LUTJE & ROB: 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.
LUTJE & ROB
Largest movements
- Cash -€19,299
down €19,299 (-68.3%), from €28,268 to €8,969
mainly Deferred charges and accrued income (-€17,649) and Tax, wage and social debts (-€7,045)
- Deferred charges and accrued income +€17,649
up €17,649 (+1,722%), from €1,025 to €18,674
- Receivables within one year -€5,457
down €5,457 (-24.0%), from €22,775 to €17,318
of which Trade receivables: -€15,125
- Intangible fixed assets -€4,499
down €4,499 (-65.5%), from €6,870 to €2,371
- Tangible fixed assets -€3,948
down €3,948 (-11.3%), from €34,786 to €30,838
of which Plant, machinery and equipment: -€8,196
- Tax, wage and social debts -€7,045
down €7,045 (-27.3%), from €25,824 to €18,779
of which Taxes: -€7,223
- Accrued charges and deferred income -€4,467
down €4,467 (-91.5%), from €4,880 to €413
- Trade debts -€4,126
down €4,126 (-6.5%), from €63,910 to €59,784
- Other debts -€2,197
down €2,197 (-100%), from €2,197 to €0
- Profit (loss) carried forward +€1,782
up €1,782 (+14.0%), from -€12,686 to -€10,904
- Gross operating margin -€18,611
down €18,611 (-18.6%), from €99,852 to €81,241
- Taxes -€6,354
down €6,354 (-86.6%), from €7,334 to €981
- Other operating charges -€3,292
down €3,292 (-71.6%), from €4,597 to €1,305
- Financial charges +€3,211
up €3,211 (+475%), from €676 to €3,887
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,223 | €81,170 | -€16,053 | -16.5% |
| Fixed assets | 21/28 | €41,656 | €33,209 | -€8,447 | -20.3% |
| Intangible fixed assets | 21 | €6,870 | €2,371 | -€4,499 | -65.5% |
| Tangible fixed assets | 22/27 | €34,786 | €30,838 | -€3,948 | -11.3% |
| Plant, machinery and equipment | 23 | €34,786 | €26,590 | -€8,196 | -23.6% |
| Other tangible fixed assets | 26 | - | €4,248 | +€4,248 | |
| Current assets | 29/58 | €55,568 | €47,961 | -€7,607 | -13.7% |
| Stocks and contracts in progress | 3 | €3,500 | €3,000 | -€500 | -14.3% |
| Stocks | 30/36 | €3,500 | €3,000 | -€500 | -14.3% |
| Amounts receivable within one year | 40/41 | €22,775 | €17,318 | -€5,457 | -24.0% |
| Trade receivables | 40 | €17,625 | €2,500 | -€15,125 | -85.8% |
| Other amounts receivable | 41 | €5,150 | €14,818 | +€9,668 | +188% |
| Cash at bank and in hand | 54/58 | €28,268 | €8,969 | -€19,299 | -68.3% |
| Deferred charges and accrued income | 490/1 | €1,025 | €18,674 | +€17,649 | +1,722% |
| Total equity and liabilities | 10/49 | €97,223 | €81,170 | -€16,053 | -16.5% |
| Equity | 10/15 | €408 | €2,190 | +€1,782 | +437% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,894 | €6,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €345 | €0 | -€345 | -100% |
| Reserves not available under the articles | 1311 | €345 | €0 | -€345 | -100% |
| Distributable reserves | 133 | €6,549 | €6,894 | +€345 | +5.3% |
| Profit (loss) carried forward | 14 | -€12,686 | -€10,904 | +€1,782 | +14.0% |
| Amounts payable | 17/49 | €96,815 | €78,980 | -€17,835 | -18.4% |
| Amounts payable within one year | 42/48 | €91,935 | €78,567 | -€13,368 | -14.5% |
| Financial debts | 43 | €4 | €4 | = | 0.0% |
| Credit institutions | 430/8 | €4 | €4 | = | 0.0% |
| Trade debts | 44 | €63,910 | €59,784 | -€4,126 | -6.5% |
| Suppliers | 440/4 | €63,910 | €59,784 | -€4,126 | -6.5% |
| Taxes, remuneration and social security | 45 | €25,824 | €18,779 | -€7,045 | -27.3% |
| Taxes | 450/3 | €19,939 | €12,716 | -€7,223 | -36.2% |
| Remuneration and social security | 454/9 | €5,885 | €6,063 | +€178 | +3.0% |
| Other amounts payable | 47/48 | €2,197 | €0 | -€2,197 | -100% |
| Accrued charges and deferred income | 492/3 | €4,880 | €413 | -€4,467 | -91.5% |
| Remuneration, social security and pensions | 62 | €54,342 | €54,658 | +€316 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,512 | €15,190 | +€679 | +4.7% |
| Other operating charges | 640/8 | €4,597 | €1,305 | -€3,292 | -71.6% |
| Non-recurring operating charges | 66A | - | €3,877 | +€3,877 | |
| Gross operating margin | 9900 | €99,852 | €81,241 | -€18,611 | -18.6% |
| Operating profit (loss) | 9901 | €26,402 | €6,211 | -€20,191 | -76.5% |
| Financial income | 75/76B | €2 | €439 | +€436 | +20,984% |
| Recurring financial income | 75 | €2 | €439 | +€436 | +20,984% |
| Financial charges | 65/66B | €676 | €3,887 | +€3,211 | +475% |
| Recurring financial charges | 65 | €676 | €3,887 | +€3,211 | +475% |
| Profit (loss) for the period before taxes | 9903 | €25,729 | €2,763 | -€22,966 | -89.3% |
| Income taxes | 67/77 | €7,334 | €981 | -€6,354 | -86.6% |
| Profit (loss) for the period | 9904 | €18,394 | €1,782 | -€16,612 | -90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,394 | €1,782 | -€16,612 | -90.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.