LUX-Consulting: 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-Consulting
Largest movements
- Receivables within one year -€8,642
down €8,642 (-99.9%), from €8,652 to €10
of which Trade receivables: -€8,652
- Deferred charges and accrued income -€8,166
down €8,166 (-60.9%), from €13,420 to €5,254
- Cash -€4,690
down €4,690 (-70.4%), from €6,666 to €1,976
mainly Contributions, distributions and other (-€10,554) and Net result for the year (-€6,826)
- Tangible fixed assets -€617
down €617 (-34.1%), from €1,806 to €1,189
- Financial fixed assets +€500
new in 2025: €500
- Reserves -€10,554
down €10,554 (-100%), from €10,554 to €0
- Profit (loss) carried forward -€6,826
new in 2025: -€6,826
- Trade debts -€3,142
down €3,142 (-73.6%), from €4,271 to €1,129
- Tax, wage and social debts -€3,083
down €3,083 (-60.6%), from €5,087 to €2,004
of which Taxes: -€3,083
- Other debts +€1,990
up €1,990 (+24.2%), from €8,231 to €10,222
- Gross operating margin -€7,958
down €7,958, from €6,629 to -€1,329
- Taxes -€919
down €919 (-66.9%), from €1,374 to €455
- Financial charges -€692
down €692 (-19.1%), from €3,621 to €2,928
- Other operating charges +€641
up €641 (+543%), from €118 to €759
- Depreciation +€573
up €573 (+1,304%), from €44 to €617
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 | €30,543 | €8,929 | -€21,614 | -70.8% |
| Fixed assets | 21/28 | €1,806 | €1,689 | -€117 | -6.5% |
| Tangible fixed assets | 22/27 | €1,806 | €1,189 | -€617 | -34.1% |
| Furniture and vehicles | 24 | €1,806 | €1,189 | -€617 | -34.1% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €28,737 | €7,240 | -€21,497 | -74.8% |
| Amounts receivable within one year | 40/41 | €8,652 | €10 | -€8,642 | -99.9% |
| Trade receivables | 40 | €8,652 | €0 | -€8,652 | -100% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €6,666 | €1,976 | -€4,690 | -70.4% |
| Deferred charges and accrued income | 490/1 | €13,420 | €5,254 | -€8,166 | -60.9% |
| Total equity and liabilities | 10/49 | €30,543 | €8,929 | -€21,614 | -70.8% |
| Equity | 10/15 | €12,954 | -€4,426 | -€17,380 | |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €10,554 | €0 | -€10,554 | -100% |
| Distributable reserves | 133 | €10,554 | €0 | -€10,554 | -100% |
| Profit (loss) carried forward | 14 | - | -€6,826 | -€6,826 | |
| Amounts payable | 17/49 | €17,589 | €13,355 | -€4,234 | -24.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €17,589 | €13,355 | -€4,234 | -24.1% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €4,271 | €1,129 | -€3,142 | -73.6% |
| Suppliers | 440/4 | €4,271 | €1,129 | -€3,142 | -73.6% |
| Taxes, remuneration and social security | 45 | €5,087 | €2,004 | -€3,083 | -60.6% |
| Taxes | 450/3 | €5,087 | €2,004 | -€3,083 | -60.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,231 | €10,222 | +€1,990 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €617 | +€573 | +1,304% |
| Other operating charges | 640/8 | €118 | €759 | +€641 | +543% |
| Non-recurring operating charges | 66A | - | €737 | +€737 | |
| Gross operating margin | 9900 | €6,629 | -€1,329 | -€7,958 | |
| Operating profit (loss) | 9901 | €6,467 | -€3,442 | -€9,909 | |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Financial charges | 65/66B | €3,621 | €2,928 | -€692 | -19.1% |
| Recurring financial charges | 65 | €3,621 | €2,928 | -€692 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €2,869 | -€6,370 | -€9,239 | |
| Income taxes | 67/77 | €1,374 | €455 | -€919 | -66.9% |
| Profit (loss) for the period | 9904 | €1,495 | -€6,826 | -€8,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,495 | -€6,826 | -€8,320 |
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 24 October 2026 via checked.be.