GROUP LUX: what changed
Two fiscal 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.
GROUP LUX
Largest movements
- Current investments +€2.2m
up €2.2m (+196.2%), from €1.1m to €3.3m
- Receivables after one year +€744,583
new in 2026: €744,583
- Cash -€329,210
down €329,210 (-63.5%), from €518,712 to €189,502
mainly Current investments (-€2.2m) and Receivables after one year (-€744,583)
- Receivables within one year +€103,308
up €103,308 (+293.3%), from €35,225 to €138,533
of which Other amounts receivable: +€115,408
- Reserves +€2.5m
up €2.5m (+55.6%), from €4.5m to €7.0m
- Profit (loss) carried forward +€188,585
up €188,585 (+186.1%), from €101,318 to €289,903
- Financial income +€2.0m
up €2.0m (+372.6%), from €536,669 to €2.5m
- Financial charges -€34,494
down €34,494 (-92.6%), from €37,251 to €2,757
- Taxes +€7,806
up €7,806 (+14.1%), from €55,175 to €62,981
- Gross operating margin -€3,143
down €3,143 (-1.4%), from €222,311 to €219,168
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,969,349 | €8,645,951 | +€2.7m | +44.8% |
| Fixed assets | 21/28 | €4,313,059 | €4,313,059 | = | 0.0% |
| Financial fixed assets | 28 | €4,313,059 | €4,313,059 | = | 0.0% |
| Current assets | 29/58 | €1,656,290 | €4,332,893 | +€2.7m | +161.6% |
| Amounts receivable after more than one year | 29 | - | €744,583 | +€744,583 | |
| Other amounts receivable | 291 | - | €744,583 | +€744,583 | |
| Amounts receivable within one year | 40/41 | €35,225 | €138,533 | +€103,308 | +293.3% |
| Trade receivables | 40 | €24,200 | €12,100 | -€12,100 | -50.0% |
| Other amounts receivable | 41 | €11,025 | €126,433 | +€115,408 | +1046.8% |
| Current investments | 50/53 | €1,100,000 | €3,257,712 | +€2.2m | +196.2% |
| Cash at bank and in hand | 54/58 | €518,712 | €189,502 | -€329,210 | -63.5% |
| Deferred charges and accrued income | 490/1 | €2,353 | €2,563 | +€210 | +8.9% |
| Total equity and liabilities | 10/49 | €5,969,349 | €8,645,951 | +€2.7m | +44.8% |
| Equity | 10/15 | €5,901,318 | €8,589,903 | +€2.7m | +45.6% |
| Contributions | 10/11 | €1,300,000 | €1,300,000 | = | 0.0% |
| Reserves | 13 | €4,500,000 | €7,000,000 | +€2.5m | +55.6% |
| Distributable reserves | 133 | €4,500,000 | €7,000,000 | +€2.5m | +55.6% |
| Profit (loss) carried forward | 14 | €101,318 | €289,903 | +€188,585 | +186.1% |
| Amounts payable | 17/49 | €68,031 | €56,048 | -€11,983 | -17.6% |
| Amounts payable within one year | 42/48 | €68,031 | €56,048 | -€11,983 | -17.6% |
| Trade debts | 44 | - | €251 | +€251 | |
| Suppliers | 440/4 | - | €251 | +€251 | |
| Taxes, remuneration and social security | 45 | €12,247 | €8,796 | -€3,450 | -28.2% |
| Taxes | 450/3 | €11,247 | €7,796 | -€3,450 | -30.7% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €55,785 | €47,001 | -€8,784 | -15.7% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €222,311 | €219,168 | -€3,143 | -1.4% |
| Operating profit (loss) | 9901 | €221,282 | €218,108 | -€3,174 | -1.4% |
| Financial income | 75/76B | €536,669 | €2,536,215 | +€2.0m | +372.6% |
| Recurring financial income | 75 | €536,669 | €2,536,215 | +€2.0m | +372.6% |
| Financial charges | 65/66B | €37,251 | €2,757 | -€34,494 | -92.6% |
| Recurring financial charges | 65 | €37,251 | €2,757 | -€34,494 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €720,700 | €2,751,566 | +€2.0m | +281.8% |
| Income taxes | 67/77 | €55,175 | €62,981 | +€7,806 | +14.1% |
| Profit (loss) for the period | 9904 | €665,525 | €2,688,585 | +€2.0m | +304.0% |
| Profit (loss) for the period to be appropriated | 9905 | €665,525 | €2,688,585 | +€2.0m | +304.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.