Lusint: 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.
Lusint
Largest movements
- Current investments -€99,522
no longer reported in 2025 (was €99,522)
- Receivables within one year +€5,021
up €5,021 (+30.4%), from €16,495 to €21,516
of which Trade receivables: +€5,367
- Tangible fixed assets +€2,136
up €2,136 (+31.5%), from €6,773 to €8,909
of which Plant, machinery and equipment: +€2,497
- Profit (loss) carried forward -€102,057
down €102,057 (-69.0%), from €147,928 to €45,871
- Tax, wage and social debts +€15,790
up €15,790 (+535.5%), from €2,949 to €18,739
- Other debts -€5,098
down €5,098 (-92.1%), from €5,536 to €437
- Gross operating margin +€37,366
up €37,366 (+56.2%), from €66,499 to €103,865
- Taxes +€8,500
up €8,500 (+63.2%), from €13,444 to €21,944
- Financial income +€6,488
up €6,488 (+700.8%), from €926 to €7,413
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 | €177,997 | €86,477 | -€91,520 | -51.4% |
| Fixed assets | 21/28 | €6,773 | €8,909 | +€2,136 | +31.5% |
| Tangible fixed assets | 22/27 | €6,773 | €8,909 | +€2,136 | +31.5% |
| Plant, machinery and equipment | 23 | €5,071 | €7,569 | +€2,497 | +49.2% |
| Furniture and vehicles | 24 | €1,701 | €1,340 | -€361 | -21.2% |
| Current assets | 29/58 | €171,224 | €77,568 | -€93,656 | -54.7% |
| Amounts receivable within one year | 40/41 | €16,495 | €21,516 | +€5,021 | +30.4% |
| Trade receivables | 40 | €14,250 | €19,617 | +€5,367 | +37.7% |
| Other amounts receivable | 41 | €2,245 | €1,900 | -€345 | -15.4% |
| Current investments | 50/53 | €99,522 | - | -€99,522 | |
| Cash at bank and in hand | 54/58 | €54,552 | €56,051 | +€1,499 | +2.7% |
| Deferred charges and accrued income | 490/1 | €656 | - | -€656 | |
| Total equity and liabilities | 10/49 | €177,997 | €86,477 | -€91,520 | -51.4% |
| Equity | 10/15 | €168,388 | €66,331 | -€102,057 | -60.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,928 | €45,871 | -€102,057 | -69.0% |
| Amounts payable | 17/49 | €9,609 | €20,146 | +€10,537 | +109.7% |
| Amounts payable within one year | 42/48 | €9,609 | €20,146 | +€10,537 | +109.7% |
| Trade debts | 44 | €1,125 | €970 | -€155 | -13.8% |
| Suppliers | 440/4 | €1,125 | €970 | -€155 | -13.8% |
| Taxes, remuneration and social security | 45 | €2,949 | €18,739 | +€15,790 | +535.5% |
| Taxes | 450/3 | €2,949 | €18,739 | +€15,790 | +535.5% |
| Other amounts payable | 47/48 | €5,536 | €437 | -€5,098 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,244 | €2,435 | +€191 | +8.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €66,499 | €103,865 | +€37,366 | +56.2% |
| Operating profit (loss) | 9901 | €63,868 | €101,030 | +€37,162 | +58.2% |
| Financial income | 75/76B | €926 | €7,413 | +€6,488 | +700.8% |
| Recurring financial income | 75 | €926 | €7,413 | +€6,488 | +700.8% |
| Financial charges | 65/66B | €439 | €322 | -€118 | -26.8% |
| Recurring financial charges | 65 | €439 | €322 | -€118 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €64,354 | €108,122 | +€43,768 | +68.0% |
| Income taxes | 67/77 | €13,444 | €21,944 | +€8,500 | +63.2% |
| Profit (loss) for the period | 9904 | €50,910 | €86,178 | +€35,269 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,910 | €86,178 | +€35,269 | +69.3% |
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 8 October 2026 via checked.be.