LUX AQUALEC: 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.
LUX AQUALEC
Largest movements
- Tangible fixed assets -€12,377
down €12,377 (-71.2%), from €17,394 to €5,017
of which Furniture and vehicles: -€8,445
- Receivables within one year -€2,428
down €2,428 (-4.7%), from €51,389 to €48,961
of which Other amounts receivable: -€6,163
- Tax, wage and social debts -€9,078
down €9,078 (-97.6%), from €9,297 to €219
of which Remuneration and social security: -€8,481
- Current portion of long-term debt -€3,261
no longer reported in 2025 (was €3,261)
- Profit (loss) carried forward -€2,663
down €2,663 (-27.4%), from €9,706 to €7,043
- Trade debts -€752
down €752 (-9.2%), from €8,219 to €7,467
- Staff costs -€47,141
down €47,141 (-86.2%), from €54,708 to €7,566
- Gross operating margin -€19,244
down €19,244 (-59.3%), from €32,430 to €13,186
- Depreciation -€9,095
down €9,095 (-63.1%), from €14,424 to €5,329
- Other operating charges -€1,969
down €1,969 (-68.5%), from €2,873 to €904
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 | €70,682 | €55,040 | -€15,641 | -22.1% |
| Fixed assets | 21/28 | €17,444 | €5,067 | -€12,377 | -71.0% |
| Tangible fixed assets | 22/27 | €17,394 | €5,017 | -€12,377 | -71.2% |
| Land and buildings | 22 | €2,935 | €1,821 | -€1,115 | -38.0% |
| Furniture and vehicles | 24 | €9,465 | €1,020 | -€8,445 | -89.2% |
| Leasing and similar rights | 25 | €4,993 | €2,176 | -€2,817 | -56.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €53,238 | €49,973 | -€3,265 | -6.1% |
| Amounts receivable within one year | 40/41 | €51,389 | €48,961 | -€2,428 | -4.7% |
| Trade receivables | 40 | €3,484 | €7,219 | +€3,735 | +107% |
| Other amounts receivable | 41 | €47,905 | €41,742 | -€6,163 | -12.9% |
| Cash at bank and in hand | 54/58 | €1,260 | €904 | -€357 | -28.3% |
| Deferred charges and accrued income | 490/1 | €589 | €109 | -€480 | -81.5% |
| Total equity and liabilities | 10/49 | €70,682 | €55,040 | -€15,641 | -22.1% |
| Equity | 10/15 | €40,166 | €37,503 | -€2,663 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,706 | €7,043 | -€2,663 | -27.4% |
| Amounts payable | 17/49 | €30,516 | €17,537 | -€12,979 | -42.5% |
| Amounts payable within one year | 42/48 | €30,114 | €16,975 | -€13,139 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €3,261 | - | -€3,261 | |
| Financial debts | 43 | €9,337 | €9,289 | -€48 | -0.5% |
| Credit institutions | 430/8 | €9,337 | €9,289 | -€48 | -0.5% |
| Trade debts | 44 | €8,219 | €7,467 | -€752 | -9.2% |
| Suppliers | 440/4 | €8,219 | €7,467 | -€752 | -9.2% |
| Taxes, remuneration and social security | 45 | €9,297 | €219 | -€9,078 | -97.6% |
| Taxes | 450/3 | €671 | €74 | -€597 | -89.0% |
| Remuneration and social security | 454/9 | €8,626 | €145 | -€8,481 | -98.3% |
| Accrued charges and deferred income | 492/3 | €402 | €562 | +€160 | +39.8% |
| Remuneration, social security and pensions | 62 | €54,708 | €7,566 | -€47,141 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,424 | €5,329 | -€9,095 | -63.1% |
| Other operating charges | 640/8 | €2,873 | €904 | -€1,969 | -68.5% |
| Gross operating margin | 9900 | €32,430 | €13,186 | -€19,244 | -59.3% |
| Operating profit (loss) | 9901 | -€39,575 | -€614 | +€38,961 | +98.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.5% |
| Financial charges | 65/66B | €1,879 | €2,049 | +€170 | +9.1% |
| Recurring financial charges | 65 | €1,879 | €2,049 | +€170 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,447 | -€2,663 | +€38,785 | +93.6% |
| Income taxes | 67/77 | €242 | - | -€242 | |
| Profit (loss) for the period | 9904 | -€41,689 | -€2,663 | +€39,026 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,689 | -€2,663 | +€39,026 | +93.6% |
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 22 October 2026 via checked.be.