LUC AILLIET: what changed
LUC AILLIET
Largest movements
- Cash +€33,312
up €33,312 (+53.9%), from €61,826 to €95,139
mainly Net result for the year (+€29,431) and Depreciation (+€21,084)
- Tangible fixed assets -€19,568
down €19,568 (-22.5%), from €87,022 to €67,454
of which Land and buildings: -€13,317
- Reserves +€29,431
up €29,431 (+39.3%), from €74,925 to €104,356
of which Distributable reserves: +€29,431
- Debts after one year -€10,136
down €10,136 (-29.0%), from €34,908 to €24,772
- Tax, wage and social debts -€2,863
no longer reported in 2026 (was €2,863)
- Trade debts -€1,743
down €1,743 (-26.9%), from €6,472 to €4,729
- Gross operating margin +€15,316
up €15,316 (+42.0%), from €36,472 to €51,789
- Depreciation -€3,116
down €3,116 (-12.9%), from €24,200 to €21,084
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,848 | €162,593 | +€13,745 | +9.2% |
| Fixed assets | 21/28 | €87,022 | €67,454 | -€19,568 | -22.5% |
| Tangible fixed assets | 22/27 | €87,022 | €67,454 | -€19,568 | -22.5% |
| Land and buildings | 22 | €58,610 | €45,293 | -€13,317 | -22.7% |
| Plant, machinery and equipment | 23 | €12,363 | €11,126 | -€1,237 | -10.0% |
| Furniture and vehicles | 24 | €16,049 | €11,035 | -€5,014 | -31.2% |
| Current assets | 29/58 | €61,826 | €95,139 | +€33,312 | +53.9% |
| Cash at bank and in hand | 54/58 | €61,826 | €95,139 | +€33,312 | +53.9% |
| Total equity and liabilities | 10/49 | €148,848 | €162,593 | +€13,745 | +9.2% |
| Equity | 10/15 | €93,525 | €122,956 | +€29,431 | +31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,925 | €104,356 | +€29,431 | +39.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,979 | €1,979 | = | 0.0% |
| Distributable reserves | 133 | €71,086 | €100,517 | +€29,431 | +41.4% |
| Amounts payable | 17/49 | €55,323 | €39,637 | -€15,686 | -28.4% |
| Amounts payable after more than one year | 17 | €34,908 | €24,772 | -€10,136 | -29.0% |
| Financial debts | 170/4 | €34,908 | €24,772 | -€10,136 | -29.0% |
| Amounts payable within one year | 42/48 | €19,404 | €14,865 | -€4,540 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €10,070 | €10,136 | +€66 | +0.7% |
| Trade debts | 44 | €6,472 | €4,729 | -€1,743 | -26.9% |
| Suppliers | 440/4 | €6,472 | €4,729 | -€1,743 | -26.9% |
| Taxes, remuneration and social security | 45 | €2,863 | - | -€2,863 | |
| Remuneration and social security | 454/9 | €2,863 | - | -€2,863 | |
| Accrued charges and deferred income | 492/3 | €1,010 | - | -€1,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,200 | €21,084 | -€3,116 | -12.9% |
| Other operating charges | 640/8 | €267 | €208 | -€59 | -22.2% |
| Gross operating margin | 9900 | €36,472 | €51,789 | +€15,316 | +42.0% |
| Operating profit (loss) | 9901 | €12,006 | €30,498 | +€18,492 | +154% |
| Financial charges | 65/66B | €452 | €565 | +€113 | +25.1% |
| Recurring financial charges | 65 | €452 | €565 | +€113 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €11,554 | €29,933 | +€18,379 | +159% |
| Income taxes | 67/77 | €665 | €502 | -€163 | -24.5% |
| Profit (loss) for the period | 9904 | €10,889 | €29,431 | +€18,542 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €10,889 | €29,431 | +€18,542 | +170% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.