LUIGI: 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.
LUIGI
Largest movements
- Cash -€6,233
down €6,233 (-100.0%), from €6,235 to €2
mainly Receivables within one year (-€3,557) and Other debts (-€2,522)
- Receivables within one year +€3,557
new in 2024: €3,557
- Other debts -€2,522
no longer reported in 2024 (was €2,522)
- Profit (loss) carried forward -€155
down €155 (-0.8%), from -€18,648 to -€18,803
- Gross operating margin +€1,739
no longer reported in 2024 (was -€1,739)
- Financial charges -€308
down €308 (-66.5%), from €463 to €155
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,920 | €8,243 | -€2,677 | -24.5% |
| Fixed assets | 21/28 | €4,685 | €4,685 | = | 0.0% |
| Financial fixed assets | 28 | €4,685 | €4,685 | = | 0.0% |
| Current assets | 29/58 | €6,235 | €3,559 | -€2,677 | -42.9% |
| Amounts receivable within one year | 40/41 | - | €3,557 | +€3,557 | |
| Other amounts receivable | 41 | - | €3,557 | +€3,557 | |
| Cash at bank and in hand | 54/58 | €6,235 | €2 | -€6,233 | -100.0% |
| Total equity and liabilities | 10/49 | €10,920 | €8,243 | -€2,677 | -24.5% |
| Equity | 10/15 | €8,398 | €8,243 | -€155 | -1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,454 | €8,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,835 | €7,835 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,648 | -€18,803 | -€155 | -0.8% |
| Amounts payable | 17/49 | €2,522 | - | -€2,522 | |
| Amounts payable within one year | 42/48 | €2,522 | - | -€2,522 | |
| Other amounts payable | 47/48 | €2,522 | - | -€2,522 | |
| Gross operating margin | 9900 | -€1,739 | - | +€1,739 | |
| Operating profit (loss) | 9901 | -€1,739 | - | +€1,739 | |
| Financial charges | 65/66B | €463 | €155 | -€308 | -66.5% |
| Recurring financial charges | 65 | €463 | €155 | -€308 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,202 | -€155 | +€2,047 | +93.0% |
| Profit (loss) for the period | 9904 | -€2,202 | -€155 | +€2,047 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,202 | -€155 | +€2,047 | +93.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.