Lujista: what changed
Two financial 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.
Lujista
Largest movements
- Receivables within one year -€1,615
down €1,615 (-11.1%), from €14,595 to €12,980
- Cash -€221
down €221 (-56.7%), from €390 to €169
mainly Net result for the year (-€980) and Trade debts (-€479)
- Profit (loss) carried forward -€980
down €980 (-2.0%), from -€49,694 to -€50,673
- Trade debts -€479
down €479 (-83.2%), from €576 to €97
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€545
down €545 (-114%), from -€476 to -€1,021
- Other operating charges -€396
down €396 (-38.8%), from €1,019 to €623
- Financial income -€19
down €19 (-2.5%), from €744 to €725
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.
Derived cash bridge
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 | €15,729 | €13,875 | -€1,855 | -11.8% |
| Current assets | 29/58 | €15,729 | €13,875 | -€1,855 | -11.8% |
| Amounts receivable within one year | 40/41 | €14,595 | €12,980 | -€1,615 | -11.1% |
| Other amounts receivable | 41 | €14,595 | €12,980 | -€1,615 | -11.1% |
| Cash at bank and in hand | 54/58 | €390 | €169 | -€221 | -56.7% |
| Deferred charges and accrued income | 490/1 | €744 | €725 | -€19 | -2.5% |
| Total equity and liabilities | 10/49 | €15,729 | €13,875 | -€1,855 | -11.8% |
| Equity | 10/15 | €14,757 | €13,778 | -€980 | -6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €45,859 | €45,859 | = | 0.0% |
| Distributable reserves | 133 | €45,859 | €45,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,694 | -€50,673 | -€980 | -2.0% |
| Amounts payable | 17/49 | €972 | €97 | -€875 | -90.0% |
| Amounts payable within one year | 42/48 | €585 | €97 | -€488 | -83.4% |
| Trade debts | 44 | €576 | €97 | -€479 | -83.2% |
| Suppliers | 440/4 | €576 | €97 | -€479 | -83.2% |
| Taxes, remuneration and social security | 45 | €9 | - | -€9 | |
| Taxes | 450/3 | €9 | - | -€9 | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €1,019 | €623 | -€396 | -38.8% |
| Gross operating margin | 9900 | -€476 | -€1,021 | -€545 | -114% |
| Operating profit (loss) | 9901 | -€1,495 | -€1,644 | -€149 | -10.0% |
| Financial income | 75/76B | €744 | €725 | -€19 | -2.5% |
| Recurring financial income | 75 | €744 | €725 | -€19 | -2.5% |
| Financial charges | 65/66B | €55 | €61 | +€6 | +10.7% |
| Recurring financial charges | 65 | €55 | €61 | +€6 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€806 | -€980 | -€174 | -21.6% |
| Profit (loss) for the period | 9904 | -€806 | -€980 | -€174 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€806 | -€980 | -€174 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.