LUSO: 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.
LUSO
Largest movements
- Receivables within one year -€18,852
down €18,852 (-4.3%), from €434,139 to €415,287
of which Trade receivables: -€10,858
- Profit (loss) carried forward -€14,097
down €14,097 (-25.7%), from -€54,933 to -€69,031
- Short-term financial debts -€13,892
down €13,892 (-56.1%), from €24,747 to €10,855
- Other debts +€6,000
up €6,000 (+59.6%), from €10,067 to €16,067
- Gross operating margin +€16,201
up €16,201 (+69.4%), from -€23,356 to -€7,155
- Other operating charges +€2,159
up €2,159 (+144%), from €1,495 to €3,654
- Financial income -€1,319
down €1,319 (-100.0%), from €1,319 to €1
- Financial charges -€395
down €395 (-10.7%), from €3,685 to €3,290
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €439,156 | €419,514 | -€19,642 | -4.5% |
| Fixed assets | 21/28 | €4,000 | €4,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €435,156 | €415,514 | -€19,642 | -4.5% |
| Amounts receivable within one year | 40/41 | €434,139 | €415,287 | -€18,852 | -4.3% |
| Trade receivables | 40 | €283,370 | €272,512 | -€10,858 | -3.8% |
| Other amounts receivable | 41 | €150,768 | €142,774 | -€7,994 | -5.3% |
| Cash at bank and in hand | 54/58 | €226 | €228 | +€2 | +0.9% |
| Deferred charges and accrued income | 490/1 | €792 | - | -€792 | |
| Total equity and liabilities | 10/49 | €439,156 | €419,514 | -€19,642 | -4.5% |
| Equity | 10/15 | -€28,752 | -€42,849 | -€14,097 | -49.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,581 | €7,581 | = | 0.0% |
| Distributable reserves | 133 | €7,581 | €7,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,933 | -€69,031 | -€14,097 | -25.7% |
| Amounts payable | 17/49 | €467,908 | €462,364 | -€5,544 | -1.2% |
| Amounts payable within one year | 42/48 | €467,908 | €462,364 | -€5,544 | -1.2% |
| Financial debts | 43 | €24,747 | €10,855 | -€13,892 | -56.1% |
| Credit institutions | 430/8 | €24,747 | €10,855 | -€13,892 | -56.1% |
| Trade debts | 44 | €433,045 | €435,292 | +€2,248 | +0.5% |
| Suppliers | 440/4 | €433,045 | €435,292 | +€2,248 | +0.5% |
| Taxes, remuneration and social security | 45 | €50 | €150 | +€100 | +200% |
| Taxes | 450/3 | €50 | €150 | +€100 | +200% |
| Other amounts payable | 47/48 | €10,067 | €16,067 | +€6,000 | +59.6% |
| Non-recurring operating income | 76A | €2,000 | €7,000 | +€5,000 | +250% |
| Other operating charges | 640/8 | €1,495 | €3,654 | +€2,159 | +144% |
| Gross operating margin | 9900 | -€23,356 | -€7,155 | +€16,201 | +69.4% |
| Operating profit (loss) | 9901 | -€24,851 | -€10,808 | +€14,043 | +56.5% |
| Financial income | 75/76B | €1,319 | €1 | -€1,319 | -100.0% |
| Recurring financial income | 75 | €1,319 | €1 | -€1,319 | -100.0% |
| Financial charges | 65/66B | €3,685 | €3,290 | -€395 | -10.7% |
| Recurring financial charges | 65 | €3,685 | €3,290 | -€395 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,216 | -€14,097 | +€13,119 | +48.2% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +1,500% |
| Profit (loss) for the period | 9904 | -€27,216 | -€14,097 | +€13,119 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,216 | -€14,097 | +€13,119 | +48.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.