LUTA: 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.
LUTA
Largest movements
- Receivables within one year -€1,549
down €1,549 (-3.4%), from €45,755 to €44,206
of which Other amounts receivable: -€1,549
- Other debts +€8,800
up €8,800 (+495.3%), from €1,777 to €10,577
- Tax, wage and social debts -€4,512
down €4,512 (-95.1%), from €4,747 to €235
- Trade debts -€3,600
down €3,600 (-6.2%), from €57,967 to €54,367
- Profit (loss) carried forward -€2,260
down €2,260 (-22.7%), from -€9,954 to -€12,213
- Gross operating margin -€2,196
new in 2025: -€2,196
- Financial charges -€41
down €41 (-39.0%), from €105 to €64
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 | €74,538 | €72,989 | -€1,549 | -2.1% |
| Current assets | 29/58 | €74,538 | €72,989 | -€1,549 | -2.1% |
| Stocks and contracts in progress | 3 | €28,783 | €28,783 | = | 0.0% |
| Stocks | 30/36 | €28,783 | €28,783 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,755 | €44,206 | -€1,549 | -3.4% |
| Trade receivables | 40 | €44,206 | €44,206 | = | 0.0% |
| Other amounts receivable | 41 | €1,549 | - | -€1,549 | |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Total equity and liabilities | 10/49 | €74,538 | €72,989 | -€1,549 | -2.1% |
| Equity | 10/15 | €10,046 | €7,787 | -€2,260 | -22.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,954 | -€12,213 | -€2,260 | -22.7% |
| Amounts payable | 17/49 | €64,492 | €65,202 | +€710 | +1.1% |
| Amounts payable within one year | 42/48 | €64,492 | €65,202 | +€710 | +1.1% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €57,967 | €54,367 | -€3,600 | -6.2% |
| Suppliers | 440/4 | €57,967 | €54,367 | -€3,600 | -6.2% |
| Taxes, remuneration and social security | 45 | €4,747 | €235 | -€4,512 | -95.1% |
| Taxes | 450/3 | €4,747 | €235 | -€4,512 | -95.1% |
| Other amounts payable | 47/48 | €1,777 | €10,577 | +€8,800 | +495.3% |
| Gross operating margin | 9900 | - | -€2,196 | -€2,196 | |
| Operating profit (loss) | 9901 | - | -€2,196 | -€2,196 | |
| Financial charges | 65/66B | €105 | €64 | -€41 | -39.0% |
| Recurring financial charges | 65 | €105 | €64 | -€41 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€105 | -€2,260 | -€2,155 | -2054.4% |
| Profit (loss) for the period | 9904 | -€105 | -€2,260 | -€2,155 | -2054.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€105 | -€2,260 | -€2,155 | -2054.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.