LUWAERT INTERIEUR: 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.
LUWAERT INTERIEUR
Largest movements
- Receivables within one year +€23,515
up €23,515 (+103%), from €22,934 to €46,449
of which Trade receivables: +€22,837
- Cash -€3,088
down €3,088 (-46.8%), from €6,602 to €3,514
mainly Receivables within one year (-€23,515) and Tax, wage and social debts (-€1,434)
- Deferred charges and accrued income -€1,010
down €1,010 (-28.3%), from €3,574 to €2,563
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts +€5,311
up €5,311 (+112%), from €4,763 to €10,074
- Profit (loss) carried forward +€5,072
up €5,072 (+13.7%), from -€36,888 to -€31,816
- Other debts +€4,018
up €4,018, from €0 to €4,018
- Tax, wage and social debts -€1,434
down €1,434 (-55.7%), from €2,575 to €1,141
of which Remuneration and social security: -€2,200
- Other operating charges -€2,658
down €2,658 (-69.4%), from €3,829 to €1,171
- Gross operating margin +€2,555
up €2,555 (+44.7%), from €5,720 to €8,275
- Financial charges +€1,299
up €1,299 (+513%), from €253 to €1,552
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 | €33,380 | €52,548 | +€19,167 | +57.4% |
| Fixed assets | 21/28 | €271 | €21 | -€250 | -92.3% |
| Tangible fixed assets | 22/27 | €271 | €21 | -€250 | -92.3% |
| Plant, machinery and equipment | 23 | €271 | €21 | -€250 | -92.3% |
| Current assets | 29/58 | €33,110 | €52,527 | +€19,417 | +58.6% |
| Amounts receivable within one year | 40/41 | €22,934 | €46,449 | +€23,515 | +103% |
| Trade receivables | 40 | €22,934 | €45,771 | +€22,837 | +99.6% |
| Other amounts receivable | 41 | €0 | €678 | +€678 | |
| Cash at bank and in hand | 54/58 | €6,602 | €3,514 | -€3,088 | -46.8% |
| Deferred charges and accrued income | 490/1 | €3,574 | €2,563 | -€1,010 | -28.3% |
| Total equity and liabilities | 10/49 | €33,380 | €52,548 | +€19,167 | +57.4% |
| Equity | 10/15 | €26,042 | €37,314 | +€11,272 | +43.3% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €50,530 | €50,530 | = | 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% |
| Tax-exempt reserves | 132 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €44,920 | €44,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,888 | -€31,816 | +€5,072 | +13.7% |
| Amounts payable | 17/49 | €7,338 | €15,234 | +€7,895 | +108% |
| Amounts payable within one year | 42/48 | €7,338 | €15,234 | +€7,895 | +108% |
| Trade debts | 44 | €4,763 | €10,074 | +€5,311 | +112% |
| Suppliers | 440/4 | €4,763 | €10,074 | +€5,311 | +112% |
| Taxes, remuneration and social security | 45 | €2,575 | €1,141 | -€1,434 | -55.7% |
| Taxes | 450/3 | €375 | €1,141 | +€766 | +204% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts payable | 47/48 | €0 | €4,018 | +€4,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €3,829 | €1,171 | -€2,658 | -69.4% |
| Gross operating margin | 9900 | €5,720 | €8,275 | +€2,555 | +44.7% |
| Operating profit (loss) | 9901 | €1,640 | €6,853 | +€5,213 | +318% |
| Financial income | 75/76B | €15 | €11 | -€4 | -25.0% |
| Recurring financial income | 75 | €15 | €11 | -€4 | -25.0% |
| Financial charges | 65/66B | €253 | €1,552 | +€1,299 | +513% |
| Recurring financial charges | 65 | €253 | €1,552 | +€1,299 | +513% |
| Profit (loss) for the period before taxes | 9903 | €1,402 | €5,313 | +€3,910 | +279% |
| Income taxes | 67/77 | €253 | €241 | -€12 | -4.9% |
| Profit (loss) for the period | 9904 | €1,149 | €5,072 | +€3,923 | +341% |
| Profit (loss) for the period to be appropriated | 9905 | €1,149 | €5,072 | +€3,923 | +341% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.