LULA.B: 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.
LULA.B
Largest movements
- Cash +€14,304
up €14,304 (+131.7%), from €10,860 to €25,164
mainly Net result for the year (+€27,784) and Tax, wage and social debts (+€864)
- Receivables within one year +€8,082
up €8,082 (+79.0%), from €10,233 to €18,315
- Tangible fixed assets -€511
down €511 (-35.2%), from €1,451 to €940
- Profit (loss) carried forward +€27,784
up €27,784 (+285.7%), from €9,726 to €37,509
- Debts after one year -€6,364
no longer reported in 2024 (was €6,364)
- Tax, wage and social debts +€864
up €864 (+207.7%), from €416 to €1,279
- Gross operating margin +€13,612
up €13,612 (+74.1%), from €18,371 to €31,983
- Other operating charges -€5,169
down €5,169 (-83.2%), from €6,214 to €1,046
- Depreciation +€429
up €429 (+518.7%), from €83 to €511
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,597 | €44,888 | +€22,291 | +98.6% |
| Fixed assets | 21/28 | €1,451 | €940 | -€511 | -35.2% |
| Tangible fixed assets | 22/27 | €1,451 | €940 | -€511 | -35.2% |
| Furniture and vehicles | 24 | €1,451 | €940 | -€511 | -35.2% |
| Current assets | 29/58 | €21,146 | €43,948 | +€22,803 | +107.8% |
| Amounts receivable within one year | 40/41 | €10,233 | €18,315 | +€8,082 | +79.0% |
| Trade receivables | 40 | €10,233 | €18,315 | +€8,082 | +79.0% |
| Cash at bank and in hand | 54/58 | €10,860 | €25,164 | +€14,304 | +131.7% |
| Deferred charges and accrued income | 490/1 | €53 | €469 | +€417 | +793.6% |
| Total equity and liabilities | 10/49 | €22,597 | €44,888 | +€22,291 | +98.6% |
| Equity | 10/15 | €11,726 | €39,509 | +€27,784 | +237.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,726 | €37,509 | +€27,784 | +285.7% |
| Amounts payable | 17/49 | €10,871 | €5,379 | -€5,492 | -50.5% |
| Amounts payable after more than one year | 17 | €6,364 | - | -€6,364 | |
| Financial debts | 170/4 | €6,364 | - | -€6,364 | |
| Amounts payable within one year | 42/48 | €4,493 | €5,364 | +€871 | +19.4% |
| Trade debts | 44 | €4,077 | €4,085 | +€8 | +0.2% |
| Suppliers | 440/4 | €4,077 | €4,085 | +€8 | +0.2% |
| Taxes, remuneration and social security | 45 | €416 | €1,279 | +€864 | +207.7% |
| Taxes | 450/3 | €416 | €1,279 | +€864 | +207.7% |
| Accrued charges and deferred income | 492/3 | €15 | €15 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €511 | +€429 | +518.7% |
| Other operating charges | 640/8 | €6,214 | €1,046 | -€5,169 | -83.2% |
| Gross operating margin | 9900 | €18,371 | €31,983 | +€13,612 | +74.1% |
| Operating profit (loss) | 9901 | €12,074 | €30,426 | +€18,352 | +152.0% |
| Financial charges | 65/66B | €2,349 | €2,642 | +€294 | +12.5% |
| Recurring financial charges | 65 | €2,349 | €2,642 | +€294 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €9,726 | €27,784 | +€18,058 | +185.7% |
| Profit (loss) for the period | 9904 | €9,726 | €27,784 | +€18,058 | +185.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,726 | €27,784 | +€18,058 | +185.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.