LUX DATA SYSTEMS: 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 DATA SYSTEMS
Largest movements
- Receivables within one year -€106,889
down €106,889 (-36.7%), from €291,204 to €184,316
of which Other amounts receivable: -€139,534
- Receivables after one year +€78,008
new in 2025: €78,008
- Tangible fixed assets -€29,763
down €29,763 (-30.2%), from €98,580 to €68,817
of which Leasing and similar rights: -€20,341
- Cash +€9,635
up €9,635 (+80.5%), from €11,967 to €21,602
mainly Receivables within one year (+€106,889) and Tax, wage and social debts (+€38,884)
- Trade debts -€55,223
down €55,223 (-48.0%), from €115,047 to €59,824
- Tax, wage and social debts +€38,884
up €38,884 (+53.0%), from €73,380 to €112,265
of which Remuneration and social security: +€22,021
- Current portion of long-term debt -€34,580
down €34,580 (-46.7%), from €73,984 to €39,403
- Debts after one year +€5,447
up €5,447 (+3.5%), from €156,822 to €162,268
of which Financial debts: +€10,447
- Financial income -€32,387
down €32,387 (-87.3%), from €37,097 to €4,710
of which Non-recurring financial income: -€28,926
- Staff costs +€19,226
up €19,226 (+17.6%), from €109,443 to €128,669
- Write-downs -€15,000
down €15,000 (-100%), from €15,000 to €0
- Depreciation -€11,730
down €11,730 (-27.7%), from €42,411 to €30,682
- Taxes -€9,035
down €9,035 (-97.3%), from €9,283 to €248
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 | €494,642 | €445,172 | -€49,470 | -10.0% |
| Fixed assets | 21/28 | €98,850 | €69,087 | -€29,763 | -30.1% |
| Tangible fixed assets | 22/27 | €98,580 | €68,817 | -€29,763 | -30.2% |
| Plant, machinery and equipment | 23 | €2,123 | €2,361 | +€238 | +11.2% |
| Furniture and vehicles | 24 | €35,891 | €26,233 | -€9,659 | -26.9% |
| Leasing and similar rights | 25 | €60,566 | €40,224 | -€20,341 | -33.6% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €395,792 | €376,085 | -€19,707 | -5.0% |
| Amounts receivable after more than one year | 29 | - | €78,008 | +€78,008 | |
| Other amounts receivable | 291 | - | €78,008 | +€78,008 | |
| Stocks and contracts in progress | 3 | €88,565 | €85,431 | -€3,135 | -3.5% |
| Stocks | 30/36 | €88,565 | €85,431 | -€3,135 | -3.5% |
| Amounts receivable within one year | 40/41 | €291,204 | €184,316 | -€106,889 | -36.7% |
| Trade receivables | 40 | €137,618 | €170,264 | +€32,646 | +23.7% |
| Other amounts receivable | 41 | €153,586 | €14,052 | -€139,534 | -90.9% |
| Cash at bank and in hand | 54/58 | €11,967 | €21,602 | +€9,635 | +80.5% |
| Deferred charges and accrued income | 490/1 | €4,055 | €6,728 | +€2,673 | +65.9% |
| Total equity and liabilities | 10/49 | €494,642 | €445,172 | -€49,470 | -10.0% |
| Equity | 10/15 | €73,506 | €70,799 | -€2,707 | -3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,055 | €50,348 | -€2,707 | -5.1% |
| Amounts payable | 17/49 | €421,135 | €374,373 | -€46,762 | -11.1% |
| Amounts payable after more than one year | 17 | €156,822 | €162,268 | +€5,447 | +3.5% |
| Financial debts | 170/4 | €151,822 | €162,268 | +€10,447 | +6.9% |
| Other amounts payable | 178/9 | €5,000 | €0 | -€5,000 | -100% |
| Amounts payable within one year | 42/48 | €264,252 | €212,104 | -€52,147 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €73,984 | €39,403 | -€34,580 | -46.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €115,047 | €59,824 | -€55,223 | -48.0% |
| Suppliers | 440/4 | €115,047 | €59,824 | -€55,223 | -48.0% |
| Taxes, remuneration and social security | 45 | €73,380 | €112,265 | +€38,884 | +53.0% |
| Taxes | 450/3 | €37,237 | €54,101 | +€16,864 | +45.3% |
| Remuneration and social security | 454/9 | €36,143 | €58,164 | +€22,021 | +60.9% |
| Other amounts payable | 47/48 | €1,841 | €613 | -€1,228 | -66.7% |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100% |
| Remuneration, social security and pensions | 62 | €109,443 | €128,669 | +€19,226 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,411 | €30,682 | -€11,730 | -27.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,000 | €0 | -€15,000 | -100% |
| Other operating charges | 640/8 | €6,200 | €12,106 | +€5,907 | +95.3% |
| Non-recurring operating charges | 66A | €3,231 | €2,265 | -€966 | -29.9% |
| Gross operating margin | 9900 | €184,925 | €192,214 | +€7,290 | +3.9% |
| Operating profit (loss) | 9901 | €8,640 | €18,492 | +€9,852 | +114% |
| Financial income | 75/76B | €37,097 | €4,710 | -€32,387 | -87.3% |
| Recurring financial income | 75 | €8,171 | €4,710 | -€3,461 | -42.4% |
| Non-recurring financial income | 76B | €28,926 | €0 | -€28,926 | -100% |
| Financial charges | 65/66B | €17,561 | €25,661 | +€8,100 | +46.1% |
| Recurring financial charges | 65 | €17,561 | €25,661 | +€8,100 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €28,176 | -€2,459 | -€30,635 | |
| Income taxes | 67/77 | €9,283 | €248 | -€9,035 | -97.3% |
| Profit (loss) for the period | 9904 | €18,892 | -€2,707 | -€21,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,892 | -€2,707 | -€21,600 |
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 14 October 2026 via checked.be.