Lutrona: 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.
Lutrona
Largest movements
- Tangible fixed assets -€27,906
down €27,906 (-100.0%), from €27,906 to €0
of which Other tangible fixed assets: -€21,651
- Cash -€7,414
down €7,414 (-100.0%), from €7,414 to €0
- Receivables within one year +€842
up €842 (+3.1%), from €27,302 to €28,145
of which Other amounts receivable: +€842
- Tax, wage and social debts -€29,351
down €29,351 (-100.0%), from €29,351 to €0
of which Taxes: -€15,566
- Profit (loss) carried forward -€29,310
down €29,310 (-36.7%), from -€79,873 to -€109,183
- Trade debts +€10,321
up €10,321 (+13.3%), from €77,853 to €88,174
- Accrued charges and deferred income +€9,029
up €9,029 (+3172.9%), from €285 to €9,314
- Other debts +€8,933
up €8,933 (+36.3%), from €24,582 to €33,516
- Staff costs -€128,178
down €128,178, from €119,390 to -€8,788
- Gross operating margin -€96,762
down €96,762 (-93.5%), from €103,518 to €6,756
- Purchases and services +€14,204
new in 2024: €14,204
- Financial charges -€8,321
down €8,321 (-99.6%), from €8,352 to €31
- Depreciation -€6,238
down €6,238 (-77.2%), from €8,082 to €1,844
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,049 | €28,145 | -€34,904 | -55.4% |
| Fixed assets | 21/28 | €27,906 | €0 | -€27,906 | -100.0% |
| Tangible fixed assets | 22/27 | €27,906 | €0 | -€27,906 | -100.0% |
| Plant, machinery and equipment | 23 | €3,893 | €0 | -€3,893 | -100.0% |
| Furniture and vehicles | 24 | €2,362 | €0 | -€2,362 | -100.0% |
| Other tangible fixed assets | 26 | €21,651 | €0 | -€21,651 | -100.0% |
| Current assets | 29/58 | €35,143 | €28,145 | -€6,998 | -19.9% |
| Stocks and contracts in progress | 3 | €400 | €0 | -€400 | -100.0% |
| Stocks | 30/36 | €400 | €0 | -€400 | -100.0% |
| Amounts receivable within one year | 40/41 | €27,302 | €28,145 | +€842 | +3.1% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €27,302 | €28,145 | +€842 | +3.1% |
| Cash at bank and in hand | 54/58 | €7,414 | €0 | -€7,414 | -100.0% |
| Deferred charges and accrued income | 490/1 | €26 | €0 | -€26 | -100.0% |
| Total equity and liabilities | 10/49 | €63,049 | €28,145 | -€34,904 | -55.4% |
| Equity | 10/15 | -€73,549 | -€102,859 | -€29,310 | -39.9% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Outside capital | 11 | €6,324 | €6,324 | = | 0.0% |
| Other | 1109/19 | €6,324 | €6,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,873 | -€109,183 | -€29,310 | -36.7% |
| Amounts payable | 17/49 | €136,597 | €131,003 | -€5,594 | -4.1% |
| Amounts payable within one year | 42/48 | €136,313 | €121,690 | -€14,623 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €4,527 | - | -€4,527 | |
| Trade debts | 44 | €77,853 | €88,174 | +€10,321 | +13.3% |
| Suppliers | 440/4 | €77,853 | €88,174 | +€10,321 | +13.3% |
| Taxes, remuneration and social security | 45 | €29,351 | €0 | -€29,351 | -100.0% |
| Taxes | 450/3 | €15,566 | €0 | -€15,566 | -100.0% |
| Remuneration and social security | 454/9 | €13,784 | €0 | -€13,784 | -100.0% |
| Other amounts payable | 47/48 | €24,582 | €33,516 | +€8,933 | +36.3% |
| Accrued charges and deferred income | 492/3 | €285 | €9,314 | +€9,029 | +3172.9% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €20,960 | +€20,960 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,204 | +€14,204 | |
| Remuneration, social security and pensions | 62 | €119,390 | -€8,788 | -€128,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,082 | €1,844 | -€6,238 | -77.2% |
| Other operating charges | 640/8 | €4,635 | €223 | -€4,412 | -95.2% |
| Non-recurring operating charges | 66A | - | €19,834 | +€19,834 | |
| Gross operating margin | 9900 | €103,518 | €6,756 | -€96,762 | -93.5% |
| Operating profit (loss) | 9901 | -€28,589 | -€6,357 | +€22,232 | +77.8% |
| Financial income | 75/76B | €948 | - | -€948 | |
| Recurring financial income | 75 | €948 | - | -€948 | |
| Financial charges | 65/66B | €8,352 | €31 | -€8,321 | -99.6% |
| Recurring financial charges | 65 | €8,352 | €31 | -€8,321 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,994 | -€6,388 | +€29,605 | +82.3% |
| Profit (loss) for the period | 9904 | -€35,994 | -€6,388 | +€29,605 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,994 | -€6,388 | +€29,605 | +82.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.