LUFA: 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.
LUFA
Largest movements
- Receivables within one year +€100,000
new in 2025: €100,000
- Other debts +€813,283
up €813,283 (+32.8%), from €2.5m to €3.3m
- Profit (loss) carried forward -€723,987
down €723,987 (-435.2%), from -€166,375 to -€890,361
- Gross operating margin -€442,548
down €442,548 (-303.0%), from -€146,065 to -€588,613
- Financial charges +€124,314
up €124,314 (+285778.2%), from €44 to €124,357
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 | €2,340,692 | €2,430,766 | +€90,073 | +3.8% |
| Fixed assets | 21/28 | €2,330,680 | €2,330,680 | = | 0.0% |
| Financial fixed assets | 28 | €2,330,680 | €2,330,680 | = | 0.0% |
| Current assets | 29/58 | €10,012 | €100,086 | +€90,073 | +899.6% |
| Amounts receivable within one year | 40/41 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 41 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €10,012 | €86 | -€9,927 | -99.1% |
| Total equity and liabilities | 10/49 | €2,340,692 | €2,430,766 | +€90,073 | +3.8% |
| Equity | 10/15 | -€156,375 | -€880,361 | -€723,987 | -463.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,375 | -€890,361 | -€723,987 | -435.2% |
| Amounts payable | 17/49 | €2,497,067 | €3,311,127 | +€814,060 | +32.6% |
| Amounts payable within one year | 42/48 | €2,497,067 | €3,311,127 | +€814,060 | +32.6% |
| Trade debts | 44 | €19,487 | €0 | -€19,487 | -100.0% |
| Suppliers | 440/4 | €19,487 | €0 | -€19,487 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €20,264 | +€20,264 | |
| Taxes | 450/3 | - | €20,264 | +€20,264 | |
| Other amounts payable | 47/48 | €2,477,580 | €3,290,863 | +€813,283 | +32.8% |
| Other operating charges | 640/8 | €387 | €128 | -€259 | -67.0% |
| Non-recurring operating charges | 66A | - | €10,889 | +€10,889 | |
| Gross operating margin | 9900 | -€146,065 | -€588,613 | -€442,548 | -303.0% |
| Operating profit (loss) | 9901 | -€146,452 | -€599,630 | -€453,177 | -309.4% |
| Financial charges | 65/66B | €44 | €124,357 | +€124,314 | +285778.2% |
| Recurring financial charges | 65 | €44 | €124,357 | +€124,314 | +285778.2% |
| Profit (loss) for the period before taxes | 9903 | -€146,496 | -€723,987 | -€577,491 | -394.2% |
| Profit (loss) for the period | 9904 | -€146,496 | -€723,987 | -€577,491 | -394.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€146,496 | -€723,987 | -€577,491 | -394.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.