LULU NAILS: 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.
LULU NAILS
Largest movements
- Stocks and contracts +€29,244
up €29,244 (+72.0%), from €40,606 to €69,850
- Receivables within one year -€19,435
down €19,435 (-57.2%), from €33,981 to €14,546
of which Other amounts receivable: -€13,981
- Cash -€17,976
down €17,976 (-78.8%), from €22,814 to €4,839
mainly Stocks and contracts (-€29,244) and Other debts (-€16,478)
- Tangible fixed assets -€8,961
down €8,961 (-74.5%), from €12,035 to €3,075
of which Furniture and vehicles: -€8,309
- Intangible fixed assets -€3,052
down €3,052 (-21.4%), from €14,254 to €11,202
- Other debts -€16,478
down €16,478 (-92.3%), from €17,850 to €1,372
- Tax, wage and social debts -€6,245
down €6,245 (-57.4%), from €10,877 to €4,631
- Profit (loss) carried forward +€4,943
up €4,943 (+5.8%), from €84,695 to €89,637
- Current portion of long-term debt -€4,866
down €4,866 (-100%), from €4,866 to €0
- Trade debts +€2,572
up €2,572 (+58.3%), from €4,414 to €6,986
- Purchases and services +€21,209
up €21,209 (+30.1%), from €70,435 to €91,644
- Gross operating margin -€19,147
down €19,147 (-47.7%), from €40,117 to €20,969
- Taxes -€5,761
down €5,761 (-75.5%), from €7,631 to €1,870
- Depreciation +€1,536
up €1,536 (+14.7%), from €10,477 to €12,013
- Financial charges +€836
up €836 (+233%), from €358 to €1,194
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 | €124,899 | €104,627 | -€20,272 | -16.2% |
| Fixed assets | 21/28 | €26,290 | €14,276 | -€12,013 | -45.7% |
| Intangible fixed assets | 21 | €14,254 | €11,202 | -€3,052 | -21.4% |
| Tangible fixed assets | 22/27 | €12,035 | €3,075 | -€8,961 | -74.5% |
| Land and buildings | 22 | €3,544 | €3,075 | -€470 | -13.3% |
| Plant, machinery and equipment | 23 | €182 | €0 | -€182 | -100% |
| Furniture and vehicles | 24 | €8,309 | €0 | -€8,309 | -100% |
| Current assets | 29/58 | €98,610 | €90,351 | -€8,259 | -8.4% |
| Stocks and contracts in progress | 3 | €40,606 | €69,850 | +€29,244 | +72.0% |
| Stocks | 30/36 | €40,606 | €69,850 | +€29,244 | +72.0% |
| Amounts receivable within one year | 40/41 | €33,981 | €14,546 | -€19,435 | -57.2% |
| Trade receivables | 40 | €16,370 | €10,916 | -€5,454 | -33.3% |
| Other amounts receivable | 41 | €17,611 | €3,630 | -€13,981 | -79.4% |
| Cash at bank and in hand | 54/58 | €22,814 | €4,839 | -€17,976 | -78.8% |
| Deferred charges and accrued income | 490/1 | €1,208 | €1,117 | -€92 | -7.6% |
| Total equity and liabilities | 10/49 | €124,899 | €104,627 | -€20,272 | -16.2% |
| Equity | 10/15 | €86,695 | €91,637 | +€4,943 | +5.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,695 | €89,637 | +€4,943 | +5.8% |
| Amounts payable | 17/49 | €38,205 | €12,990 | -€25,215 | -66.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,007 | €12,990 | -€25,016 | -65.8% |
| Current portion of amounts payable after more than one year | 42 | €4,866 | €0 | -€4,866 | -100% |
| Trade debts | 44 | €4,414 | €6,986 | +€2,572 | +58.3% |
| Suppliers | 440/4 | €4,414 | €6,986 | +€2,572 | +58.3% |
| Taxes, remuneration and social security | 45 | €10,877 | €4,631 | -€6,245 | -57.4% |
| Taxes | 450/3 | €10,877 | €4,631 | -€6,245 | -57.4% |
| Other amounts payable | 47/48 | €17,850 | €1,372 | -€16,478 | -92.3% |
| Accrued charges and deferred income | 492/3 | €198 | €0 | -€198 | -100% |
| Turnover | 70 | €43,857 | €44,576 | +€719 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,435 | €91,644 | +€21,209 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,477 | €12,013 | +€1,536 | +14.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €448 | +€448 | |
| Other operating charges | 640/8 | €507 | €517 | +€10 | +2.0% |
| Gross operating margin | 9900 | €40,117 | €20,969 | -€19,147 | -47.7% |
| Operating profit (loss) | 9901 | €29,132 | €7,991 | -€21,141 | -72.6% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €358 | €1,194 | +€836 | +233% |
| Recurring financial charges | 65 | €358 | €1,194 | +€836 | +233% |
| Profit (loss) for the period before taxes | 9903 | €28,774 | €6,813 | -€21,961 | -76.3% |
| Income taxes | 67/77 | €7,631 | €1,870 | -€5,761 | -75.5% |
| Profit (loss) for the period | 9904 | €21,143 | €4,943 | -€16,200 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,143 | €4,943 | -€16,200 | -76.6% |
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 29 October 2026 via checked.be.