LUSA INC: 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.
LUSA INC
Largest movements
- Receivables within one year -€14,415
down €14,415 (-45.1%), from €31,946 to €17,531
of which Trade receivables: -€16,397
- Cash +€12,560
up €12,560 (+106%), from €11,862 to €24,422
mainly Net result for the year (+€42,668) and Receivables within one year (+€14,415)
- Tangible fixed assets +€5,690
up €5,690 (+405%), from €1,404 to €7,093
of which Furniture and vehicles: +€6,218
- Deferred charges and accrued income -€666
down €666 (-89.1%), from €748 to €82
- Profit (loss) carried forward +€24,668
up €24,668 (+720%), from €3,426 to €28,094
- Other debts -€17,000
down €17,000 (-48.6%), from €35,000 to €18,000
- Tax, wage and social debts -€4,539
no longer reported in 2025 (was €4,539)
- Other operating charges -€5,120
down €5,120 (-78.1%), from €6,557 to €1,437
- Taxes -€2,723
down €2,723 (-18.5%), from €14,726 to €12,003
- Gross operating margin -€1,238
down €1,238 (-2.1%), from €58,507 to €57,270
- Depreciation +€913
up €913 (+506%), from €180 to €1,093
- Financial charges -€605
down €605 (-89.9%), from €674 to €68
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 | €45,960 | €49,128 | +€3,168 | +6.9% |
| Fixed assets | 21/28 | €1,404 | €7,093 | +€5,690 | +405% |
| Tangible fixed assets | 22/27 | €1,404 | €7,093 | +€5,690 | +405% |
| Plant, machinery and equipment | 23 | €1,404 | €876 | -€528 | -37.6% |
| Furniture and vehicles | 24 | - | €6,218 | +€6,218 | |
| Current assets | 29/58 | €44,556 | €42,035 | -€2,522 | -5.7% |
| Amounts receivable within one year | 40/41 | €31,946 | €17,531 | -€14,415 | -45.1% |
| Trade receivables | 40 | €22,697 | €6,300 | -€16,397 | -72.2% |
| Other amounts receivable | 41 | €9,250 | €11,231 | +€1,981 | +21.4% |
| Cash at bank and in hand | 54/58 | €11,862 | €24,422 | +€12,560 | +106% |
| Deferred charges and accrued income | 490/1 | €748 | €82 | -€666 | -89.1% |
| Total equity and liabilities | 10/49 | €45,960 | €49,128 | +€3,168 | +6.9% |
| Equity | 10/15 | €5,926 | €30,594 | +€24,668 | +416% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,426 | €28,094 | +€24,668 | +720% |
| Amounts payable | 17/49 | €40,034 | €18,534 | -€21,500 | -53.7% |
| Amounts payable within one year | 42/48 | €40,034 | €18,534 | -€21,500 | -53.7% |
| Trade debts | 44 | €496 | €534 | +€38 | +7.7% |
| Suppliers | 440/4 | €496 | €534 | +€38 | +7.7% |
| Taxes, remuneration and social security | 45 | €4,539 | - | -€4,539 | |
| Taxes | 450/3 | €4,539 | - | -€4,539 | |
| Other amounts payable | 47/48 | €35,000 | €18,000 | -€17,000 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €1,093 | +€913 | +506% |
| Other operating charges | 640/8 | €6,557 | €1,437 | -€5,120 | -78.1% |
| Gross operating margin | 9900 | €58,507 | €57,270 | -€1,238 | -2.1% |
| Operating profit (loss) | 9901 | €51,770 | €54,740 | +€2,970 | +5.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €674 | €68 | -€605 | -89.9% |
| Recurring financial charges | 65 | €674 | €68 | -€605 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €51,096 | €54,671 | +€3,575 | +7.0% |
| Income taxes | 67/77 | €14,726 | €12,003 | -€2,723 | -18.5% |
| Profit (loss) for the period | 9904 | €36,370 | €42,668 | +€6,298 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,370 | €42,668 | +€6,298 | +17.3% |
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 15 October 2026 via checked.be.