DE LUCHTBAL: 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.
DE LUCHTBAL
Largest movements
- Tangible fixed assets -€4,813
down €4,813 (-5.7%), from €83,783 to €78,970
- Cash +€3,657
up €3,657 (+86.0%), from €4,251 to €7,908
mainly Depreciation (+€4,813) and Other debts (+€3,076)
- Reserves -€5,000
down €5,000 (-7.5%), from €66,859 to €61,859
of which Distributable reserves: -€5,000
- Profit (loss) carried forward +€3,839
up €3,839 (+2,349%), from €163 to €4,002
- Other debts +€3,076
new in 2025: €3,076
- Tax, wage and social debts -€3,067
down €3,067 (-91.6%), from €3,347 to €280
of which Remuneration and social security: -€3,076
- Other operating charges -€754
down €754 (-21.2%), from €3,554 to €2,800
- Gross operating margin -€376
down €376 (-5.4%), from €6,969 to €6,593
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 | €89,112 | €87,960 | -€1,152 | -1.3% |
| Fixed assets | 21/28 | €84,651 | €79,838 | -€4,813 | -5.7% |
| Tangible fixed assets | 22/27 | €83,783 | €78,970 | -€4,813 | -5.7% |
| Land and buildings | 22 | €83,783 | €78,970 | -€4,813 | -5.7% |
| Financial fixed assets | 28 | €869 | €869 | = | 0.0% |
| Current assets | 29/58 | €4,460 | €8,122 | +€3,661 | +82.1% |
| Cash at bank and in hand | 54/58 | €4,251 | €7,908 | +€3,657 | +86.0% |
| Deferred charges and accrued income | 490/1 | €210 | €213 | +€4 | +1.8% |
| Total equity and liabilities | 10/49 | €89,112 | €87,960 | -€1,152 | -1.3% |
| Equity | 10/15 | €85,615 | €84,453 | -€1,161 | -1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €66,859 | €61,859 | -€5,000 | -7.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €60,000 | -€5,000 | -7.7% |
| Profit (loss) carried forward | 14 | €163 | €4,002 | +€3,839 | +2,349% |
| Amounts payable | 17/49 | €3,497 | €3,507 | +€9 | +0.3% |
| Amounts payable within one year | 42/48 | €3,497 | €3,507 | +€9 | +0.3% |
| Trade debts | 44 | €150 | €150 | = | 0.0% |
| Suppliers | 440/4 | €150 | €150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,347 | €280 | -€3,067 | -91.6% |
| Taxes | 450/3 | €271 | €280 | +€9 | +3.5% |
| Remuneration and social security | 454/9 | €3,076 | - | -€3,076 | |
| Other amounts payable | 47/48 | - | €3,076 | +€3,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,813 | €4,813 | = | 0.0% |
| Other operating charges | 640/8 | €3,554 | €2,800 | -€754 | -21.2% |
| Gross operating margin | 9900 | €6,969 | €6,593 | -€376 | -5.4% |
| Operating profit (loss) | 9901 | -€1,398 | -€1,020 | +€378 | +27.0% |
| Financial charges | 65/66B | €9 | - | -€9 | |
| Recurring financial charges | 65 | €9 | - | -€9 | |
| Profit (loss) for the period before taxes | 9903 | -€1,407 | -€1,020 | +€387 | +27.5% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€1,547 | -€1,161 | +€385 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,547 | -€1,161 | +€385 | +24.9% |
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 28 October 2026 via checked.be.