LUS MANAGEMENT: 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.
LUS MANAGEMENT
Largest movements
- Receivables within one year -€7,168
down €7,168 (-97.2%), from €7,371 to €204
of which Other amounts receivable: -€4,371
- Cash +€4,488
up €4,488 (+262%), from €1,710 to €6,198
mainly Receivables within one year (+€7,168) and Net result for the year (+€1,284)
- Trade debts -€3,888
down €3,888 (-83.3%), from €4,665 to €777
- Profit (loss) carried forward +€1,284
up €1,284 (+56.9%), from -€2,259 to -€975
- Gross operating margin +€1,481
up €1,481 (+239%), from €619 to €2,100
- Other operating charges -€304
down €304 (-39.4%), from €771 to €467
- Financial income -€232
no longer reported in 2025 (was €232)
- Financial charges +€94
up €94 (+36.6%), from €255 to €349
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 | €9,082 | €6,402 | -€2,680 | -29.5% |
| Formation expenses | 20 | - | €0 | = | |
| Current assets | 29/58 | €9,082 | €6,402 | -€2,680 | -29.5% |
| Amounts receivable within one year | 40/41 | €7,371 | €204 | -€7,168 | -97.2% |
| Trade receivables | 40 | €3,000 | €204 | -€2,796 | -93.2% |
| Other amounts receivable | 41 | €4,371 | - | -€4,371 | |
| Cash at bank and in hand | 54/58 | €1,710 | €6,198 | +€4,488 | +262% |
| Total equity and liabilities | 10/49 | €9,082 | €6,402 | -€2,680 | -29.5% |
| Equity | 10/15 | €3,941 | €5,225 | +€1,284 | +32.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,259 | -€975 | +€1,284 | +56.9% |
| Amounts payable | 17/49 | €5,141 | €1,177 | -€3,964 | -77.1% |
| Amounts payable within one year | 42/48 | €5,141 | €1,177 | -€3,964 | -77.1% |
| Trade debts | 44 | €4,665 | €777 | -€3,888 | -83.3% |
| Suppliers | 440/4 | €4,665 | €777 | -€3,888 | -83.3% |
| Other amounts payable | 47/48 | €476 | €400 | -€76 | -16.0% |
| Other operating charges | 640/8 | €771 | €467 | -€304 | -39.4% |
| Gross operating margin | 9900 | €619 | €2,100 | +€1,481 | +239% |
| Operating profit (loss) | 9901 | -€152 | €1,633 | +€1,785 | |
| Financial income | 75/76B | €232 | - | -€232 | |
| Recurring financial income | 75 | €232 | - | -€232 | |
| Financial charges | 65/66B | €255 | €349 | +€94 | +36.6% |
| Recurring financial charges | 65 | €255 | €349 | +€94 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | -€175 | €1,284 | +€1,460 | |
| Profit (loss) for the period | 9904 | -€175 | €1,284 | +€1,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€175 | €1,284 | +€1,460 |
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 25 October 2026 via checked.be.