LUX & DESIGN: 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 & DESIGN
Largest movements
- Receivables within one year +€40,096
up €40,096 (+619%), from €6,478 to €46,574
of which Other amounts receivable: +€31,326
- Cash +€10,396
up €10,396 (+127%), from €8,164 to €18,560
mainly Net result for the year (+€37,627) and Tax, wage and social debts (+€12,670)
- Profit (loss) carried forward +€37,627
up €37,627 (+283%), from €13,280 to €50,907
- Tax, wage and social debts +€12,670
up €12,670 (+730%), from €1,735 to €14,405
- Turnover -€89,575
no longer reported in 2022 (was €89,575)
- Purchases and services -€80,546
no longer reported in 2022 (was €80,546)
- Gross operating margin +€41,645
up €41,645 (+461%), from €9,029 to €50,674
- Taxes +€10,637
up €10,637 (+507%), from €2,100 to €12,737
- Financial income +€2,070
new in 2022: €2,070
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,407 | €66,500 | +€50,093 | +305% |
| Fixed assets | 21/28 | €1,765 | €1,366 | -€399 | -22.6% |
| Tangible fixed assets | 22/27 | €1,765 | €1,366 | -€399 | -22.6% |
| Furniture and vehicles | 24 | €1,765 | €1,366 | -€399 | -22.6% |
| Current assets | 29/58 | €14,642 | €65,134 | +€50,492 | +345% |
| Amounts receivable within one year | 40/41 | €6,478 | €46,574 | +€40,096 | +619% |
| Trade receivables | 40 | €5,530 | €14,300 | +€8,770 | +159% |
| Other amounts receivable | 41 | €948 | €32,274 | +€31,326 | +3,304% |
| Cash at bank and in hand | 54/58 | €8,164 | €18,560 | +€10,396 | +127% |
| Total equity and liabilities | 10/49 | €16,407 | €66,500 | +€50,093 | +305% |
| Equity | 10/15 | €14,280 | €51,907 | +€37,627 | +263% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,280 | €50,907 | +€37,627 | +283% |
| Amounts payable | 17/49 | €2,127 | €14,593 | +€12,466 | +586% |
| Amounts payable within one year | 42/48 | €2,127 | €14,593 | +€12,466 | +586% |
| Trade debts | 44 | €392 | €188 | -€204 | -52.0% |
| Suppliers | 440/4 | €392 | €188 | -€204 | -52.0% |
| Taxes, remuneration and social security | 45 | €1,735 | €14,405 | +€12,670 | +730% |
| Taxes | 450/3 | €1,735 | €14,405 | +€12,670 | +730% |
| Turnover | 70 | €89,575 | - | -€89,575 | |
| Goods, raw materials, services and sundry goods | 60/61 | €80,546 | - | -€80,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235 | €400 | +€165 | +70.2% |
| Other operating charges | 640/8 | - | €1,821 | +€1,821 | |
| Gross operating margin | 9900 | €9,029 | €50,674 | +€41,645 | +461% |
| Operating profit (loss) | 9901 | €8,794 | €48,453 | +€39,659 | +451% |
| Financial income | 75/76B | - | €2,070 | +€2,070 | |
| Recurring financial income | 75 | - | €2,070 | +€2,070 | |
| Financial charges | 65/66B | €153 | €159 | +€6 | +3.9% |
| Recurring financial charges | 65 | €153 | €159 | +€6 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €8,641 | €50,364 | +€41,723 | +483% |
| Income taxes | 67/77 | €2,100 | €12,737 | +€10,637 | +507% |
| Profit (loss) for the period | 9904 | €6,541 | €37,627 | +€31,086 | +475% |
| Profit (loss) for the period to be appropriated | 9905 | €6,541 | €37,627 | +€31,086 | +475% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.