LUSO LOJA: 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 LOJA
Largest movements
- Tangible fixed assets +€25,599
up €25,599 (+331%), from €7,728 to €33,326
of which Land and buildings: +€27,764
- Receivables within one year +€13,488
up €13,488 (+685%), from €1,970 to €15,458
of which Other amounts receivable: +€14,670
- Cash -€8,814
down €8,814 (-80.8%), from €10,911 to €2,098
mainly Investment in fixed assets (net) (-€30,000) and Other debts (-€21,153)
- Deferred charges and accrued income -€2,200
no longer reported in 2025 (was €2,200)
- Debts after one year +€36,202
new in 2025: €36,202
- Other debts -€21,153
no longer reported in 2025 (was €21,153)
- Tax, wage and social debts +€12,053
up €12,053 (+194%), from €6,213 to €18,266
of which Remuneration and social security: +€11,595
- Profit (loss) carried forward -€11,667
down €11,667 (-32.5%), from €35,890 to €24,223
- Current portion of long-term debt +€10,062
new in 2025: €10,062
- Staff costs +€55,899
up €55,899 (+5,533%), from €1,010 to €56,909
- Gross operating margin +€49,165
up €49,165 (+789%), from €6,229 to €55,395
- Financial charges +€5,101
up €5,101 (+1,086%), from €470 to €5,571
- Depreciation +€3,209
up €3,209 (+269%), from €1,192 to €4,401
- Taxes -€1,017
no longer reported in 2025 (was €1,017)
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 | €116,340 | €144,413 | +€28,073 | +24.1% |
| Fixed assets | 21/28 | €8,118 | €33,716 | +€25,599 | +315% |
| Tangible fixed assets | 22/27 | €7,728 | €33,326 | +€25,599 | +331% |
| Land and buildings | 22 | - | €27,764 | +€27,764 | |
| Plant, machinery and equipment | 23 | €6,786 | €5,145 | -€1,641 | -24.2% |
| Furniture and vehicles | 24 | €941 | €417 | -€524 | -55.7% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €108,222 | €110,697 | +€2,475 | +2.3% |
| Stocks and contracts in progress | 3 | €93,142 | €93,142 | = | 0.0% |
| Stocks | 30/36 | €93,142 | €93,142 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,970 | €15,458 | +€13,488 | +685% |
| Trade receivables | 40 | €1,946 | €764 | -€1,182 | -60.8% |
| Other amounts receivable | 41 | €23 | €14,694 | +€14,670 | +62,721% |
| Cash at bank and in hand | 54/58 | €10,911 | €2,098 | -€8,814 | -80.8% |
| Deferred charges and accrued income | 490/1 | €2,200 | - | -€2,200 | |
| Total equity and liabilities | 10/49 | €116,340 | €144,413 | +€28,073 | +24.1% |
| Equity | 10/15 | €56,350 | €44,683 | -€11,667 | -20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,890 | €24,223 | -€11,667 | -32.5% |
| Amounts payable | 17/49 | €59,990 | €99,730 | +€39,740 | +66.2% |
| Amounts payable after more than one year | 17 | - | €36,202 | +€36,202 | |
| Financial debts | 170/4 | - | €36,202 | +€36,202 | |
| Amounts payable within one year | 42/48 | €59,990 | €63,528 | +€3,538 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,062 | +€10,062 | |
| Financial debts | 43 | - | €2,224 | +€2,224 | |
| Credit institutions | 430/8 | - | €2,224 | +€2,224 | |
| Trade debts | 44 | €32,623 | €32,976 | +€353 | +1.1% |
| Suppliers | 440/4 | €32,623 | €32,976 | +€353 | +1.1% |
| Taxes, remuneration and social security | 45 | €6,213 | €18,266 | +€12,053 | +194% |
| Taxes | 450/3 | €3,393 | €3,851 | +€458 | +13.5% |
| Remuneration and social security | 454/9 | €2,820 | €14,415 | +€11,595 | +411% |
| Other amounts payable | 47/48 | €21,153 | - | -€21,153 | |
| Remuneration, social security and pensions | 62 | €1,010 | €56,909 | +€55,899 | +5,533% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,192 | €4,401 | +€3,209 | +269% |
| Other operating charges | 640/8 | - | €956 | +€956 | |
| Non-recurring operating charges | 66A | €279 | - | -€279 | |
| Gross operating margin | 9900 | €6,229 | €55,395 | +€49,165 | +789% |
| Operating profit (loss) | 9901 | €3,747 | -€6,872 | -€10,620 | |
| Financial income | 75/76B | €397 | €776 | +€379 | +95.4% |
| Recurring financial income | 75 | €397 | €776 | +€379 | +95.4% |
| Financial charges | 65/66B | €470 | €5,571 | +€5,101 | +1,086% |
| Recurring financial charges | 65 | €470 | €5,571 | +€5,101 | +1,086% |
| Profit (loss) for the period before taxes | 9903 | €3,675 | -€11,667 | -€15,342 | |
| Income taxes | 67/77 | €1,017 | - | -€1,017 | |
| Profit (loss) for the period | 9904 | €2,658 | -€11,667 | -€14,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,658 | -€11,667 | -€14,325 |
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 1 November 2026 via checked.be.