Lust Agro: 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.
Lust Agro
Largest movements
- Tangible fixed assets -€130,616
down €130,616 (-42.0%), from €310,948 to €180,332
of which Furniture and vehicles: -€103,061
- Receivables within one year -€25,062
down €25,062 (-97.2%), from €25,787 to €726
of which Other amounts receivable: -€20,751
- Trade debts -€125,579
down €125,579 (-94.2%), from €133,349 to €7,770
- Debts after one year -€47,370
down €47,370 (-61.4%), from €77,110 to €29,740
- Other debts +€38,238
up €38,238 (+42.1%), from €90,762 to €129,000
- Profit (loss) carried forward -€19,956
down €19,956 (-128%), from -€15,535 to -€35,491
- Gross operating margin -€16,606
down €16,606 (-31.1%), from €53,400 to €36,794
- Depreciation -€4,415
down €4,415 (-8.2%), from €53,828 to €49,413
- Financial charges -€2,115
down €2,115 (-28.4%), from €7,455 to €5,340
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,017 | €184,796 | -€158,221 | -46.1% |
| Fixed assets | 21/28 | €310,948 | €180,332 | -€130,616 | -42.0% |
| Tangible fixed assets | 22/27 | €310,948 | €180,332 | -€130,616 | -42.0% |
| Plant, machinery and equipment | 23 | €98,607 | €71,053 | -€27,554 | -27.9% |
| Furniture and vehicles | 24 | €212,341 | €109,279 | -€103,061 | -48.5% |
| Current assets | 29/58 | €32,069 | €4,464 | -€27,605 | -86.1% |
| Stocks and contracts in progress | 3 | €1,760 | €0 | -€1,760 | -100% |
| Stocks | 30/36 | €1,760 | €0 | -€1,760 | -100% |
| Amounts receivable within one year | 40/41 | €25,787 | €726 | -€25,062 | -97.2% |
| Trade receivables | 40 | €4,311 | €0 | -€4,311 | -100% |
| Other amounts receivable | 41 | €21,477 | €726 | -€20,751 | -96.6% |
| Cash at bank and in hand | 54/58 | €4,141 | €3,309 | -€831 | -20.1% |
| Deferred charges and accrued income | 490/1 | €381 | €429 | +€48 | +12.5% |
| Total equity and liabilities | 10/49 | €343,017 | €184,796 | -€158,221 | -46.1% |
| Equity | 10/15 | -€9,721 | -€29,677 | -€19,956 | -205% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €814 | €814 | = | 0.0% |
| Distributable reserves | 133 | €814 | €814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,535 | -€35,491 | -€19,956 | -128% |
| Amounts payable | 17/49 | €352,738 | €214,473 | -€138,265 | -39.2% |
| Amounts payable after more than one year | 17 | €77,110 | €29,740 | -€47,370 | -61.4% |
| Financial debts | 170/4 | €77,110 | €29,740 | -€47,370 | -61.4% |
| Amounts payable within one year | 42/48 | €275,628 | €184,733 | -€90,895 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €50,779 | €47,370 | -€3,409 | -6.7% |
| Trade debts | 44 | €133,349 | €7,770 | -€125,579 | -94.2% |
| Suppliers | 440/4 | €133,349 | €7,770 | -€125,579 | -94.2% |
| Taxes, remuneration and social security | 45 | €738 | €593 | -€144 | -19.6% |
| Taxes | 450/3 | €738 | €593 | -€144 | -19.6% |
| Other amounts payable | 47/48 | €90,762 | €129,000 | +€38,238 | +42.1% |
| Non-recurring operating income | 76A | - | €2,471 | +€2,471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,828 | €49,413 | -€4,415 | -8.2% |
| Other operating charges | 640/8 | €1,254 | €1,506 | +€252 | +20.1% |
| Gross operating margin | 9900 | €53,400 | €36,794 | -€16,606 | -31.1% |
| Operating profit (loss) | 9901 | -€1,682 | -€14,125 | -€12,443 | -740% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €7,455 | €5,340 | -€2,115 | -28.4% |
| Recurring financial charges | 65 | €7,455 | €5,340 | -€2,115 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,137 | -€19,465 | -€10,328 | -113% |
| Income taxes | 67/77 | €489 | €491 | +€2 | +0.4% |
| Profit (loss) for the period | 9904 | -€9,626 | -€19,956 | -€10,330 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,626 | -€19,956 | -€10,330 | -107% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.