LUSIS COMMUNICATION: 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.
LUSIS COMMUNICATION
Largest movements
- Cash +€52,583
up €52,583 (+49.8%), from €105,576 to €158,159
mainly Receivables within one year (+€31,380) and Other debts (+€29,621)
- Receivables within one year -€31,380
down €31,380 (-46.5%), from €67,538 to €36,157
- Other debts +€29,621
up €29,621 (+103%), from €28,685 to €58,305
- Reserves -€8,275
down €8,275 (-11.5%), from €72,192 to €63,917
- Trade debts -€7,415
down €7,415 (-43.4%), from €17,069 to €9,654
- Tax, wage and social debts +€6,460
up €6,460 (+27.1%), from €23,829 to €30,289
- Gross operating margin +€11,284
up €11,284 (+35.0%), from €32,262 to €43,546
- Other operating charges +€3,109
up €3,109 (+270%), from €1,152 to €4,261
- Taxes +€2,567
up €2,567 (+23.9%), from €10,720 to €13,286
- Financial charges +€1,922
up €1,922 (+1,208%), from €159 to €2,081
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 | €175,509 | €195,526 | +€20,018 | +11.4% |
| Fixed assets | 21/28 | €1,329 | €806 | -€522 | -39.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,329 | €806 | -€522 | -39.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €390 | €0 | -€390 | -100% |
| Other tangible fixed assets | 26 | €939 | €806 | -€133 | -14.1% |
| Current assets | 29/58 | €174,180 | €194,720 | +€20,540 | +11.8% |
| Amounts receivable within one year | 40/41 | €67,538 | €36,157 | -€31,380 | -46.5% |
| Trade receivables | 40 | €67,538 | €36,157 | -€31,380 | -46.5% |
| Cash at bank and in hand | 54/58 | €105,576 | €158,159 | +€52,583 | +49.8% |
| Deferred charges and accrued income | 490/1 | €1,066 | €403 | -€663 | -62.2% |
| Total equity and liabilities | 10/49 | €175,509 | €195,526 | +€20,018 | +11.4% |
| Equity | 10/15 | €103,209 | €94,934 | -€8,275 | -8.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,192 | €63,917 | -€8,275 | -11.5% |
| Distributable reserves | 133 | €72,192 | €63,917 | -€8,275 | -11.5% |
| Profit (loss) carried forward | 14 | €11,016 | €11,016 | = | 0.0% |
| Amounts payable | 17/49 | €72,300 | €100,593 | +€28,292 | +39.1% |
| Amounts payable within one year | 42/48 | €69,583 | €98,248 | +€28,665 | +41.2% |
| Trade debts | 44 | €17,069 | €9,654 | -€7,415 | -43.4% |
| Suppliers | 440/4 | €17,069 | €9,654 | -€7,415 | -43.4% |
| Taxes, remuneration and social security | 45 | €23,829 | €30,289 | +€6,460 | +27.1% |
| Taxes | 450/3 | €23,829 | €30,289 | +€6,460 | +27.1% |
| Other amounts payable | 47/48 | €28,685 | €58,305 | +€29,621 | +103% |
| Accrued charges and deferred income | 492/3 | €2,718 | €2,345 | -€373 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €522 | -€34 | -6.1% |
| Other operating charges | 640/8 | €1,152 | €4,261 | +€3,109 | +270% |
| Gross operating margin | 9900 | €32,262 | €43,546 | +€11,284 | +35.0% |
| Operating profit (loss) | 9901 | €30,554 | €38,762 | +€8,209 | +26.9% |
| Financial income | 75/76B | €2 | €369 | +€367 | +16,838% |
| Recurring financial income | 75 | €2 | €369 | +€367 | +16,838% |
| Financial charges | 65/66B | €159 | €2,081 | +€1,922 | +1,208% |
| Recurring financial charges | 65 | €159 | €2,081 | +€1,922 | +1,208% |
| Profit (loss) for the period before taxes | 9903 | €30,397 | €37,051 | +€6,654 | +21.9% |
| Income taxes | 67/77 | €10,720 | €13,286 | +€2,567 | +23.9% |
| Profit (loss) for the period | 9904 | €19,677 | €23,764 | +€4,087 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,677 | €23,764 | +€4,087 | +20.8% |
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 18 October 2026 via checked.be.