LUST EVENTS: 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 EVENTS
Largest movements
- Tangible fixed assets -€7,298
down €7,298 (-34.3%), from €21,288 to €13,990
of which Furniture and vehicles: -€7,208
- Receivables within one year -€4,968
down €4,968 (-41.7%), from €11,925 to €6,956
of which Other amounts receivable: -€2,995
- Cash +€2,808
up €2,808 (+3856.1%), from €73 to €2,881
mainly Other debts (+€9,562) and Depreciation (+€7,298)
- Stocks and contracts +€1,026
new in 2025: €1,026
- Profit (loss) carried forward -€17,670
new in 2025: -€17,670
- Other debts +€9,562
up €9,562 (+45.7%), from €20,916 to €30,478
- Tax, wage and social debts +€528
new in 2025: €528
- Accrued charges and deferred income -€401
no longer reported in 2025 (was €401)
- Gross operating margin -€33,976
down €33,976, from €24,165 to -€9,811
- Depreciation -€5,425
down €5,425 (-42.6%), from €12,723 to €7,298
- Taxes -€3,844
no longer reported in 2025 (was €3,844)
- Financial charges -€534
down €534 (-75.6%), from €707 to €173
- Other operating charges -€307
down €307 (-44.2%), from €695 to €388
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.
Cash bridge derived
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 | €33,286 | €25,065 | -€8,220 | -24.7% |
| Fixed assets | 21/28 | €21,288 | €13,990 | -€7,298 | -34.3% |
| Tangible fixed assets | 22/27 | €21,288 | €13,990 | -€7,298 | -34.3% |
| Plant, machinery and equipment | 23 | €1,726 | €1,636 | -€90 | -5.2% |
| Furniture and vehicles | 24 | €19,562 | €12,354 | -€7,208 | -36.8% |
| Current assets | 29/58 | €11,997 | €11,076 | -€922 | -7.7% |
| Stocks and contracts in progress | 3 | - | €1,026 | +€1,026 | |
| Stocks | 30/36 | - | €1,026 | +€1,026 | |
| Amounts receivable within one year | 40/41 | €11,925 | €6,956 | -€4,968 | -41.7% |
| Trade receivables | 40 | €1,973 | - | -€1,973 | |
| Other amounts receivable | 41 | €9,951 | €6,956 | -€2,995 | -30.1% |
| Cash at bank and in hand | 54/58 | €73 | €2,881 | +€2,808 | +3856.1% |
| Deferred charges and accrued income | 490/1 | - | €212 | +€212 | |
| Total equity and liabilities | 10/49 | €33,286 | €25,065 | -€8,220 | -24.7% |
| Equity | 10/15 | €11,269 | -€6,401 | -€17,670 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,269 | €6,269 | = | 0.0% |
| Distributable reserves | 133 | €6,269 | €6,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,670 | -€17,670 | |
| Amounts payable | 17/49 | €22,016 | €31,466 | +€9,449 | +42.9% |
| Amounts payable within one year | 42/48 | €21,615 | €31,466 | +€9,850 | +45.6% |
| Trade debts | 44 | €700 | €459 | -€240 | -34.3% |
| Suppliers | 440/4 | €700 | €459 | -€240 | -34.3% |
| Taxes, remuneration and social security | 45 | - | €528 | +€528 | |
| Taxes | 450/3 | - | €528 | +€528 | |
| Other amounts payable | 47/48 | €20,916 | €30,478 | +€9,562 | +45.7% |
| Accrued charges and deferred income | 492/3 | €401 | - | -€401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,723 | €7,298 | -€5,425 | -42.6% |
| Other operating charges | 640/8 | €695 | €388 | -€307 | -44.2% |
| Gross operating margin | 9900 | €24,165 | -€9,811 | -€33,976 | |
| Operating profit (loss) | 9901 | €10,747 | -€17,498 | -€28,244 | |
| Financial income | 75/76B | €73 | €1 | -€73 | -99.3% |
| Recurring financial income | 75 | €73 | €1 | -€73 | -99.3% |
| Financial charges | 65/66B | €707 | €173 | -€534 | -75.6% |
| Recurring financial charges | 65 | €707 | €173 | -€534 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €10,113 | -€17,670 | -€27,783 | |
| Income taxes | 67/77 | €3,844 | - | -€3,844 | |
| Profit (loss) for the period | 9904 | €6,269 | -€17,670 | -€23,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,269 | -€17,670 | -€23,939 |
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 9 October 2026 via checked.be.