J.D. 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.
What changed
J.D. LUX
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€50,510
2024 · €61,716-€11,206
Equity
€167,940
2024 · €117,430+€50,510
Cash
€71,997
2024 · €71,362+€636
Balance sheet total
€301,844
2024 · €273,556+€28,287
Largest movements
Assets
- Receivables within one year +€21,519
up €21,519 (+22.5%), from €95,833 to €117,351
of which Other amounts receivable: +€12,705
- Tangible fixed assets +€4,668
up €4,668 (+4.7%), from €98,451 to €103,119
of which Land and buildings: +€35,091
Equity and liabilities
- Profit (loss) carried forward +€50,510
up €50,510 (+168,929%), from €30 to €50,540
- Trade debts +€26,162
up €26,162 (+151%), from €17,302 to €43,464
- Advances received -€24,275
no longer reported in 2025 (was €24,275)
- Debts after one year -€22,048
down €22,048 (-48.4%), from €45,529 to €23,481
Income statement
- Turnover +€655,570
new in 2025: €655,570
- Purchases and services +€488,226
new in 2025: €488,226
- Staff costs +€10,503
up €10,503 (+18.7%), from €56,192 to €66,695
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.
Result 2024
€61,716
Gross operating margin
-€2,251
Staff costs
-€10,503
Depreciation
-€3,800
Other operating charges
-€381
Other operating items
+€1,247
Financial income
-€2
Financial charges
+€454
Taxes
+€4,029
Result 2025
€50,510
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€61,738
Investment
-€37,959
Financing
-€23,143
Cash 2024
€71,362
From operations (derived)
+€61,738
Net result for the year
+€50,510
Depreciation
+€33,290
Receivables within one year
-€21,519
Deferred charges and accrued income
-€1,465
Trade debts
+€26,162
Tax, wage and social debts
-€975
Advances received
-€24,275
Other debts
+€142
Accrued charges and deferred income
-€132
Investment (derived)
-€37,959
Investment in fixed assets (net)
-€37,959
Financing
-€23,143
Debts after one year
-€22,048
Current portion of long-term debt
-€1,096
Cash 2025
€71,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,556 | €301,844 | +€28,287 | +10.3% |
| Fixed assets | 21/28 | €102,351 | €107,019 | +€4,668 | +4.6% |
| Tangible fixed assets | 22/27 | €98,451 | €103,119 | +€4,668 | +4.7% |
| Land and buildings | 22 | €4,111 | €39,202 | +€35,091 | +854% |
| Plant, machinery and equipment | 23 | €27,514 | €19,041 | -€8,474 | -30.8% |
| Furniture and vehicles | 24 | €11,422 | €6,814 | -€4,608 | -40.3% |
| Leasing and similar rights | 25 | €55,404 | €38,062 | -€17,341 | -31.3% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €171,206 | €194,825 | +€23,619 | +13.8% |
| Amounts receivable within one year | 40/41 | €95,833 | €117,351 | +€21,519 | +22.5% |
| Trade receivables | 40 | €88,271 | €97,084 | +€8,813 | +10.0% |
| Other amounts receivable | 41 | €7,562 | €20,267 | +€12,705 | +168% |
| Cash at bank and in hand | 54/58 | €71,362 | €71,997 | +€636 | +0.9% |
| Deferred charges and accrued income | 490/1 | €4,011 | €5,476 | +€1,465 | +36.5% |
| Total equity and liabilities | 10/49 | €273,556 | €301,844 | +€28,287 | +10.3% |
| Equity | 10/15 | €117,430 | €167,940 | +€50,510 | +43.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €97,400 | €97,400 | = | 0.0% |
| Distributable reserves | 133 | €97,400 | €97,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30 | €50,540 | +€50,510 | +168,929% |
| Amounts payable | 17/49 | €156,126 | €133,904 | -€22,222 | -14.2% |
| Amounts payable after more than one year | 17 | €45,529 | €23,481 | -€22,048 | -48.4% |
| Financial debts | 170/4 | €45,529 | €23,481 | -€22,048 | -48.4% |
| Amounts payable within one year | 42/48 | €110,465 | €110,423 | -€42 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €23,143 | €22,048 | -€1,096 | -4.7% |
| Trade debts | 44 | €17,302 | €43,464 | +€26,162 | +151% |
| Suppliers | 440/4 | €17,302 | €43,464 | +€26,162 | +151% |
| Advances received on contracts in progress | 46 | €24,275 | - | -€24,275 | |
| Taxes, remuneration and social security | 45 | €45,435 | €44,460 | -€975 | -2.1% |
| Taxes | 450/3 | €39,755 | €39,921 | +€166 | +0.4% |
| Remuneration and social security | 454/9 | €5,680 | €4,539 | -€1,141 | -20.1% |
| Other amounts payable | 47/48 | €310 | €452 | +€142 | +45.9% |
| Accrued charges and deferred income | 492/3 | €132 | - | -€132 | |
| Turnover | 70 | - | €655,570 | +€655,570 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €488,226 | +€488,226 | |
| Remuneration, social security and pensions | 62 | €56,192 | €66,695 | +€10,503 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,491 | €33,290 | +€3,800 | +12.9% |
| Other operating charges | 640/8 | €500 | €881 | +€381 | +76.3% |
| Non-recurring operating charges | 66A | €1,622 | €375 | -€1,247 | -76.9% |
| Gross operating margin | 9900 | €169,595 | €167,344 | -€2,251 | -1.3% |
| Operating profit (loss) | 9901 | €81,790 | €66,103 | -€15,687 | -19.2% |
| Financial income | 75/76B | €60 | €58 | -€2 | -3.3% |
| Recurring financial income | 75 | €60 | €58 | -€2 | -3.3% |
| Financial charges | 65/66B | €3,691 | €3,237 | -€454 | -12.3% |
| Recurring financial charges | 65 | €3,691 | €3,237 | -€454 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €78,159 | €62,924 | -€15,235 | -19.5% |
| Income taxes | 67/77 | €16,443 | €12,414 | -€4,029 | -24.5% |
| Profit (loss) for the period | 9904 | €61,716 | €50,510 | -€11,206 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,716 | €50,510 | -€11,206 | -18.2% |
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 19 October 2026 via checked.be.