Lux Construct: 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 Construct
Largest movements
- Receivables within one year +€417,635
up €417,635 (+199%), from €210,216 to €627,851
of which Trade receivables: +€290,898
- Tangible fixed assets +€114,638
up €114,638 (+2,508%), from €4,572 to €119,209
of which Furniture and vehicles: +€115,949
- Cash +€36,170
up €36,170 (+15,486%), from €234 to €36,403
- Trade debts +€267,072
up €267,072 (+1,015%), from €26,318 to €293,390
- Current portion of long-term debt +€142,922
new in 2024: €142,922
- Debts after one year +€73,609
new in 2024: €73,609
- Profit (loss) carried forward +€70,219
up €70,219 (+81.1%), from €86,531 to €156,750
- Other debts -€44,249
down €44,249 (-90.4%), from €48,925 to €4,676
- Gross operating margin +€85,806
up €85,806 (+121%), from €71,122 to €156,928
- Depreciation +€36,037
up €36,037 (+1,730%), from €2,083 to €38,120
- Taxes +€19,617
up €19,617 (+137%), from €14,334 to €33,951
- Financial charges +€11,508
up €11,508 (+1,716%), from €671 to €12,179
- Other operating charges +€3,699
up €3,699 (+439%), from €842 to €4,540
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.
Derived cash bridge
A cash bridge needs two consecutive financial 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 | €215,021 | €785,568 | +€570,547 | +265% |
| Fixed assets | 21/28 | €4,572 | €119,209 | +€114,638 | +2,508% |
| Tangible fixed assets | 22/27 | €4,572 | €119,209 | +€114,638 | +2,508% |
| Plant, machinery and equipment | 23 | €1,311 | - | -€1,311 | |
| Furniture and vehicles | 24 | €3,260 | €119,209 | +€115,949 | +3,556% |
| Current assets | 29/58 | €210,449 | €666,359 | +€455,910 | +217% |
| Amounts receivable within one year | 40/41 | €210,216 | €627,851 | +€417,635 | +199% |
| Trade receivables | 40 | €74,513 | €365,411 | +€290,898 | +390% |
| Other amounts receivable | 41 | €135,702 | €262,439 | +€126,737 | +93.4% |
| Cash at bank and in hand | 54/58 | €234 | €36,403 | +€36,170 | +15,486% |
| Deferred charges and accrued income | 490/1 | - | €2,105 | +€2,105 | |
| Total equity and liabilities | 10/49 | €215,021 | €785,568 | +€570,547 | +265% |
| Equity | 10/15 | €116,531 | €186,750 | +€70,219 | +60.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,531 | €156,750 | +€70,219 | +81.1% |
| Amounts payable | 17/49 | €98,490 | €598,818 | +€500,328 | +508% |
| Amounts payable after more than one year | 17 | - | €73,609 | +€73,609 | |
| Financial debts | 170/4 | - | €73,609 | +€73,609 | |
| Amounts payable within one year | 42/48 | €98,490 | €489,340 | +€390,850 | +397% |
| Current portion of amounts payable after more than one year | 42 | - | €142,922 | +€142,922 | |
| Trade debts | 44 | €26,318 | €293,390 | +€267,072 | +1,015% |
| Suppliers | 440/4 | €26,318 | €293,390 | +€267,072 | +1,015% |
| Taxes, remuneration and social security | 45 | €23,246 | €48,352 | +€25,105 | +108% |
| Taxes | 450/3 | €23,246 | €48,352 | +€25,105 | +108% |
| Other amounts payable | 47/48 | €48,925 | €4,676 | -€44,249 | -90.4% |
| Accrued charges and deferred income | 492/3 | - | €35,869 | +€35,869 | |
| Non-recurring operating income | 76A | €5,822 | €2,897 | -€2,925 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,083 | €38,120 | +€36,037 | +1,730% |
| Other operating charges | 640/8 | €842 | €4,540 | +€3,699 | +439% |
| Gross operating margin | 9900 | €71,122 | €156,928 | +€85,806 | +121% |
| Operating profit (loss) | 9901 | €68,197 | €114,267 | +€46,070 | +67.6% |
| Financial income | 75/76B | €0 | €2,081 | +€2,081 | +612,100% |
| Recurring financial income | 75 | €0 | €2,081 | +€2,081 | +612,100% |
| Financial charges | 65/66B | €671 | €12,179 | +€11,508 | +1,716% |
| Recurring financial charges | 65 | €671 | €12,179 | +€11,508 | +1,716% |
| Profit (loss) for the period before taxes | 9903 | €67,527 | €104,170 | +€36,643 | +54.3% |
| Income taxes | 67/77 | €14,334 | €33,951 | +€19,617 | +137% |
| Profit (loss) for the period | 9904 | €53,193 | €70,219 | +€17,026 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,193 | €70,219 | +€17,026 | +32.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.