LUIS CONSTRUCTION: 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.
LUIS CONSTRUCTION
Largest movements
- Tangible fixed assets -€3,382
down €3,382 (-40.0%), from €8,454 to €5,073
- Cash +€2,559
up €2,559 (+19.4%), from €13,207 to €15,766
mainly Other debts (+€6,429) and Depreciation (+€3,382)
- Receivables within one year +€836
up €836 (+4.4%), from €19,040 to €19,876
of which Trade receivables: +€698
- Other debts +€6,429
new in 2022: €6,429
- Tax, wage and social debts -€3,913
down €3,913 (-54.6%), from €7,170 to €3,257
- Trade debts -€3,097
down €3,097 (-83.8%), from €3,697 to €600
- Profit (loss) carried forward +€594
up €594 (+2.2%), from €26,835 to €27,429
- Gross operating margin -€10,635
down €10,635 (-64.9%), from €16,387 to €5,752
- Taxes -€1,943
down €1,943 (-74.7%), from €2,600 to €657
- Other operating charges +€915
up €915 (+1726.6%), from €53 to €968
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,701 | €40,714 | +€13 | 0.0% |
| Fixed assets | 21/28 | €8,454 | €5,073 | -€3,382 | -40.0% |
| Tangible fixed assets | 22/27 | €8,454 | €5,073 | -€3,382 | -40.0% |
| Furniture and vehicles | 24 | €8,454 | €5,073 | -€3,382 | -40.0% |
| Current assets | 29/58 | €32,247 | €35,642 | +€3,395 | +10.5% |
| Amounts receivable within one year | 40/41 | €19,040 | €19,876 | +€836 | +4.4% |
| Trade receivables | 40 | €18,573 | €19,271 | +€698 | +3.8% |
| Other amounts receivable | 41 | €467 | €605 | +€138 | +29.7% |
| Cash at bank and in hand | 54/58 | €13,207 | €15,766 | +€2,559 | +19.4% |
| Total equity and liabilities | 10/49 | €40,701 | €40,714 | +€13 | 0.0% |
| Equity | 10/15 | €29,835 | €30,429 | +€594 | +2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,835 | €27,429 | +€594 | +2.2% |
| Amounts payable | 17/49 | €10,867 | €10,286 | -€581 | -5.3% |
| Amounts payable within one year | 42/48 | €10,867 | €10,286 | -€581 | -5.3% |
| Trade debts | 44 | €3,697 | €600 | -€3,097 | -83.8% |
| Suppliers | 440/4 | €3,697 | €600 | -€3,097 | -83.8% |
| Taxes, remuneration and social security | 45 | €7,170 | €3,257 | -€3,913 | -54.6% |
| Taxes | 450/3 | €7,170 | €3,257 | -€3,913 | -54.6% |
| Other amounts payable | 47/48 | - | €6,429 | +€6,429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,382 | €3,382 | = | 0.0% |
| Other operating charges | 640/8 | €53 | €968 | +€915 | +1726.6% |
| Gross operating margin | 9900 | €16,387 | €5,752 | -€10,635 | -64.9% |
| Operating profit (loss) | 9901 | €12,952 | €1,402 | -€11,550 | -89.2% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €223 | €164 | -€59 | -26.5% |
| Recurring financial charges | 65 | €223 | €164 | -€59 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €12,729 | €1,251 | -€11,478 | -90.2% |
| Income taxes | 67/77 | €2,600 | €657 | -€1,943 | -74.7% |
| Profit (loss) for the period | 9904 | €10,129 | €594 | -€9,535 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,129 | €594 | -€9,535 | -94.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.