LUSO IMPERIO: what changed
LUSO IMPERIO
Largest movements
- Stocks and contracts +€25,000
up €25,000 (+57.7%), from €43,300 to €68,300
- Tangible fixed assets +€20,471
up €20,471 (+206%), from €9,961 to €30,432
of which Furniture and vehicles: +€21,421
- Receivables within one year -€14,449
down €14,449 (-13.0%), from €110,815 to €96,366
of which Trade receivables: -€8,562
- Trade debts +€20,588
up €20,588 (+16.0%), from €128,667 to €149,255
- Tax, wage and social debts +€4,819
up €4,819 (+37.0%), from €13,027 to €17,845
of which Remuneration and social security: +€9,662
- Profit (loss) carried forward +€3,674
up €3,674 (+30.2%), from €12,175 to €15,849
- Gross operating margin +€21,312
up €21,312 (+56.2%), from €37,925 to €59,236
- Staff costs +€17,078
up €17,078 (+69.6%), from €24,550 to €41,628
- Taxes -€3,837
down €3,837, from €2,642 to -€1,195
- Depreciation +€3,750
up €3,750 (+146%), from €2,572 to €6,322
- Other operating charges +€1,463
up €1,463 (+42.4%), from €3,451 to €4,914
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,451 | €216,532 | +€29,081 | +15.5% |
| Fixed assets | 21/28 | €9,961 | €30,432 | +€20,471 | +206% |
| Tangible fixed assets | 22/27 | €9,961 | €30,432 | +€20,471 | +206% |
| Plant, machinery and equipment | 23 | €2,513 | €1,563 | -€950 | -37.8% |
| Furniture and vehicles | 24 | €7,448 | €28,869 | +€21,421 | +288% |
| Current assets | 29/58 | €177,490 | €186,100 | +€8,609 | +4.9% |
| Stocks and contracts in progress | 3 | €43,300 | €68,300 | +€25,000 | +57.7% |
| Stocks | 30/36 | €43,300 | €68,300 | +€25,000 | +57.7% |
| Amounts receivable within one year | 40/41 | €110,815 | €96,366 | -€14,449 | -13.0% |
| Trade receivables | 40 | €72,348 | €63,786 | -€8,562 | -11.8% |
| Other amounts receivable | 41 | €38,467 | €32,581 | -€5,887 | -15.3% |
| Cash at bank and in hand | 54/58 | €21,412 | €19,827 | -€1,585 | -7.4% |
| Deferred charges and accrued income | 490/1 | €1,963 | €1,606 | -€357 | -18.2% |
| Total equity and liabilities | 10/49 | €187,451 | €216,532 | +€29,081 | +15.5% |
| Equity | 10/15 | €30,775 | €34,449 | +€3,674 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,175 | €15,849 | +€3,674 | +30.2% |
| Amounts payable | 17/49 | €156,676 | €182,082 | +€25,407 | +16.2% |
| Amounts payable within one year | 42/48 | €156,676 | €182,082 | +€25,407 | +16.2% |
| Trade debts | 44 | €128,667 | €149,255 | +€20,588 | +16.0% |
| Suppliers | 440/4 | €128,667 | €149,255 | +€20,588 | +16.0% |
| Taxes, remuneration and social security | 45 | €13,027 | €17,845 | +€4,819 | +37.0% |
| Taxes | 450/3 | €10,794 | €5,951 | -€4,843 | -44.9% |
| Remuneration and social security | 454/9 | €2,233 | €11,895 | +€9,662 | +433% |
| Other amounts payable | 47/48 | €14,982 | €14,982 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24,550 | €41,628 | +€17,078 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,572 | €6,322 | +€3,750 | +146% |
| Other operating charges | 640/8 | €3,451 | €4,914 | +€1,463 | +42.4% |
| Gross operating margin | 9900 | €37,925 | €59,236 | +€21,312 | +56.2% |
| Operating profit (loss) | 9901 | €7,352 | €6,372 | -€980 | -13.3% |
| Financial income | 75/76B | €79 | €190 | +€111 | +140% |
| Recurring financial income | 75 | €79 | €190 | +€111 | +140% |
| Financial charges | 65/66B | €3,733 | €4,083 | +€350 | +9.4% |
| Recurring financial charges | 65 | €3,733 | €4,083 | +€350 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €3,698 | €2,479 | -€1,219 | -33.0% |
| Income taxes | 67/77 | €2,642 | -€1,195 | -€3,837 | |
| Profit (loss) for the period | 9904 | €1,056 | €3,674 | +€2,618 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €1,056 | €3,674 | +€2,618 | +248% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.