LURISA: 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.
LURISA
Largest movements
- Receivables within one year -€15,305
down €15,305 (-29.0%), from €52,858 to €37,553
of which Trade receivables: -€22,220
- Tangible fixed assets -€2,474
down €2,474 (-33.5%), from €7,374 to €4,901
- Stocks and contracts -€1,839
down €1,839 (-10.9%), from €16,826 to €14,987
- Deferred charges and accrued income -€1,356
down €1,356 (-23.8%), from €5,702 to €4,345
- Trade debts -€17,824
down €17,824 (-81.8%), from €21,802 to €3,978
- Profit (loss) carried forward -€3,694
down €3,694 (-44.0%), from -€8,390 to -€12,084
- Gross operating margin -€7,963
down €7,963 (-87.7%), from €9,077 to €1,114
- Depreciation +€1,223
up €1,223 (+97.8%), from €1,250 to €2,474
- Financial charges +€429
up €429 (+23.3%), from €1,842 to €2,271
- Other operating charges +€416
up €416 (+66.7%), from €624 to €1,040
- Financial income +€348
up €348 (+45.5%), from €765 to €1,112
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 | €82,770 | €61,795 | -€20,975 | -25.3% |
| Fixed assets | 21/28 | €7,374 | €4,901 | -€2,474 | -33.5% |
| Tangible fixed assets | 22/27 | €7,374 | €4,901 | -€2,474 | -33.5% |
| Furniture and vehicles | 24 | €7,374 | €4,901 | -€2,474 | -33.5% |
| Current assets | 29/58 | €75,396 | €56,895 | -€18,501 | -24.5% |
| Stocks and contracts in progress | 3 | €16,826 | €14,987 | -€1,839 | -10.9% |
| Stocks | 30/36 | €16,826 | €14,987 | -€1,839 | -10.9% |
| Amounts receivable within one year | 40/41 | €52,858 | €37,553 | -€15,305 | -29.0% |
| Trade receivables | 40 | €31,445 | €9,225 | -€22,220 | -70.7% |
| Other amounts receivable | 41 | €21,413 | €28,328 | +€6,915 | +32.3% |
| Cash at bank and in hand | 54/58 | €10 | €10 | +€0 | +0.4% |
| Deferred charges and accrued income | 490/1 | €5,702 | €4,345 | -€1,356 | -23.8% |
| Total equity and liabilities | 10/49 | €82,770 | €61,795 | -€20,975 | -25.3% |
| Equity | 10/15 | €39,509 | €35,815 | -€3,694 | -9.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,307 | €29,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €27,448 | €27,448 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,390 | -€12,084 | -€3,694 | -44.0% |
| Amounts payable | 17/49 | €43,261 | €25,980 | -€17,280 | -39.9% |
| Amounts payable within one year | 42/48 | €43,261 | €25,980 | -€17,280 | -39.9% |
| Financial debts | 43 | €20,713 | €20,775 | +€63 | +0.3% |
| Credit institutions | 430/8 | €20,713 | €20,775 | +€63 | +0.3% |
| Trade debts | 44 | €21,802 | €3,978 | -€17,824 | -81.8% |
| Suppliers | 440/4 | €21,802 | €3,978 | -€17,824 | -81.8% |
| Taxes, remuneration and social security | 45 | €747 | €1,227 | +€481 | +64.4% |
| Taxes | 450/3 | €747 | €1,227 | +€481 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €2,474 | +€1,223 | +97.8% |
| Other operating charges | 640/8 | €624 | €1,040 | +€416 | +66.7% |
| Gross operating margin | 9900 | €9,077 | €1,114 | -€7,963 | -87.7% |
| Operating profit (loss) | 9901 | €7,203 | -€2,399 | -€9,603 | |
| Financial income | 75/76B | €765 | €1,112 | +€348 | +45.5% |
| Recurring financial income | 75 | €765 | €1,112 | +€348 | +45.5% |
| Financial charges | 65/66B | €1,842 | €2,271 | +€429 | +23.3% |
| Recurring financial charges | 65 | €1,842 | €2,271 | +€429 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €6,126 | -€3,558 | -€9,684 | |
| Income taxes | 67/77 | €140 | €137 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | €5,987 | -€3,694 | -€9,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,987 | -€3,694 | -€9,681 |
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 7 October 2026 via checked.be.