LUIHOEVE: 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.
LUIHOEVE
Largest movements
- Tangible fixed assets -€3,559
down €3,559 (-19.8%), from €18,015 to €14,456
of which Land and buildings: -€3,692
- Stocks and contracts +€1,504
new in 2025: €1,504
- Cash +€1,250
up €1,250 (+314%), from €398 to €1,648
mainly Other debts (+€36,515) and Depreciation (+€11,323)
- Receivables within one year -€787
down €787 (-69.2%), from €1,137 to €350
of which Trade receivables: -€1,057
- Deferred charges and accrued income +€671
new in 2025: €671
- Other debts +€36,515
up €36,515 (+2,765%), from €1,321 to €37,835
- Reserves -€30,351
down €30,351 (-100%), from €30,351 to €0
- Debts after one year -€10,353
down €10,353 (-16.7%), from €61,866 to €51,513
- Profit (loss) carried forward +€3,272
up €3,272 (+3.2%), from -€103,519 to -€100,247
- Trade debts -€457
down €457 (-67.9%), from €674 to €217
- Gross operating margin +€12,717
up €12,717 (+54.1%), from -€23,513 to -€10,796
- Depreciation -€9,423
down €9,423 (-45.4%), from €20,746 to €11,323
- Other operating charges +€550
up €550 (+23.1%), from €2,382 to €2,932
- Financial charges -€256
down €256 (-10.6%), from €2,423 to €2,167
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 | €19,550 | €18,631 | -€919 | -4.7% |
| Fixed assets | 21/28 | €18,015 | €14,456 | -€3,559 | -19.8% |
| Tangible fixed assets | 22/27 | €18,015 | €14,456 | -€3,559 | -19.8% |
| Land and buildings | 22 | €16,759 | €13,067 | -€3,692 | -22.0% |
| Plant, machinery and equipment | 23 | €1,256 | €1,389 | +€133 | +10.6% |
| Current assets | 29/58 | €1,535 | €4,175 | +€2,640 | +172% |
| Stocks and contracts in progress | 3 | - | €1,504 | +€1,504 | |
| Stocks | 30/36 | - | €1,504 | +€1,504 | |
| Amounts receivable within one year | 40/41 | €1,137 | €350 | -€787 | -69.2% |
| Trade receivables | 40 | €1,137 | €80 | -€1,057 | -93.0% |
| Other amounts receivable | 41 | - | €270 | +€270 | |
| Cash at bank and in hand | 54/58 | €398 | €1,648 | +€1,250 | +314% |
| Deferred charges and accrued income | 490/1 | - | €671 | +€671 | |
| Total equity and liabilities | 10/49 | €19,550 | €18,631 | -€919 | -4.7% |
| Equity | 10/15 | -€54,618 | -€81,697 | -€27,079 | -49.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €30,351 | €0 | -€30,351 | -100% |
| Distributable reserves | 133 | €30,351 | €0 | -€30,351 | -100% |
| Profit (loss) carried forward | 14 | -€103,519 | -€100,247 | +€3,272 | +3.2% |
| Amounts payable | 17/49 | €74,168 | €100,328 | +€26,160 | +35.3% |
| Amounts payable after more than one year | 17 | €61,866 | €51,513 | -€10,353 | -16.7% |
| Financial debts | 170/4 | €61,866 | €51,513 | -€10,353 | -16.7% |
| Amounts payable within one year | 42/48 | €12,302 | €48,405 | +€36,103 | +293% |
| Current portion of amounts payable after more than one year | 42 | €10,055 | €10,353 | +€298 | +3.0% |
| Trade debts | 44 | €674 | €217 | -€457 | -67.9% |
| Suppliers | 440/4 | €674 | €217 | -€457 | -67.9% |
| Taxes, remuneration and social security | 45 | €252 | €0 | -€252 | -100% |
| Taxes | 450/3 | €252 | €0 | -€252 | -100% |
| Other amounts payable | 47/48 | €1,321 | €37,835 | +€36,515 | +2,765% |
| Accrued charges and deferred income | 492/3 | - | €410 | +€410 | |
| Non-recurring operating income | 76A | €102 | €36 | -€66 | -64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,746 | €11,323 | -€9,423 | -45.4% |
| Other operating charges | 640/8 | €2,382 | €2,932 | +€550 | +23.1% |
| Gross operating margin | 9900 | -€23,513 | -€10,796 | +€12,717 | +54.1% |
| Operating profit (loss) | 9901 | -€46,642 | -€25,051 | +€21,591 | +46.3% |
| Financial income | 75/76B | - | €139 | +€139 | |
| Recurring financial income | 75 | - | €139 | +€139 | |
| Financial charges | 65/66B | €2,423 | €2,167 | -€256 | -10.6% |
| Recurring financial charges | 65 | €2,423 | €2,167 | -€256 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€49,064 | -€27,079 | +€21,986 | +44.8% |
| Income taxes | 67/77 | €136 | €0 | -€136 | -99.9% |
| Profit (loss) for the period | 9904 | -€49,200 | -€27,079 | +€22,121 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,200 | -€27,079 | +€22,121 | +45.0% |
Source: filed annual accounts (NBB), financial years ended 29 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.