Lui et Nous: 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.
Lui et Nous
Largest movements
- Cash +€121,941
up €121,941 (+40.6%), from €300,125 to €422,066
mainly Receivables within one year (+€99,188) and Net result for the year (+€31,358)
- Receivables within one year -€99,188
down €99,188 (-97.1%), from €102,129 to €2,941
- Deferred charges and accrued income +€10,027
up €10,027 (+37.8%), from €26,546 to €36,574
- Profit (loss) carried forward +€31,358
up €31,358 (+10.0%), from €313,245 to €344,603
- Staff costs +€32,431
up €32,431 (+3.8%), from €860,150 to €892,582
- Gross operating margin -€30,148
down €30,148 (-3.2%), from €956,761 to €926,613
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,847 | €501,556 | +€28,710 | +6.1% |
| Fixed assets | 21/28 | €44,046 | €39,976 | -€4,071 | -9.2% |
| Tangible fixed assets | 22/27 | €44,046 | €39,976 | -€4,071 | -9.2% |
| Land and buildings | 22 | €34,213 | €31,136 | -€3,077 | -9.0% |
| Furniture and vehicles | 24 | €9,833 | €8,839 | -€993 | -10.1% |
| Current assets | 29/58 | €428,800 | €461,581 | +€32,780 | +7.6% |
| Amounts receivable within one year | 40/41 | €102,129 | €2,941 | -€99,188 | -97.1% |
| Trade receivables | 40 | €102,129 | €2,941 | -€99,188 | -97.1% |
| Cash at bank and in hand | 54/58 | €300,125 | €422,066 | +€121,941 | +40.6% |
| Deferred charges and accrued income | 490/1 | €26,546 | €36,574 | +€10,027 | +37.8% |
| Total equity and liabilities | 10/49 | €472,847 | €501,556 | +€28,710 | +6.1% |
| Equity | 10/15 | €330,236 | €359,757 | +€29,521 | +8.9% |
| Profit (loss) carried forward | 14 | €313,245 | €344,603 | +€31,358 | +10.0% |
| Investment grants | 15 | €16,991 | €15,154 | -€1,837 | -10.8% |
| Amounts payable | 17/49 | €142,610 | €141,799 | -€811 | -0.6% |
| Amounts payable within one year | 42/48 | €132,365 | €130,325 | -€2,039 | -1.5% |
| Trade debts | 44 | €4,504 | €5,753 | +€1,249 | +27.7% |
| Suppliers | 440/4 | €4,504 | €5,753 | +€1,249 | +27.7% |
| Taxes, remuneration and social security | 45 | €127,860 | €117,411 | -€10,449 | -8.2% |
| Taxes | 450/3 | €6,335 | €7,250 | +€915 | +14.5% |
| Remuneration and social security | 454/9 | €121,526 | €110,161 | -€11,364 | -9.4% |
| Accrued charges and deferred income | 492/3 | €10,246 | €11,474 | +€1,228 | +12.0% |
| Non-recurring operating income | 76A | €3,986 | €14,479 | +€10,493 | +263% |
| Remuneration, social security and pensions | 62 | €860,150 | €892,582 | +€32,431 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,214 | €6,179 | -€2,035 | -24.8% |
| Other operating charges | 640/8 | €871 | €1,453 | +€581 | +66.7% |
| Non-recurring operating charges | 66A | €79 | €0 | -€79 | -100% |
| Gross operating margin | 9900 | €956,761 | €926,613 | -€30,148 | -3.2% |
| Operating profit (loss) | 9901 | €87,447 | €26,400 | -€61,048 | -69.8% |
| Financial income | 75/76B | €2,493 | €5,004 | +€2,511 | +101% |
| Recurring financial income | 75 | €2,493 | €5,004 | +€2,511 | +101% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €89,895 | €31,358 | -€58,537 | -65.1% |
| Profit (loss) for the period | 9904 | €89,895 | €31,358 | -€58,537 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,895 | €31,358 | -€58,537 | -65.1% |
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 29 October 2026 via checked.be.