LUJACENSES: 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.
LUJACENSES
Largest movements
- Receivables within one year -€31,325
down €31,325 (-88.1%), from €35,550 to €4,225
of which Trade receivables: -€35,493
- Reserves +€234,033
up €234,033 (+21.7%), from €1.1m to €1.3m
- Debts after one year -€205,499
down €205,499 (-49.7%), from €413,843 to €208,344
- Other debts -€57,647
down €57,647 (-73.4%), from €78,495 to €20,847
- Gross operating margin +€75,815
up €75,815 (+38.6%), from €196,405 to €272,220
- Taxes +€21,486
up €21,486 (+48.1%), from €44,713 to €66,199
- Financial charges -€4,064
down €4,064 (-22.0%), from €18,476 to €14,412
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 | €1,924,662 | €1,876,686 | -€47,977 | -2.5% |
| Formation expenses | 20 | €6,969 | €1,288 | -€5,681 | -81.5% |
| Fixed assets | 21/28 | €1,859,938 | €1,859,191 | -€747 | 0.0% |
| Tangible fixed assets | 22/27 | €2,196 | €1,392 | -€804 | -36.6% |
| Furniture and vehicles | 24 | €2,196 | €1,392 | -€804 | -36.6% |
| Financial fixed assets | 28 | €1,857,742 | €1,857,799 | +€57 | 0.0% |
| Current assets | 29/58 | €57,755 | €16,206 | -€41,549 | -71.9% |
| Amounts receivable within one year | 40/41 | €35,550 | €4,225 | -€31,325 | -88.1% |
| Trade receivables | 40 | €35,550 | €57 | -€35,493 | -99.8% |
| Other amounts receivable | 41 | - | €4,168 | +€4,168 | |
| Cash at bank and in hand | 54/58 | €17,124 | €7,264 | -€9,860 | -57.6% |
| Deferred charges and accrued income | 490/1 | €5,081 | €4,717 | -€364 | -7.2% |
| Total equity and liabilities | 10/49 | €1,924,662 | €1,876,686 | -€47,977 | -2.5% |
| Equity | 10/15 | €1,178,549 | €1,412,582 | +€234,033 | +19.9% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €1,076,549 | €1,310,582 | +€234,033 | +21.7% |
| Distributable reserves | 133 | €1,076,549 | €1,310,582 | +€234,033 | +21.7% |
| Amounts payable | 17/49 | €746,114 | €464,103 | -€282,010 | -37.8% |
| Amounts payable after more than one year | 17 | €413,843 | €208,344 | -€205,499 | -49.7% |
| Financial debts | 170/4 | €413,843 | €208,344 | -€205,499 | -49.7% |
| Amounts payable within one year | 42/48 | €314,771 | €253,596 | -€61,174 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €202,692 | €205,499 | +€2,806 | +1.4% |
| Trade debts | 44 | €4,835 | €1,019 | -€3,816 | -78.9% |
| Suppliers | 440/4 | €4,835 | €1,019 | -€3,816 | -78.9% |
| Taxes, remuneration and social security | 45 | €28,749 | €26,231 | -€2,518 | -8.8% |
| Taxes | 450/3 | €28,749 | €26,231 | -€2,518 | -8.8% |
| Other amounts payable | 47/48 | €78,495 | €20,847 | -€57,647 | -73.4% |
| Accrued charges and deferred income | 492/3 | €17,500 | €2,163 | -€15,337 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,896 | €6,485 | +€589 | +10.0% |
| Other operating charges | 640/8 | €1,112 | €1,090 | -€22 | -2.0% |
| Gross operating margin | 9900 | €196,405 | €272,220 | +€75,815 | +38.6% |
| Operating profit (loss) | 9901 | €189,396 | €264,645 | +€75,249 | +39.7% |
| Financial income | 75/76B | €48,300 | €50,000 | +€1,700 | +3.5% |
| Recurring financial income | 75 | €48,300 | €50,000 | +€1,700 | +3.5% |
| Financial charges | 65/66B | €18,476 | €14,412 | -€4,064 | -22.0% |
| Recurring financial charges | 65 | €18,476 | €14,412 | -€4,064 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €219,220 | €300,233 | +€81,013 | +37.0% |
| Income taxes | 67/77 | €44,713 | €66,199 | +€21,486 | +48.1% |
| Profit (loss) for the period | 9904 | €174,506 | €234,033 | +€59,527 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €174,506 | €234,033 | +€59,527 | +34.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.