LUJUAR: 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.
LUJUAR
Largest movements
- Receivables within one year -€60,096
down €60,096 (-61.9%), from €97,041 to €36,945
of which Trade receivables: -€88,019
- Tangible fixed assets -€23,820
down €23,820 (-3.3%), from €714,441 to €690,621
of which Land and buildings: -€21,170
- Trade debts -€117,738
down €117,738 (-93.1%), from €126,413 to €8,675
- Reserves +€36,000
new in 2025: €36,000
- Tax, wage and social debts +€21,389
up €21,389 (+29.7%), from €72,021 to €93,410
of which Taxes: +€23,735
- Debts after one year -€20,632
down €20,632 (-4.0%), from €512,429 to €491,797
- Short-term financial debts -€11,941
down €11,941 (-100.0%), from €11,941 to €0
- Other operating charges -€13,818
down €13,818 (-75.9%), from €18,207 to €4,389
- Gross operating margin +€11,611
up €11,611 (+8.9%), from €130,623 to €142,234
- Taxes +€8,870
up €8,870 (+146.8%), from €6,042 to €14,912
- Financial charges +€2,755
up €2,755 (+12.6%), from €21,950 to €24,705
of which Financial charges: +€3,192
- Depreciation -€2,203
down €2,203 (-5.4%), from €40,576 to €38,373
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 | €904,488 | €812,467 | -€92,021 | -10.2% |
| Fixed assets | 21/28 | €806,214 | €774,591 | -€31,623 | -3.9% |
| Intangible fixed assets | 21 | €86,373 | €78,570 | -€7,803 | -9.0% |
| Tangible fixed assets | 22/27 | €714,441 | €690,621 | -€23,820 | -3.3% |
| Land and buildings | 22 | €691,192 | €670,022 | -€21,170 | -3.1% |
| Furniture and vehicles | 24 | €689 | €1,181 | +€492 | +71.4% |
| Other tangible fixed assets | 26 | €22,560 | €19,418 | -€3,142 | -13.9% |
| Financial fixed assets | 28 | €5,400 | €5,400 | -€0 | 0.0% |
| Current assets | 29/58 | €98,274 | €37,876 | -€60,398 | -61.5% |
| Amounts receivable within one year | 40/41 | €97,041 | €36,945 | -€60,096 | -61.9% |
| Trade receivables | 40 | €97,041 | €9,022 | -€88,019 | -90.7% |
| Other amounts receivable | 41 | - | €27,923 | +€27,923 | |
| Cash at bank and in hand | 54/58 | €12 | €242 | +€230 | +1919.3% |
| Deferred charges and accrued income | 490/1 | €1,221 | €690 | -€531 | -43.5% |
| Total equity and liabilities | 10/49 | €904,488 | €812,467 | -€92,021 | -10.2% |
| Equity | 10/15 | €106,639 | €139,311 | +€32,672 | +30.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €84,520 | €81,187 | -€3,333 | -3.9% |
| Reserves | 13 | - | €36,000 | +€36,000 | |
| Distributable reserves | 133 | - | €36,000 | +€36,000 | |
| Profit (loss) carried forward | 14 | €2,119 | €2,124 | +€5 | +0.2% |
| Amounts payable | 17/49 | €797,849 | €673,156 | -€124,693 | -15.6% |
| Amounts payable after more than one year | 17 | €512,429 | €491,797 | -€20,632 | -4.0% |
| Financial debts | 170/4 | €512,429 | €491,797 | -€20,632 | -4.0% |
| Amounts payable within one year | 42/48 | €285,420 | €181,359 | -€104,061 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €73,982 | €79,274 | +€5,292 | +7.2% |
| Financial debts | 43 | €11,941 | €0 | -€11,941 | -100.0% |
| Credit institutions | 430/8 | €11,941 | €0 | -€11,941 | -100.0% |
| Trade debts | 44 | €126,413 | €8,675 | -€117,738 | -93.1% |
| Suppliers | 440/4 | €126,413 | €8,675 | -€117,738 | -93.1% |
| Taxes, remuneration and social security | 45 | €72,021 | €93,410 | +€21,389 | +29.7% |
| Taxes | 450/3 | €62,116 | €85,851 | +€23,735 | +38.2% |
| Remuneration and social security | 454/9 | €9,905 | €7,559 | -€2,346 | -23.7% |
| Other amounts payable | 47/48 | €1,063 | €0 | -€1,063 | -100.0% |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Remuneration, social security and pensions | 62 | €25,901 | €24,751 | -€1,150 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,576 | €38,373 | -€2,203 | -5.4% |
| Other operating charges | 640/8 | €18,207 | €4,389 | -€13,818 | -75.9% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €130,623 | €142,234 | +€11,611 | +8.9% |
| Operating profit (loss) | 9901 | €45,939 | €74,721 | +€28,782 | +62.7% |
| Financial income | 75/76B | €5 | €901 | +€896 | +17919.2% |
| Recurring financial income | 75 | €5 | €901 | +€896 | +17919.2% |
| Financial charges | 65/66B | €21,950 | €24,705 | +€2,755 | +12.6% |
| Recurring financial charges | 65 | €21,513 | €24,705 | +€3,192 | +14.8% |
| Non-recurring financial charges | 66B | €437 | - | -€437 | |
| Profit (loss) for the period before taxes | 9903 | €23,994 | €50,917 | +€26,923 | +112.2% |
| Income taxes | 67/77 | €6,042 | €14,912 | +€8,870 | +146.8% |
| Profit (loss) for the period | 9904 | €17,952 | €36,005 | +€18,053 | +100.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,952 | €36,005 | +€18,053 | +100.6% |
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 4 October 2026 via checked.be.