Luijo: 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.
Luijo
Largest movements
- Tangible fixed assets -€86,339
down €86,339 (-9.2%), from €939,244 to €852,905
of which Land and buildings: -€79,202
- Receivables within one year -€72,466
down €72,466 (-42.4%), from €171,014 to €98,548
- Profit (loss) carried forward -€105,328
down €105,328 (-102.7%), from -€102,590 to -€207,918
- Debts after one year -€42,200
down €42,200 (-9.8%), from €428,443 to €386,243
- Gross operating margin -€9,853
down €9,853, from €2,380 to -€7,473
- Taxes -€1,102
down €1,102 (-44.3%), from €2,488 to €1,386
- Depreciation -€851
down €851 (-1.0%), from €87,190 to €86,339
- Other operating charges -€400
down €400 (-12.9%), from €3,112 to €2,712
- Financial charges -€215
down €215 (-2.8%), from €7,633 to €7,418
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 | €2,290,540 | €2,131,858 | -€158,682 | -6.9% |
| Fixed assets | 21/28 | €939,244 | €852,905 | -€86,339 | -9.2% |
| Tangible fixed assets | 22/27 | €939,244 | €852,905 | -€86,339 | -9.2% |
| Land and buildings | 22 | €909,110 | €829,908 | -€79,202 | -8.7% |
| Plant, machinery and equipment | 23 | €3,607 | €2,527 | -€1,080 | -29.9% |
| Furniture and vehicles | 24 | €26,527 | €20,470 | -€6,057 | -22.8% |
| Current assets | 29/58 | €1,351,296 | €1,278,953 | -€72,343 | -5.4% |
| Amounts receivable after more than one year | 29 | €1,177,050 | €1,177,050 | = | 0.0% |
| Other amounts receivable | 291 | €1,177,050 | €1,177,050 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €171,014 | €98,548 | -€72,466 | -42.4% |
| Other amounts receivable | 41 | €171,014 | €98,548 | -€72,466 | -42.4% |
| Cash at bank and in hand | 54/58 | €3,232 | €3,355 | +€123 | +3.8% |
| Total equity and liabilities | 10/49 | €2,290,540 | €2,131,858 | -€158,682 | -6.9% |
| Equity | 10/15 | €1,804,228 | €1,698,900 | -€105,328 | -5.8% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €1,801,818 | €1,801,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,500 | €10,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,829 | €16,829 | = | 0.0% |
| Distributable reserves | 133 | €1,774,489 | €1,774,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,590 | -€207,918 | -€105,328 | -102.7% |
| Amounts payable | 17/49 | €486,312 | €432,958 | -€53,354 | -11.0% |
| Amounts payable after more than one year | 17 | €428,443 | €386,243 | -€42,200 | -9.8% |
| Financial debts | 170/4 | €428,443 | €386,243 | -€42,200 | -9.8% |
| Amounts payable within one year | 42/48 | €57,869 | €46,715 | -€11,154 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €41,550 | €42,201 | +€651 | +1.6% |
| Trade debts | 44 | €685 | €651 | -€34 | -5.0% |
| Suppliers | 440/4 | €685 | €651 | -€34 | -5.0% |
| Taxes, remuneration and social security | 45 | €5,634 | €3,863 | -€1,771 | -31.4% |
| Taxes | 450/3 | €5,634 | €3,863 | -€1,771 | -31.4% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,190 | €86,339 | -€851 | -1.0% |
| Other operating charges | 640/8 | €3,112 | €2,712 | -€400 | -12.9% |
| Non-recurring operating charges | 66A | €4,547 | - | -€4,547 | |
| Gross operating margin | 9900 | €2,380 | -€7,473 | -€9,853 | |
| Operating profit (loss) | 9901 | -€92,469 | -€96,524 | -€4,055 | -4.4% |
| Financial charges | 65/66B | €7,633 | €7,418 | -€215 | -2.8% |
| Recurring financial charges | 65 | €7,633 | €7,418 | -€215 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€100,102 | -€103,942 | -€3,840 | -3.8% |
| Income taxes | 67/77 | €2,488 | €1,386 | -€1,102 | -44.3% |
| Profit (loss) for the period | 9904 | -€102,590 | -€105,328 | -€2,738 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,590 | -€105,328 | -€2,738 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.