LUJU: 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.
LUJU
Largest movements
- Tangible fixed assets -€17,273
down €17,273 (-18.7%), from €92,364 to €75,091
of which Furniture and vehicles: -€17,143
- Receivables within one year +€5,438
up €5,438 (+3.4%), from €157,685 to €163,122
of which Other amounts receivable: +€12,884
- Debts after one year -€17,899
down €17,899 (-27.1%), from €66,006 to €48,106
- Tax, wage and social debts +€14,694
up €14,694 (+434%), from €3,385 to €18,079
- Trade debts -€11,862
down €11,862 (-45.1%), from €26,290 to €14,427
- Other operating charges -€9,118
down €9,118 (-93.6%), from €9,737 to €619
- Depreciation +€7,652
up €7,652 (+72.1%), from €10,610 to €18,262
- Gross operating margin -€4,799
down €4,799 (-14.8%), from €32,430 to €27,631
- Financial charges +€502
up €502 (+15.0%), from €3,334 to €3,835
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 | €255,602 | €242,840 | -€12,762 | -5.0% |
| Fixed assets | 21/28 | €92,364 | €75,091 | -€17,273 | -18.7% |
| Tangible fixed assets | 22/27 | €92,364 | €75,091 | -€17,273 | -18.7% |
| Land and buildings | 22 | €17,728 | €16,703 | -€1,025 | -5.8% |
| Plant, machinery and equipment | 23 | - | €895 | +€895 | |
| Furniture and vehicles | 24 | €74,636 | €57,493 | -€17,143 | -23.0% |
| Current assets | 29/58 | €163,238 | €167,749 | +€4,510 | +2.8% |
| Amounts receivable within one year | 40/41 | €157,685 | €163,122 | +€5,438 | +3.4% |
| Trade receivables | 40 | €17,848 | €10,401 | -€7,447 | -41.7% |
| Other amounts receivable | 41 | €139,837 | €152,721 | +€12,884 | +9.2% |
| Cash at bank and in hand | 54/58 | €5,554 | €4,626 | -€928 | -16.7% |
| Total equity and liabilities | 10/49 | €255,602 | €242,840 | -€12,762 | -5.0% |
| Equity | 10/15 | €142,859 | €144,328 | +€1,469 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,799 | €136,268 | +€1,469 | +1.1% |
| Amounts payable | 17/49 | €112,743 | €98,512 | -€14,231 | -12.6% |
| Amounts payable after more than one year | 17 | €66,006 | €48,106 | -€17,899 | -27.1% |
| Financial debts | 170/4 | €66,006 | €48,106 | -€17,899 | -27.1% |
| Amounts payable within one year | 42/48 | €46,737 | €50,406 | +€3,668 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €17,062 | €17,899 | +€837 | +4.9% |
| Trade debts | 44 | €26,290 | €14,427 | -€11,862 | -45.1% |
| Suppliers | 440/4 | €26,290 | €14,427 | -€11,862 | -45.1% |
| Taxes, remuneration and social security | 45 | €3,385 | €18,079 | +€14,694 | +434% |
| Taxes | 450/3 | €3,385 | €18,079 | +€14,694 | +434% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,610 | €18,262 | +€7,652 | +72.1% |
| Other operating charges | 640/8 | €9,737 | €619 | -€9,118 | -93.6% |
| Gross operating margin | 9900 | €32,430 | €27,631 | -€4,799 | -14.8% |
| Operating profit (loss) | 9901 | €12,083 | €8,750 | -€3,333 | -27.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,334 | €3,835 | +€502 | +15.0% |
| Recurring financial charges | 65 | €3,334 | €3,835 | +€502 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €8,750 | €4,915 | -€3,835 | -43.8% |
| Income taxes | 67/77 | €3,385 | €3,446 | +€61 | +1.8% |
| Profit (loss) for the period | 9904 | €5,364 | €1,469 | -€3,896 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,364 | €1,469 | -€3,896 | -72.6% |
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 18 October 2026 via checked.be.