LUI58: 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.
LUI58
Largest movements
- Receivables within one year -€65,454
down €65,454 (-15.6%), from €418,891 to €353,437
of which Trade receivables: -€65,000
- Trade debts -€114,602
down €114,602 (-98.8%), from €115,951 to €1,349
- Profit (loss) carried forward +€35,778
up €35,778 (+11.8%), from €302,433 to €338,211
- Tax, wage and social debts +€10,236
up €10,236 (+33.4%), from €30,606 to €40,842
of which Remuneration and social security: +€20,837
- Gross operating margin +€76,496
up €76,496 (+57.4%), from €133,159 to €209,655
- Write-downs +€20,000
new in 2025: €20,000
- Taxes +€12,991
up €12,991 (+632.2%), from €2,055 to €15,046
- Staff costs +€6,150
up €6,150 (+4.8%), from €126,946 to €133,096
- Other operating charges +€4,427
up €4,427 (+560.4%), from €790 to €5,217
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 | €756,385 | €687,797 | -€68,588 | -9.1% |
| Fixed assets | 21/28 | €330,300 | €330,300 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €330,300 | €330,300 | = | 0.0% |
| Current assets | 29/58 | €426,085 | €357,497 | -€68,588 | -16.1% |
| Amounts receivable within one year | 40/41 | €418,891 | €353,437 | -€65,454 | -15.6% |
| Trade receivables | 40 | €183,000 | €118,000 | -€65,000 | -35.5% |
| Other amounts receivable | 41 | €235,891 | €235,437 | -€454 | -0.2% |
| Cash at bank and in hand | 54/58 | €6,038 | €2,133 | -€3,905 | -64.7% |
| Deferred charges and accrued income | 490/1 | €1,156 | €1,927 | +€771 | +66.7% |
| Total equity and liabilities | 10/49 | €756,385 | €687,797 | -€68,588 | -9.1% |
| Equity | 10/15 | €552,893 | €588,671 | +€35,778 | +6.5% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €302,433 | €338,211 | +€35,778 | +11.8% |
| Amounts payable | 17/49 | €203,492 | €99,126 | -€104,366 | -51.3% |
| Amounts payable within one year | 42/48 | €203,492 | €99,126 | -€104,366 | -51.3% |
| Trade debts | 44 | €115,951 | €1,349 | -€114,602 | -98.8% |
| Suppliers | 440/4 | €115,951 | €1,349 | -€114,602 | -98.8% |
| Taxes, remuneration and social security | 45 | €30,606 | €40,842 | +€10,236 | +33.4% |
| Taxes | 450/3 | €30,606 | €20,005 | -€10,601 | -34.6% |
| Remuneration and social security | 454/9 | - | €20,837 | +€20,837 | |
| Other amounts payable | 47/48 | €56,935 | €56,935 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €126,946 | €133,096 | +€6,150 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €790 | €5,217 | +€4,427 | +560.4% |
| Gross operating margin | 9900 | €133,159 | €209,655 | +€76,496 | +57.4% |
| Operating profit (loss) | 9901 | €5,423 | €51,342 | +€45,919 | +846.7% |
| Financial charges | 65/66B | €240 | €504 | +€264 | +110.0% |
| Recurring financial charges | 65 | €240 | €504 | +€264 | +110.0% |
| Profit (loss) for the period before taxes | 9903 | €5,183 | €50,838 | +€45,655 | +880.9% |
| Income taxes | 67/77 | €2,055 | €15,046 | +€12,991 | +632.2% |
| Profit (loss) for the period | 9904 | €3,128 | €35,792 | +€32,664 | +1044.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,128 | €35,792 | +€32,664 | +1044.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.