LELUX: 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.
LELUX
Largest movements
- Cash -€48,163
down €48,163 (-61.2%), from €78,643 to €30,480
mainly Short-term financial debts (-€162,000) and Other debts (-€39,681)
- Stocks and contracts -€13,588
down €13,588 (-4.8%), from €281,201 to €267,614
- Short-term financial debts -€162,000
down €162,000 (-100.0%), from €162,000 to €0
- Debts after one year +€148,358
new in 2025: €148,358
- Other debts -€39,681
down €39,681 (-20.0%), from €198,147 to €158,466
- Profit (loss) carried forward -€19,923
down €19,923 (-116.3%), from -€17,129 to -€37,052
- Current portion of long-term debt +€8,728
new in 2025: €8,728
- Gross operating margin -€33,851
down €33,851, from €23,457 to -€10,394
- Financial charges -€10,876
down €10,876 (-57.9%), from €18,798 to €7,921
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.
Cash bridge derived
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 | €368,193 | €305,351 | -€62,843 | -17.1% |
| Formation expenses | 20 | €376 | €0 | -€376 | -100.0% |
| Fixed assets | 21/28 | €7,974 | €7,257 | -€717 | -9.0% |
| Tangible fixed assets | 22/27 | €2,094 | €1,377 | -€717 | -34.2% |
| Furniture and vehicles | 24 | €2,094 | €1,377 | -€717 | -34.2% |
| Financial fixed assets | 28 | €5,880 | €5,880 | = | 0.0% |
| Current assets | 29/58 | €359,844 | €298,094 | -€61,750 | -17.2% |
| Stocks and contracts in progress | 3 | €281,201 | €267,614 | -€13,588 | -4.8% |
| Stocks | 30/36 | €281,201 | €267,614 | -€13,588 | -4.8% |
| Cash at bank and in hand | 54/58 | €78,643 | €30,480 | -€48,163 | -61.2% |
| Total equity and liabilities | 10/49 | €368,193 | €305,351 | -€62,843 | -17.1% |
| Equity | 10/15 | €7,871 | -€12,052 | -€19,923 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,129 | -€37,052 | -€19,923 | -116.3% |
| Amounts payable | 17/49 | €360,323 | €317,403 | -€42,920 | -11.9% |
| Amounts payable after more than one year | 17 | - | €148,358 | +€148,358 | |
| Financial debts | 170/4 | - | €148,358 | +€148,358 | |
| Amounts payable within one year | 42/48 | €360,323 | €169,045 | -€191,277 | -53.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,728 | +€8,728 | |
| Financial debts | 43 | €162,000 | €0 | -€162,000 | -100.0% |
| Credit institutions | 430/8 | €162,000 | €0 | -€162,000 | -100.0% |
| Trade debts | 44 | €176 | €1,852 | +€1,676 | +954.7% |
| Suppliers | 440/4 | €176 | €1,852 | +€1,676 | +954.7% |
| Other amounts payable | 47/48 | €198,147 | €158,466 | -€39,681 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,297 | €1,093 | -€205 | -15.8% |
| Other operating charges | 640/8 | €510 | €515 | +€5 | +0.9% |
| Gross operating margin | 9900 | €23,457 | -€10,394 | -€33,851 | |
| Operating profit (loss) | 9901 | €21,649 | -€12,002 | -€33,651 | |
| Financial charges | 65/66B | €18,798 | €7,921 | -€10,876 | -57.9% |
| Recurring financial charges | 65 | €18,798 | €7,921 | -€10,876 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €2,852 | -€19,923 | -€22,775 | |
| Profit (loss) for the period | 9904 | €2,852 | -€19,923 | -€22,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,852 | -€19,923 | -€22,775 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.