LURIS: 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.
LURIS
Largest movements
- Receivables within one year +€21,553
up €21,553 (+168.4%), from €12,802 to €34,355
of which Trade receivables: +€22,395
- Tangible fixed assets +€21,190
up €21,190 (+449.9%), from €4,710 to €25,900
of which Furniture and vehicles: +€20,346
- Receivables after one year -€17,957
down €17,957 (-18.0%), from €99,818 to €81,861
- Deferred charges and accrued income -€4,651
down €4,651 (-17.6%), from €26,390 to €21,738
- Reserves +€17,472
up €17,472 (+7.9%), from €221,173 to €238,645
of which Distributable reserves: +€17,472
- Tax, wage and social debts +€2,696
up €2,696 (+37.3%), from €7,224 to €9,920
of which Taxes: +€2,696
- Gross operating margin +€12,803
up €12,803 (+50.7%), from €25,272 to €38,075
- Depreciation +€7,956
up €7,956 (+1028.6%), from €774 to €8,730
- Taxes +€890
up €890 (+8.3%), from €10,728 to €11,618
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 | €239,648 | €259,939 | +€20,291 | +8.5% |
| Fixed assets | 21/28 | €8,050 | €29,240 | +€21,190 | +263.2% |
| Tangible fixed assets | 22/27 | €4,710 | €25,900 | +€21,190 | +449.9% |
| Plant, machinery and equipment | 23 | €2,409 | €3,253 | +€844 | +35.0% |
| Furniture and vehicles | 24 | €2,301 | €22,647 | +€20,346 | +884.2% |
| Financial fixed assets | 28 | €3,340 | €3,340 | = | 0.0% |
| Current assets | 29/58 | €231,598 | €230,700 | -€898 | -0.4% |
| Amounts receivable after more than one year | 29 | €99,818 | €81,861 | -€17,957 | -18.0% |
| Other amounts receivable | 291 | €99,818 | €81,861 | -€17,957 | -18.0% |
| Amounts receivable within one year | 40/41 | €12,802 | €34,355 | +€21,553 | +168.4% |
| Trade receivables | 40 | €11,352 | €33,746 | +€22,395 | +197.3% |
| Other amounts receivable | 41 | €1,450 | €608 | -€842 | -58.1% |
| Cash at bank and in hand | 54/58 | €92,589 | €92,746 | +€157 | +0.2% |
| Deferred charges and accrued income | 490/1 | €26,390 | €21,738 | -€4,651 | -17.6% |
| Total equity and liabilities | 10/49 | €239,648 | €259,939 | +€20,291 | +8.5% |
| Equity | 10/15 | €227,373 | €244,845 | +€17,472 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,173 | €238,645 | +€17,472 | +7.9% |
| Tax-exempt reserves | 132 | €211 | €211 | = | 0.0% |
| Distributable reserves | 133 | €220,962 | €238,435 | +€17,472 | +7.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,275 | €15,094 | +€2,819 | +23.0% |
| Amounts payable within one year | 42/48 | €12,275 | €15,094 | +€2,819 | +23.0% |
| Trade debts | 44 | €2,601 | €1,530 | -€1,071 | -41.2% |
| Suppliers | 440/4 | €2,601 | €1,530 | -€1,071 | -41.2% |
| Taxes, remuneration and social security | 45 | €7,224 | €9,920 | +€2,696 | +37.3% |
| Taxes | 450/3 | €4,224 | €6,920 | +€2,696 | +63.8% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,450 | €3,644 | +€1,194 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €8,730 | +€7,956 | +1028.6% |
| Other operating charges | 640/8 | €795 | €886 | +€91 | +11.5% |
| Gross operating margin | 9900 | €25,272 | €38,075 | +€12,803 | +50.7% |
| Operating profit (loss) | 9901 | €23,704 | €28,459 | +€4,755 | +20.1% |
| Financial income | 75/76B | €20,663 | €20,507 | -€156 | -0.8% |
| Recurring financial income | 75 | €20,663 | €20,507 | -€156 | -0.8% |
| Financial charges | 65/66B | €267 | €268 | +€1 | +0.4% |
| Recurring financial charges | 65 | €267 | €268 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €44,100 | €48,698 | +€4,598 | +10.4% |
| Income taxes | 67/77 | €10,728 | €11,618 | +€890 | +8.3% |
| Profit (loss) for the period | 9904 | €33,372 | €37,080 | +€3,708 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,372 | €37,080 | +€3,708 | +11.1% |
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 12 October 2026 via checked.be.