LUVITRA: 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.
LUVITRA
Largest movements
- Tangible fixed assets -€21,952
down €21,952 (-68.0%), from €32,280 to €10,328
of which Leasing and similar rights: -€21,400
- Receivables within one year +€11,975
up €11,975 (+8.0%), from €150,029 to €162,004
of which Other amounts receivable: +€12,930
- Deferred charges and accrued income +€5,067
up €5,067 (+77469.7%), from €7 to €5,073
- Advances received -€43,012
no longer reported in 2025 (was €43,012)
- Profit (loss) carried forward +€28,040
up €28,040 (+52.7%), from €53,195 to €81,236
- Debts after one year -€14,074
no longer reported in 2025 (was €14,074)
- Trade debts +€13,791
up €13,791 (+38.7%), from €35,657 to €49,448
- Tax, wage and social debts +€12,080
up €12,080 (+55.4%), from €21,804 to €33,884
of which Taxes: +€10,711
- Other operating charges -€14,347
down €14,347 (-54.4%), from €26,397 to €12,050
- Taxes +€3,220
up €3,220 (+30.9%), from €10,434 to €13,654
- Gross operating margin -€2,730
down €2,730 (-3.5%), from €78,088 to €75,358
- Financial charges -€1,347
down €1,347 (-23.9%), from €5,636 to €4,289
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 | €191,770 | €186,777 | -€4,992 | -2.6% |
| Fixed assets | 21/28 | €41,280 | €19,328 | -€21,952 | -53.2% |
| Tangible fixed assets | 22/27 | €32,280 | €10,328 | -€21,952 | -68.0% |
| Plant, machinery and equipment | 23 | €2,379 | €1,827 | -€552 | -23.2% |
| Leasing and similar rights | 25 | €29,901 | €8,501 | -€21,400 | -71.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €150,489 | €167,449 | +€16,960 | +11.3% |
| Amounts receivable within one year | 40/41 | €150,029 | €162,004 | +€11,975 | +8.0% |
| Trade receivables | 40 | €67,846 | €66,891 | -€955 | -1.4% |
| Other amounts receivable | 41 | €82,183 | €95,113 | +€12,930 | +15.7% |
| Cash at bank and in hand | 54/58 | €454 | €373 | -€82 | -18.0% |
| Deferred charges and accrued income | 490/1 | €7 | €5,073 | +€5,067 | +77469.7% |
| Total equity and liabilities | 10/49 | €191,770 | €186,777 | -€4,992 | -2.6% |
| Equity | 10/15 | €58,195 | €86,236 | +€28,040 | +48.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,195 | €81,236 | +€28,040 | +52.7% |
| Amounts payable | 17/49 | €133,574 | €100,542 | -€33,033 | -24.7% |
| Amounts payable after more than one year | 17 | €14,074 | - | -€14,074 | |
| Financial debts | 170/4 | €14,074 | - | -€14,074 | |
| Amounts payable within one year | 42/48 | €119,500 | €100,542 | -€18,959 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €19,028 | €10,210 | -€8,818 | -46.3% |
| Trade debts | 44 | €35,657 | €49,448 | +€13,791 | +38.7% |
| Suppliers | 440/4 | €35,657 | €49,448 | +€13,791 | +38.7% |
| Advances received on contracts in progress | 46 | €43,012 | - | -€43,012 | |
| Taxes, remuneration and social security | 45 | €21,804 | €33,884 | +€12,080 | +55.4% |
| Taxes | 450/3 | €21,804 | €32,515 | +€10,711 | +49.1% |
| Remuneration and social security | 454/9 | - | €1,369 | +€1,369 | |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,782 | €21,952 | +€170 | +0.8% |
| Other operating charges | 640/8 | €26,397 | €12,050 | -€14,347 | -54.4% |
| Gross operating margin | 9900 | €78,088 | €75,358 | -€2,730 | -3.5% |
| Operating profit (loss) | 9901 | €29,910 | €41,356 | +€11,446 | +38.3% |
| Financial income | 75/76B | €3,932 | €4,627 | +€696 | +17.7% |
| Recurring financial income | 75 | €3,932 | €4,627 | +€696 | +17.7% |
| Financial charges | 65/66B | €5,636 | €4,289 | -€1,347 | -23.9% |
| Recurring financial charges | 65 | €5,636 | €4,289 | -€1,347 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €28,205 | €41,694 | +€13,489 | +47.8% |
| Income taxes | 67/77 | €10,434 | €13,654 | +€3,220 | +30.9% |
| Profit (loss) for the period | 9904 | €17,772 | €28,040 | +€10,269 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,772 | €28,040 | +€10,269 | +57.8% |
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.