LUISA SERVICES: 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.
LUISA SERVICES
Largest movements
- Cash -€850
down €850 (-99.0%), from €858 to €9
mainly Net result for the year (-€1,647) and Receivables within one year (-€791)
- Receivables within one year +€791
up €791 (+224.6%), from €352 to €1,143
of which Trade receivables: +€791
- Profit (loss) carried forward -€1,647
down €1,647 (-87.7%), from -€1,878 to -€3,525
- Trade debts +€699
new in 2025: €699
- Tax, wage and social debts +€600
new in 2025: €600
- Other debts +€290
up €290 (+16.0%), from €1,813 to €2,103
- Gross operating margin +€831
up €831 (+44.3%), from -€1,876 to -€1,045
- Purchases and services -€831
down €831 (-44.3%), from €1,876 to €1,045
- Other operating charges +€600
new in 2025: €600
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 | €1,210 | €1,152 | -€59 | -4.9% |
| Current assets | 29/58 | €1,210 | €1,152 | -€59 | -4.9% |
| Amounts receivable within one year | 40/41 | €352 | €1,143 | +€791 | +224.6% |
| Trade receivables | 40 | - | €791 | +€791 | |
| Other amounts receivable | 41 | €352 | €352 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €858 | €9 | -€850 | -99.0% |
| Total equity and liabilities | 10/49 | €1,210 | €1,152 | -€59 | -4.9% |
| Equity | 10/15 | -€603 | -€2,250 | -€1,647 | -273.2% |
| Contributions | 10/11 | €1,275 | €1,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,878 | -€3,525 | -€1,647 | -87.7% |
| Amounts payable | 17/49 | €1,813 | €3,402 | +€1,589 | +87.6% |
| Amounts payable within one year | 42/48 | €1,813 | €3,402 | +€1,589 | +87.6% |
| Trade debts | 44 | - | €699 | +€699 | |
| Suppliers | 440/4 | - | €699 | +€699 | |
| Taxes, remuneration and social security | 45 | - | €600 | +€600 | |
| Taxes | 450/3 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €1,813 | €2,103 | +€290 | +16.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,876 | €1,045 | -€831 | -44.3% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Gross operating margin | 9900 | -€1,876 | -€1,045 | +€831 | +44.3% |
| Operating profit (loss) | 9901 | -€1,876 | -€1,645 | +€231 | +12.3% |
| Financial charges | 65/66B | €2 | €2 | = | 0.0% |
| Recurring financial charges | 65 | €2 | €2 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,878 | -€1,647 | +€231 | +12.3% |
| Profit (loss) for the period | 9904 | -€1,878 | -€1,647 | +€231 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,878 | -€1,647 | +€231 | +12.3% |
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 4 October 2026 via checked.be.