HET 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.
HET LUX
Largest movements
- Receivables within one year +€11,571
up €11,571 (+437%), from €2,649 to €14,219
of which Other amounts receivable: +€8,226
- Cash +€7,671
up €7,671 (+142%), from €5,385 to €13,056
mainly Net result for the year (+€10,640) and Other debts (+€10,207)
- Tangible fixed assets +€2,605
up €2,605 (+79.7%), from €3,270 to €5,875
of which Plant, machinery and equipment: +€3,310
- Reserves +€10,640
up €10,640 (+468%), from €2,276 to €12,916
- Other debts +€10,207
up €10,207 (+51,136%), from €20 to €10,227
- Trade debts +€2,329
up €2,329 (+110%), from €2,112 to €4,441
- Tax, wage and social debts -€1,330
down €1,330 (-24.4%), from €5,446 to €4,116
of which Remuneration and social security: -€2,166
- Staff costs -€6,336
down €6,336 (-97.1%), from €6,526 to €190
- Taxes +€4,320
up €4,320 (+1,524%), from €283 to €4,603
- Gross operating margin +€1,081
up €1,081 (+6.2%), from €17,476 to €18,557
- Depreciation +€836
up €836 (+107%), from €782 to €1,618
- Financial income +€439
up €439 (+2,650%), from €17 to €455
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 | €17,913 | €39,760 | +€21,846 | +122% |
| Fixed assets | 21/28 | €3,270 | €5,875 | +€2,605 | +79.7% |
| Tangible fixed assets | 22/27 | €3,270 | €5,875 | +€2,605 | +79.7% |
| Plant, machinery and equipment | 23 | €1,457 | €4,767 | +€3,310 | +227% |
| Furniture and vehicles | 24 | €1,813 | €1,108 | -€705 | -38.9% |
| Current assets | 29/58 | €14,643 | €33,884 | +€19,241 | +131% |
| Stocks and contracts in progress | 3 | €6,610 | €6,610 | = | 0.0% |
| Stocks | 30/36 | €6,610 | €6,610 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,649 | €14,219 | +€11,571 | +437% |
| Trade receivables | 40 | €727 | €4,072 | +€3,345 | +460% |
| Other amounts receivable | 41 | €1,922 | €10,147 | +€8,226 | +428% |
| Cash at bank and in hand | 54/58 | €5,385 | €13,056 | +€7,671 | +142% |
| Total equity and liabilities | 10/49 | €17,913 | €39,760 | +€21,846 | +122% |
| Equity | 10/15 | €10,336 | €20,976 | +€10,640 | +103% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €2,276 | €12,916 | +€10,640 | +468% |
| Distributable reserves | 133 | €2,276 | €12,916 | +€10,640 | +468% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,578 | €18,784 | +€11,206 | +148% |
| Amounts payable within one year | 42/48 | €7,578 | €18,784 | +€11,206 | +148% |
| Trade debts | 44 | €2,112 | €4,441 | +€2,329 | +110% |
| Suppliers | 440/4 | €2,112 | €4,441 | +€2,329 | +110% |
| Taxes, remuneration and social security | 45 | €5,446 | €4,116 | -€1,330 | -24.4% |
| Taxes | 450/3 | €3,280 | €4,116 | +€836 | +25.5% |
| Remuneration and social security | 454/9 | €2,166 | - | -€2,166 | |
| Other amounts payable | 47/48 | €20 | €10,227 | +€10,207 | +51,136% |
| Remuneration, social security and pensions | 62 | €6,526 | €190 | -€6,336 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €1,618 | +€836 | +107% |
| Other operating charges | 640/8 | €1,294 | €1,515 | +€221 | +17.1% |
| Gross operating margin | 9900 | €17,476 | €18,557 | +€1,081 | +6.2% |
| Operating profit (loss) | 9901 | €8,874 | €15,234 | +€6,360 | +71.7% |
| Financial income | 75/76B | €17 | €455 | +€439 | +2,650% |
| Recurring financial income | 75 | €17 | €455 | +€439 | +2,650% |
| Financial charges | 65/66B | €77 | €446 | +€369 | +480% |
| Recurring financial charges | 65 | €77 | €446 | +€369 | +480% |
| Profit (loss) for the period before taxes | 9903 | €8,814 | €15,243 | +€6,430 | +73.0% |
| Income taxes | 67/77 | €283 | €4,603 | +€4,320 | +1,524% |
| Profit (loss) for the period | 9904 | €8,530 | €10,640 | +€2,110 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,530 | €10,640 | +€2,110 | +24.7% |
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 16 October 2026 via checked.be.