LUX DECO: 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 DECO
Largest movements
- Stocks and contracts +€9,560
up €9,560 (+24.5%), from €39,050 to €48,610
- Tangible fixed assets +€3,221
up €3,221 (+34.8%), from €9,249 to €12,470
- Receivables within one year +€2,971
up €2,971 (+12917.4%), from €23 to €2,994
- Cash -€850
down €850 (-17.4%), from €4,876 to €4,026
mainly Stocks and contracts (-€9,560) and Investment in fixed assets (net) (-€7,000)
- Other debts +€14,985
up €14,985 (+280.4%), from €5,344 to €20,329
- Tax, wage and social debts +€7,836
up €7,836 (+1394.3%), from €562 to €8,398
of which Remuneration and social security: +€4,000
- Trade debts -€4,911
down €4,911 (-15.9%), from €30,976 to €26,065
- Profit (loss) carried forward -€3,008
down €3,008 (-33.4%), from -€9,003 to -€12,011
- Gross operating margin +€12,639
up €12,639, from -€11,578 to €1,061
- Depreciation +€1,889
up €1,889 (+99.9%), from €1,890 to €3,779
- Other operating charges -€1,485
down €1,485 (-98.7%), from €1,505 to €20
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.
Cash bridge derived
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 | €53,198 | €68,100 | +€14,902 | +28.0% |
| Fixed assets | 21/28 | €9,249 | €12,470 | +€3,221 | +34.8% |
| Tangible fixed assets | 22/27 | €9,249 | €12,470 | +€3,221 | +34.8% |
| Furniture and vehicles | 24 | €9,249 | €12,470 | +€3,221 | +34.8% |
| Current assets | 29/58 | €43,949 | €55,630 | +€11,681 | +26.6% |
| Stocks and contracts in progress | 3 | €39,050 | €48,610 | +€9,560 | +24.5% |
| Stocks | 30/36 | €39,050 | €48,610 | +€9,560 | +24.5% |
| Amounts receivable within one year | 40/41 | €23 | €2,994 | +€2,971 | +12917.4% |
| Trade receivables | 40 | €23 | €2,994 | +€2,971 | +12917.4% |
| Cash at bank and in hand | 54/58 | €4,876 | €4,026 | -€850 | -17.4% |
| Total equity and liabilities | 10/49 | €53,198 | €68,100 | +€14,902 | +28.0% |
| Equity | 10/15 | €9,923 | €6,915 | -€3,008 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €326 | €326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €326 | €326 | = | 0.0% |
| Legal reserve | 130 | €326 | €326 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,003 | -€12,011 | -€3,008 | -33.4% |
| Amounts payable | 17/49 | €43,275 | €61,185 | +€17,910 | +41.4% |
| Amounts payable within one year | 42/48 | €43,275 | €61,185 | +€17,910 | +41.4% |
| Financial debts | 43 | €6,393 | €6,393 | = | 0.0% |
| Other loans | 439 | €6,393 | €6,393 | = | 0.0% |
| Trade debts | 44 | €30,976 | €26,065 | -€4,911 | -15.9% |
| Suppliers | 440/4 | €30,976 | €26,065 | -€4,911 | -15.9% |
| Taxes, remuneration and social security | 45 | €562 | €8,398 | +€7,836 | +1394.3% |
| Taxes | 450/3 | €562 | €4,398 | +€3,836 | +682.6% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €5,344 | €20,329 | +€14,985 | +280.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €3,779 | +€1,889 | +99.9% |
| Other operating charges | 640/8 | €1,505 | €20 | -€1,485 | -98.7% |
| Gross operating margin | 9900 | -€11,578 | €1,061 | +€12,639 | |
| Operating profit (loss) | 9901 | -€14,973 | -€2,738 | +€12,235 | +81.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €205 | €270 | +€65 | +31.7% |
| Recurring financial charges | 65 | €205 | €270 | +€65 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,177 | -€3,008 | +€12,169 | +80.2% |
| Profit (loss) for the period | 9904 | -€15,177 | -€3,008 | +€12,169 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,177 | -€3,008 | +€12,169 | +80.2% |
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 11 October 2026 via checked.be.