LURON: 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.
LURON
Largest movements
- Tangible fixed assets -€15,056
down €15,056 (-8.2%), from €184,123 to €169,068
of which Land and buildings: -€9,497
- Cash +€2,388
up €2,388 (+369.8%), from €646 to €3,034
mainly Depreciation (+€15,056) and Net result for the year (+€10,087)
- Debts after one year -€16,372
down €16,372 (-31.9%), from €51,261 to €34,889
of which Financial debts: -€16,372
- Profit (loss) carried forward +€10,087
up €10,087 (+19.6%), from €51,390 to €61,477
- Current portion of long-term debt -€4,398
down €4,398 (-21.2%), from €20,770 to €16,372
- Short-term financial debts -€4,298
no longer reported in 2025 (was €4,298)
- Tax, wage and social debts +€2,978
up €2,978 (+47.8%), from €6,228 to €9,206
- Gross operating margin -€3,902
down €3,902 (-10.0%), from €39,021 to €35,119
- Financial income -€1,248
no longer reported in 2025 (was €1,248)
of which Financial income: -€1,248
- Taxes -€1,179
down €1,179 (-24.3%), from €4,850 to €3,672
- Financial charges -€1,019
down €1,019 (-32.7%), from €3,120 to €2,101
of which Financial charges: -€961
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 | €185,979 | €172,870 | -€13,109 | -7.0% |
| Fixed assets | 21/28 | €184,123 | €169,068 | -€15,056 | -8.2% |
| Tangible fixed assets | 22/27 | €184,123 | €169,068 | -€15,056 | -8.2% |
| Land and buildings | 22 | €166,822 | €157,325 | -€9,497 | -5.7% |
| Furniture and vehicles | 24 | €15,625 | €10,625 | -€5,000 | -32.0% |
| Other tangible fixed assets | 26 | €1,676 | €1,118 | -€559 | -33.3% |
| Current assets | 29/58 | €1,856 | €3,802 | +€1,947 | +104.9% |
| Amounts receivable within one year | 40/41 | €1,210 | €768 | -€442 | -36.5% |
| Trade receivables | 40 | €1,210 | €768 | -€442 | -36.5% |
| Cash at bank and in hand | 54/58 | €646 | €3,034 | +€2,388 | +369.8% |
| Total equity and liabilities | 10/49 | €185,979 | €172,870 | -€13,109 | -7.0% |
| Equity | 10/15 | €66,650 | €76,737 | +€10,087 | +15.1% |
| Contributions | 10/11 | €15,260 | €15,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,390 | €61,477 | +€10,087 | +19.6% |
| Amounts payable | 17/49 | €119,329 | €96,133 | -€23,196 | -19.4% |
| Amounts payable after more than one year | 17 | €51,261 | €34,889 | -€16,372 | -31.9% |
| Financial debts | 170/4 | €46,212 | €29,841 | -€16,372 | -35.4% |
| Other amounts payable | 178/9 | €5,048 | €5,048 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,884 | €60,470 | -€6,414 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €20,770 | €16,372 | -€4,398 | -21.2% |
| Financial debts | 43 | €4,298 | - | -€4,298 | |
| Credit institutions | 430/8 | €4,298 | - | -€4,298 | |
| Trade debts | 44 | €484 | €1,747 | +€1,263 | +260.9% |
| Suppliers | 440/4 | €484 | €1,747 | +€1,263 | +260.9% |
| Taxes, remuneration and social security | 45 | €6,228 | €9,206 | +€2,978 | +47.8% |
| Taxes | 450/3 | €6,228 | €9,206 | +€2,978 | +47.8% |
| Other amounts payable | 47/48 | €35,104 | €33,145 | -€1,959 | -5.6% |
| Accrued charges and deferred income | 492/3 | €1,185 | €775 | -€410 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,337 | €15,056 | -€282 | -1.8% |
| Other operating charges | 640/8 | €4,070 | €4,204 | +€134 | +3.3% |
| Gross operating margin | 9900 | €39,021 | €35,119 | -€3,902 | -10.0% |
| Operating profit (loss) | 9901 | €19,613 | €15,859 | -€3,754 | -19.1% |
| Financial income | 75/76B | €1,248 | - | -€1,248 | |
| Recurring financial income | 75 | €1,248 | - | -€1,248 | |
| Non-recurring financial income | 76B | €1,248 | - | -€1,248 | |
| Financial charges | 65/66B | €3,120 | €2,101 | -€1,019 | -32.7% |
| Recurring financial charges | 65 | €3,062 | €2,101 | -€961 | -31.4% |
| Non-recurring financial charges | 66B | €58 | - | -€58 | |
| Profit (loss) for the period before taxes | 9903 | €17,742 | €13,758 | -€3,983 | -22.5% |
| Income taxes | 67/77 | €4,850 | €3,672 | -€1,179 | -24.3% |
| Profit (loss) for the period | 9904 | €12,891 | €10,087 | -€2,805 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,891 | €10,087 | -€2,805 | -21.8% |
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 9 October 2026 via checked.be.