Luradec: 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.
Luradec
Largest movements
- Cash -€1,123
down €1,123 (-29.0%), from €3,878 to €2,755
mainly Debts after one year (-€2,500) and Accrued charges and deferred income (-€638)
- Debts after one year -€2,500
down €2,500 (-2.8%), from €88,500 to €86,000
- Profit (loss) carried forward +€2,025
up €2,025 (+1.1%), from -€183,755 to -€181,730
- Accrued charges and deferred income -€638
down €638 (-100%), from €638 to €0
- Gross operating margin -€2,304
down €2,304 (-34.3%), from €6,711 to €4,407
- Financial charges -€141
down €141 (-53.4%), from €264 to €123
- Other operating charges +€67
up €67 (+3.1%), from €2,192 to €2,259
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 | €16,562 | €15,449 | -€1,113 | -6.7% |
| Fixed assets | 21/28 | €12,395 | €12,395 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,395 | €12,395 | = | 0.0% |
| Land and buildings | 22 | €12,395 | €12,395 | = | 0.0% |
| Current assets | 29/58 | €4,168 | €3,054 | -€1,113 | -26.7% |
| Cash at bank and in hand | 54/58 | €3,878 | €2,755 | -€1,123 | -29.0% |
| Deferred charges and accrued income | 490/1 | €289 | €299 | +€10 | +3.5% |
| Total equity and liabilities | 10/49 | €16,562 | €15,449 | -€1,113 | -6.7% |
| Equity | 10/15 | -€80,225 | -€78,200 | +€2,025 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €84,938 | €84,938 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,685 | €7,685 | = | 0.0% |
| Other | 1319 | €7,685 | €7,685 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,611 | €71,611 | = | 0.0% |
| Distributable reserves | 133 | €5,642 | €5,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,755 | -€181,730 | +€2,025 | +1.1% |
| Amounts payable | 17/49 | €96,787 | €93,649 | -€3,138 | -3.2% |
| Amounts payable after more than one year | 17 | €88,500 | €86,000 | -€2,500 | -2.8% |
| Financial debts | 170/4 | €88,500 | €86,000 | -€2,500 | -2.8% |
| Amounts payable within one year | 42/48 | €7,649 | €7,649 | = | 0.0% |
| Other amounts payable | 47/48 | €7,649 | €7,649 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €638 | €0 | -€638 | -100% |
| Other operating charges | 640/8 | €2,192 | €2,259 | +€67 | +3.1% |
| Gross operating margin | 9900 | €6,711 | €4,407 | -€2,304 | -34.3% |
| Operating profit (loss) | 9901 | €4,519 | €2,148 | -€2,371 | -52.5% |
| Financial charges | 65/66B | €264 | €123 | -€141 | -53.4% |
| Recurring financial charges | 65 | €264 | €123 | -€141 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €4,255 | €2,025 | -€2,230 | -52.4% |
| Profit (loss) for the period | 9904 | €4,255 | €2,025 | -€2,230 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,255 | €2,025 | -€2,230 | -52.4% |
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 19 October 2026 via checked.be.