LUTIN VERT: 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.
LUTIN VERT
Largest movements
- Cash +€3,883
up €3,883 (+305%), from €1,273 to €5,155
mainly Net result for the year (+€2,428) and Contributions, distributions and other (+€2,400)
- Receivables within one year +€2,900
up €2,900 (+15.2%), from €19,051 to €21,951
of which Other amounts receivable: +€21,951
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Profit (loss) carried forward -€7,572
down €7,572 (-18.2%), from -€41,699 to -€49,271
- Other debts +€1,543
up €1,543 (+3.1%), from €49,133 to €50,676
- Trade debts +€411
up €411 (+8.5%), from €4,830 to €5,241
- Gross operating margin +€5,502
up €5,502, from -€2,544 to €2,958
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 | €20,324 | €27,106 | +€6,783 | +33.4% |
| Current assets | 29/58 | €20,324 | €27,106 | +€6,783 | +33.4% |
| Amounts receivable within one year | 40/41 | €19,051 | €21,951 | +€2,900 | +15.2% |
| Trade receivables | 40 | €19,051 | - | -€19,051 | |
| Other amounts receivable | 41 | - | €21,951 | +€21,951 | |
| Cash at bank and in hand | 54/58 | €1,273 | €5,155 | +€3,883 | +305% |
| Total equity and liabilities | 10/49 | €20,324 | €27,106 | +€6,783 | +33.4% |
| Equity | 10/15 | -€33,639 | -€28,811 | +€4,828 | +14.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,699 | -€49,271 | -€7,572 | -18.2% |
| Amounts payable | 17/49 | €53,963 | €55,917 | +€1,954 | +3.6% |
| Amounts payable within one year | 42/48 | €53,963 | €55,917 | +€1,954 | +3.6% |
| Trade debts | 44 | €4,830 | €5,241 | +€411 | +8.5% |
| Suppliers | 440/4 | €4,830 | €5,241 | +€411 | +8.5% |
| Other amounts payable | 47/48 | €49,133 | €50,676 | +€1,543 | +3.1% |
| Other operating charges | 640/8 | €425 | €400 | -€25 | -5.9% |
| Gross operating margin | 9900 | -€2,544 | €2,958 | +€5,502 | |
| Operating profit (loss) | 9901 | -€2,969 | €2,558 | +€5,527 | |
| Financial charges | 65/66B | €119 | €130 | +€11 | +9.2% |
| Recurring financial charges | 65 | €119 | €130 | +€11 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,088 | €2,428 | +€5,516 | |
| Profit (loss) for the period | 9904 | -€3,088 | €2,428 | +€5,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,088 | €2,428 | +€5,516 |
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 16 October 2026 via checked.be.