LUJARO: 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.
LUJARO
Largest movements
- Current assets +€848,267
up €848,267 (+208.2%), from €407,451 to €1.3m
- Debts within one year +€830,262
up €830,262 (+8024.1%), from €10,347 to €840,609
- Profit (loss) carried forward +€25,954
up €25,954 (+7.9%), from €328,904 to €354,857
- Gross operating margin +€47,894
up €47,894, from -€6,056 to €41,837
- Taxes +€14,750
up €14,750 (+584.7%), from €2,523 to €17,273
- Depreciation +€6,056
new in 2017: €6,056
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,451 | €1,263,667 | +€856,216 | +210.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €7,949 | +€7,949 | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €7,949 | +€7,949 | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €407,451 | €1,255,718 | +€848,267 | +208.2% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,920 | €28,812 | +€26,892 | +1400.6% |
| Current investments | 50/53 | - | €405,531 | +€405,531 | |
| Cash at bank and in hand | 54/58 | €405,531 | €405,531 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €407,451 | €1,263,667 | +€856,216 | +210.1% |
| Equity | 10/15 | €397,104 | €423,057 | +€25,954 | +6.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €328,904 | €354,857 | +€25,954 | +7.9% |
| Amounts payable | 17/49 | €10,347 | €840,609 | +€830,262 | +8024.1% |
| Amounts payable within one year | 42/48 | €10,347 | €840,609 | +€830,262 | +8024.1% |
| Trade debts | 44 | - | €136,363 | +€136,363 | |
| Turnover | 70 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,056 | +€6,056 | |
| Gross operating margin | 9900 | -€6,056 | €41,837 | +€47,894 | |
| Operating profit (loss) | 9901 | -€6,700 | €30,904 | +€37,605 | |
| Recurring financial income | 75 | - | €13,455 | +€13,455 | |
| Recurring financial charges | 65 | - | €1,133 | +€1,133 | |
| Profit (loss) for the period before taxes | 9903 | €350,654 | €350,654 | +€0 | 0.0% |
| Income taxes | 67/77 | €2,523 | €17,273 | +€14,750 | +584.7% |
| Profit (loss) for the period | 9904 | €348,131 | €348,131 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €348,131 | €348,131 | -€0 | 0.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.