LUSYS: 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.
LUSYS
Largest movements
- Receivables within one year +€19,668
up €19,668 (+55.0%), from €35,759 to €55,426
of which Other amounts receivable: +€11,841
- Cash -€11,607
down €11,607 (-45.8%), from €25,348 to €13,741
mainly Receivables within one year (-€19,668) and Other debts (-€9,937)
- Deferred charges and accrued income -€3,155
down €3,155 (-62.3%), from €5,066 to €1,911
- Tangible fixed assets -€1,416
down €1,416 (-24.4%), from €5,809 to €4,393
of which Furniture and vehicles: -€903
- Stocks and contracts -€1,178
down €1,178 (-5.8%), from €20,171 to €18,992
- Profit (loss) carried forward +€15,802
up €15,802 (+28.6%), from €55,264 to €71,066
- Other debts -€9,937
down €9,937 (-79.2%), from €12,553 to €2,616
- Tax, wage and social debts -€2,955
down €2,955 (-52.6%), from €5,617 to €2,662
of which Remuneration and social security: -€1,804
- Trade debts -€1,538
down €1,538 (-49.3%), from €3,119 to €1,581
- Staff costs -€12,344
down €12,344 (-26.0%), from €47,440 to €35,096
- Taxes +€2,885
up €2,885 (+158%), from €1,827 to €4,712
- Gross operating margin +€1,205
up €1,205 (+2.0%), from €61,597 to €62,802
- Depreciation -€815
down €815 (-12.4%), from €6,548 to €5,733
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 | €95,561 | €96,933 | +€1,371 | +1.4% |
| Fixed assets | 21/28 | €9,218 | €6,861 | -€2,357 | -25.6% |
| Intangible fixed assets | 21 | €3,304 | €2,363 | -€941 | -28.5% |
| Tangible fixed assets | 22/27 | €5,809 | €4,393 | -€1,416 | -24.4% |
| Plant, machinery and equipment | 23 | €580 | €67 | -€513 | -88.5% |
| Furniture and vehicles | 24 | €5,229 | €4,326 | -€903 | -17.3% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €86,343 | €90,071 | +€3,728 | +4.3% |
| Stocks and contracts in progress | 3 | €20,171 | €18,992 | -€1,178 | -5.8% |
| Stocks | 30/36 | €20,171 | €18,992 | -€1,178 | -5.8% |
| Amounts receivable within one year | 40/41 | €35,759 | €55,426 | +€19,668 | +55.0% |
| Trade receivables | 40 | €25,585 | €33,412 | +€7,826 | +30.6% |
| Other amounts receivable | 41 | €10,173 | €22,015 | +€11,841 | +116% |
| Cash at bank and in hand | 54/58 | €25,348 | €13,741 | -€11,607 | -45.8% |
| Deferred charges and accrued income | 490/1 | €5,066 | €1,911 | -€3,155 | -62.3% |
| Total equity and liabilities | 10/49 | €95,561 | €96,933 | +€1,371 | +1.4% |
| Equity | 10/15 | €74,272 | €90,074 | +€15,802 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €408 | €408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €408 | €408 | = | 0.0% |
| Reserves not available under the articles | 1311 | €408 | €408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,264 | €71,066 | +€15,802 | +28.6% |
| Amounts payable | 17/49 | €21,289 | €6,858 | -€14,431 | -67.8% |
| Amounts payable within one year | 42/48 | €21,289 | €6,858 | -€14,431 | -67.8% |
| Trade debts | 44 | €3,119 | €1,581 | -€1,538 | -49.3% |
| Suppliers | 440/4 | €3,119 | €1,581 | -€1,538 | -49.3% |
| Taxes, remuneration and social security | 45 | €5,617 | €2,662 | -€2,955 | -52.6% |
| Taxes | 450/3 | €1,151 | - | -€1,151 | |
| Remuneration and social security | 454/9 | €4,466 | €2,662 | -€1,804 | -40.4% |
| Other amounts payable | 47/48 | €12,553 | €2,616 | -€9,937 | -79.2% |
| Remuneration, social security and pensions | 62 | €47,440 | €35,096 | -€12,344 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,548 | €5,733 | -€815 | -12.4% |
| Other operating charges | 640/8 | €1,651 | €1,161 | -€490 | -29.7% |
| Gross operating margin | 9900 | €61,597 | €62,802 | +€1,205 | +2.0% |
| Operating profit (loss) | 9901 | €5,958 | €20,812 | +€14,854 | +249% |
| Financial income | 75/76B | - | €143 | +€143 | |
| Recurring financial income | 75 | - | €143 | +€143 | |
| Financial charges | 65/66B | €850 | €441 | -€409 | -48.1% |
| Recurring financial charges | 65 | €850 | €441 | -€409 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €5,109 | €20,514 | +€15,406 | +302% |
| Income taxes | 67/77 | €1,827 | €4,712 | +€2,885 | +158% |
| Profit (loss) for the period | 9904 | €3,282 | €15,802 | +€12,520 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €3,282 | €15,802 | +€12,520 | +381% |
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 15 October 2026 via checked.be.