LUSYL: what changed
Two fiscal 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.
LUSYL
Largest movements
- Receivables within one year +€65,450
up €65,450 (+28.5%), from €229,950 to €295,400
- Receivables after one year -€12,000
down €12,000 (-10.0%), from €120,000 to €108,000
- Reserves +€21,940
up €21,940 (+10.3%), from €213,990 to €235,930
of which Distributable reserves: +€21,940
- Other debts +€20,800
up €20,800 (+20.3%), from €102,521 to €123,321
- Tax, wage and social debts +€8,922
up €8,922 (+110.4%), from €8,080 to €17,002
- Gross operating margin +€1,983
up €1,983 (+3.8%), from €52,577 to €54,560
- Taxes +€842
up €842 (+10.4%), from €8,080 to €8,922
- Financial charges -€713
down €713 (-74.5%), from €957 to €244
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 | €350,208 | €403,435 | +€53,228 | +15.2% |
| Current assets | 29/58 | €350,208 | €403,435 | +€53,228 | +15.2% |
| Amounts receivable after more than one year | 29 | €120,000 | €108,000 | -€12,000 | -10.0% |
| Other amounts receivable | 291 | €120,000 | €108,000 | -€12,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €229,950 | €295,400 | +€65,450 | +28.5% |
| Other amounts receivable | 41 | €229,950 | €295,400 | +€65,450 | +28.5% |
| Cash at bank and in hand | 54/58 | €257 | €35 | -€222 | -86.5% |
| Total equity and liabilities | 10/49 | €350,208 | €403,435 | +€53,228 | +15.2% |
| Equity | 10/15 | €232,590 | €254,530 | +€21,940 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €213,990 | €235,930 | +€21,940 | +10.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €212,130 | €234,070 | +€21,940 | +10.3% |
| Amounts payable | 17/49 | €117,618 | €148,906 | +€31,288 | +26.6% |
| Amounts payable within one year | 42/48 | €117,618 | €148,906 | +€31,288 | +26.6% |
| Trade debts | 44 | €7,017 | €8,583 | +€1,566 | +22.3% |
| Suppliers | 440/4 | €7,017 | €8,583 | +€1,566 | +22.3% |
| Taxes, remuneration and social security | 45 | €8,080 | €17,002 | +€8,922 | +110.4% |
| Taxes | 450/3 | €8,080 | €17,002 | +€8,922 | +110.4% |
| Other amounts payable | 47/48 | €102,521 | €123,321 | +€20,800 | +20.3% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | €52,577 | €54,560 | +€1,983 | +3.8% |
| Operating profit (loss) | 9901 | €52,061 | €54,032 | +€1,972 | +3.8% |
| Financial income | 75/76B | €2,246 | €2,074 | -€173 | -7.7% |
| Recurring financial income | 75 | €2,246 | €2,074 | -€173 | -7.7% |
| Financial charges | 65/66B | €957 | €244 | -€713 | -74.5% |
| Recurring financial charges | 65 | €957 | €244 | -€713 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €53,350 | €55,862 | +€2,511 | +4.7% |
| Income taxes | 67/77 | €8,080 | €8,922 | +€842 | +10.4% |
| Profit (loss) for the period | 9904 | €45,270 | €46,940 | +€1,669 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,270 | €46,940 | +€1,669 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.