Lujain: 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.
Lujain
Largest movements
- Receivables within one year +€163,901
new in 2025: €163,901
- Stocks and contracts +€5,947
up €5,947 (+595.4%), from €999 to €6,946
- Cash -€5,675
down €5,675 (-58.1%), from €9,766 to €4,092
mainly Receivables within one year (-€163,901) and Stocks and contracts (-€5,947)
- Trade debts +€85,971
up €85,971 (+4146.1%), from €2,074 to €88,045
- Profit (loss) carried forward +€49,215
up €49,215 (+3523.4%), from €1,397 to €50,612
- Tax, wage and social debts +€33,637
up €33,637 (+1288.5%), from €2,610 to €36,247
of which Remuneration and social security: +€27,616
- Other debts -€3,649
down €3,649 (-99.0%), from €3,685 to €35
- Turnover -€156,485
no longer reported in 2025 (was €156,485)
- Purchases and services -€125,195
no longer reported in 2025 (was €125,195)
- Staff costs +€22,068
up €22,068 (+69.8%), from €31,633 to €53,701
- Gross operating margin +€17,053
up €17,053 (+51.2%), from €33,290 to €50,343
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 | €10,765 | €174,939 | +€164,174 | +1525.0% |
| Current assets | 29/58 | €10,765 | €174,939 | +€164,174 | +1525.0% |
| Stocks and contracts in progress | 3 | €999 | €6,946 | +€5,947 | +595.4% |
| Stocks | 30/36 | €999 | €6,946 | +€5,947 | +595.4% |
| Amounts receivable within one year | 40/41 | - | €163,901 | +€163,901 | |
| Trade receivables | 40 | - | €163,901 | +€163,901 | |
| Cash at bank and in hand | 54/58 | €9,766 | €4,092 | -€5,675 | -58.1% |
| Total equity and liabilities | 10/49 | €10,765 | €174,939 | +€164,174 | +1525.0% |
| Equity | 10/15 | €2,397 | €50,612 | +€48,215 | +2011.6% |
| Contributions | 10/11 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €1,397 | €50,612 | +€49,215 | +3523.4% |
| Amounts payable | 17/49 | €8,369 | €124,327 | +€115,959 | +1385.6% |
| Amounts payable within one year | 42/48 | €8,369 | €124,327 | +€115,959 | +1385.6% |
| Trade debts | 44 | €2,074 | €88,045 | +€85,971 | +4146.1% |
| Suppliers | 440/4 | €2,074 | €88,045 | +€85,971 | +4146.1% |
| Taxes, remuneration and social security | 45 | €2,610 | €36,247 | +€33,637 | +1288.5% |
| Taxes | 450/3 | €1,598 | €7,619 | +€6,021 | +376.8% |
| Remuneration and social security | 454/9 | €1,012 | €28,628 | +€27,616 | +2727.6% |
| Other amounts payable | 47/48 | €3,685 | €35 | -€3,649 | -99.0% |
| Turnover | 70 | €156,485 | - | -€156,485 | |
| Goods, raw materials, services and sundry goods | 60/61 | €125,195 | - | -€125,195 | |
| Remuneration, social security and pensions | 62 | €31,633 | €53,701 | +€22,068 | +69.8% |
| Other operating charges | 640/8 | €262 | €544 | +€282 | +107.9% |
| Gross operating margin | 9900 | €33,290 | €50,343 | +€17,053 | +51.2% |
| Operating profit (loss) | 9901 | €1,395 | -€3,902 | -€5,297 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €83 | €78 | -€5 | -5.6% |
| Recurring financial charges | 65 | €83 | €78 | -€5 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,312 | -€3,980 | -€5,292 | |
| Income taxes | 67/77 | €118 | - | -€118 | |
| Profit (loss) for the period | 9904 | €1,194 | -€3,980 | -€5,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,194 | -€3,980 | -€5,174 |
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 5 October 2026 via checked.be.