LUIE HOND: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
LUIE HOND
Largest movements
- Cash +€42,784
up €42,784 (+45.7%), from €93,526 to €136,309
mainly Other debts (+€100,000) and Net result for the year (+€67,436)
- Receivables within one year +€12,522
up €12,522 (+78.4%), from €15,967 to €28,489
of which Other amounts receivable: +€11,953
- Tangible fixed assets -€10,754
down €10,754 (-21.6%), from €49,715 to €38,961
of which Furniture and vehicles: -€10,223
- Other debts +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€57,564
down €57,564 (-38.4%), from €149,824 to €92,260
- Tax, wage and social debts +€2,524
up €2,524 (+30.4%), from €8,300 to €10,824
- Gross operating margin +€22,467
up €22,467 (+27.5%), from €81,808 to €104,275
- Taxes +€7,354
up €7,354 (+46.2%), from €15,907 to €23,261
- Depreciation +€4,134
up €4,134 (+50.1%), from €8,254 to €12,387
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,262 | €204,254 | +€44,992 | +28.3% |
| Fixed assets | 21/28 | €49,770 | €39,091 | -€10,679 | -21.5% |
| Tangible fixed assets | 22/27 | €49,715 | €38,961 | -€10,754 | -21.6% |
| Plant, machinery and equipment | 23 | €4,604 | €4,073 | -€531 | -11.5% |
| Furniture and vehicles | 24 | €45,110 | €34,888 | -€10,223 | -22.7% |
| Financial fixed assets | 28 | €55 | €130 | +€75 | +136% |
| Current assets | 29/58 | €109,492 | €165,163 | +€55,670 | +50.8% |
| Amounts receivable within one year | 40/41 | €15,967 | €28,489 | +€12,522 | +78.4% |
| Trade receivables | 40 | €15,524 | €16,093 | +€569 | +3.7% |
| Other amounts receivable | 41 | €442 | €12,396 | +€11,953 | +2,702% |
| Cash at bank and in hand | 54/58 | €93,526 | €136,309 | +€42,784 | +45.7% |
| Deferred charges and accrued income | 490/1 | - | €365 | +€365 | |
| Total equity and liabilities | 10/49 | €159,262 | €204,254 | +€44,992 | +28.3% |
| Equity | 10/15 | €150,824 | €93,260 | -€57,564 | -38.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,824 | €92,260 | -€57,564 | -38.4% |
| Amounts payable | 17/49 | €8,438 | €110,994 | +€102,556 | +1,215% |
| Amounts payable within one year | 42/48 | €8,438 | €110,994 | +€102,556 | +1,215% |
| Trade debts | 44 | €138 | €170 | +€32 | +23.3% |
| Suppliers | 440/4 | €138 | €170 | +€32 | +23.3% |
| Taxes, remuneration and social security | 45 | €8,300 | €10,824 | +€2,524 | +30.4% |
| Taxes | 450/3 | €8,300 | €10,824 | +€2,524 | +30.4% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,254 | €12,387 | +€4,134 | +50.1% |
| Other operating charges | 640/8 | €516 | €672 | +€156 | +30.2% |
| Non-recurring operating charges | 66A | - | €410 | +€410 | |
| Gross operating margin | 9900 | €81,808 | €104,275 | +€22,467 | +27.5% |
| Operating profit (loss) | 9901 | €73,038 | €90,806 | +€17,768 | +24.3% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €50 | €140 | +€90 | +180% |
| Recurring financial charges | 65 | €50 | €140 | +€90 | +180% |
| Profit (loss) for the period before taxes | 9903 | €72,988 | €90,697 | +€17,709 | +24.3% |
| Income taxes | 67/77 | €15,907 | €23,261 | +€7,354 | +46.2% |
| Profit (loss) for the period | 9904 | €57,081 | €67,436 | +€10,355 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,081 | €67,436 | +€10,355 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.