LU Brussels: 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.
LU Brussels
Largest movements
- Cash -€69,555
down €69,555 (-99.9%), from €69,611 to €56
mainly Net result for the year (-€38,698) and Trade debts (-€27,104)
- Receivables within one year +€896
up €896 (+78.4%), from €1,144 to €2,040
of which Other amounts receivable: +€1,249
- Profit (loss) carried forward -€38,698
down €38,698, from €13,644 to -€25,053
- Trade debts -€27,104
down €27,104 (-99.1%), from €27,341 to €237
- Tax, wage and social debts -€5,128
down €5,128 (-47.3%), from €10,849 to €5,721
- Other debts +€3,909
up €3,909 (+24.2%), from €16,133 to €20,041
- Accrued charges and deferred income -€1,638
no longer reported in 2024 (was €1,638)
- Purchases and services -€288,806
no longer reported in 2024 (was €288,806)
- Gross operating margin -€60,278
down €60,278, from €22,679 to -€37,599
- Taxes -€5,017
no longer reported in 2024 (was €5,017)
- Other operating charges +€457
up €457 (+102.3%), from €447 to €904
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,655 | €5,996 | -€68,659 | -92.0% |
| Fixed assets | 21/28 | €3,900 | €3,900 | = | 0.0% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €70,755 | €2,096 | -€68,659 | -97.0% |
| Amounts receivable within one year | 40/41 | €1,144 | €2,040 | +€896 | +78.4% |
| Trade receivables | 40 | €353 | - | -€353 | |
| Other amounts receivable | 41 | €790 | €2,040 | +€1,249 | +158.0% |
| Cash at bank and in hand | 54/58 | €69,611 | €56 | -€69,555 | -99.9% |
| Total equity and liabilities | 10/49 | €74,655 | €5,996 | -€68,659 | -92.0% |
| Equity | 10/15 | €18,694 | -€20,003 | -€38,698 | |
| Contributions | 10/11 | €5,050 | €5,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,644 | -€25,053 | -€38,698 | |
| Amounts payable | 17/49 | €55,960 | €25,999 | -€29,961 | -53.5% |
| Amounts payable within one year | 42/48 | €54,322 | €25,999 | -€28,323 | -52.1% |
| Trade debts | 44 | €27,341 | €237 | -€27,104 | -99.1% |
| Suppliers | 440/4 | €27,341 | €237 | -€27,104 | -99.1% |
| Taxes, remuneration and social security | 45 | €10,849 | €5,721 | -€5,128 | -47.3% |
| Taxes | 450/3 | €10,849 | €5,721 | -€5,128 | -47.3% |
| Other amounts payable | 47/48 | €16,133 | €20,041 | +€3,909 | +24.2% |
| Accrued charges and deferred income | 492/3 | €1,638 | - | -€1,638 | |
| Goods, raw materials, services and sundry goods | 60/61 | €288,806 | - | -€288,806 | |
| Other operating charges | 640/8 | €447 | €904 | +€457 | +102.3% |
| Gross operating margin | 9900 | €22,679 | -€37,599 | -€60,278 | |
| Operating profit (loss) | 9901 | €22,232 | -€38,503 | -€60,735 | |
| Financial charges | 65/66B | €310 | €194 | -€116 | -37.3% |
| Recurring financial charges | 65 | €310 | €194 | -€116 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €21,922 | -€38,698 | -€60,619 | |
| Income taxes | 67/77 | €5,017 | - | -€5,017 | |
| Profit (loss) for the period | 9904 | €16,905 | -€38,698 | -€55,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,905 | -€38,698 | -€55,602 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.