 | +€3,471 | +160% |
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 31 October 2026 via checked.be.