LUX GREEN: 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.
What changed
LUX GREEN
NACE 01.301, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€67,820
2024 · €252,519-€184,699
Equity
€4.4m
2024 · €4.3m+€31,962
Cash
€189,166
2024 · €74,268+€114,898
Balance sheet total
€13.4m
2024 · €12.8m+€532,055
Largest movements
Assets
- Stocks and contracts +€1.3m
up €1.3m (+42.5%), from €2.9m to €4.2m
- Tangible fixed assets -€382,083
down €382,083 (-6.6%), from €5.8m to €5.4m
of which Plant, machinery and equipment: -€351,156
- Receivables within one year -€335,817
down €335,817 (-12.7%), from €2.6m to €2.3m
of which Trade receivables: -€292,724
Equity and liabilities
- Trade debts +€408,586
up €408,586 (+15.8%), from €2.6m to €3.0m
- Debts after one year -€363,525
down €363,525 (-9.0%), from €4.0m to €3.7m
- Short-term financial debts +€317,206
up €317,206 (+95.1%), from €333,508 to €650,714
- Current portion of long-term debt +€133,852
up €133,852 (+11.8%), from €1.1m to €1.3m
Income statement
- Goods and materials -€1.8m
down €1.8m (-22.2%), from €7.9m to €6.1m
of which Change in stocks: decrease (increase): -€1.3m
- Turnover -€1.4m
down €1.4m (-9.2%), from €15.0m to €13.6m
- Other operating income -€251,103
down €251,103 (-43.6%), from €575,912 to €324,809
- Write-downs +€227,475
up €227,475, from -€213,254 to €14,222
- Staff costs +€187,569
up €187,569 (+4.3%), from €4.4m to €4.6m
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.
Result 2024
€252,519
Turnover
-€1.4m
Other operating income
-€251,103
Goods and materials
+€1.8m
Services and other goods
+€155,327
Staff costs
-€187,569
Depreciation
+€63,385
Write-downs
-€227,475
Provisions
-€13,437
Other operating charges
-€15,488
Other operating items
+€38,783
Financial income
+€6,390
Financial charges
-€184,293
Taxes
+€52,776
Result 2025
€67,820
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€176,901
Investment
-€113,678
Financing
+€51,675
Cash 2024
€74,268
From operations (derived)
+€176,901
Net result for the year
+€67,820
Depreciation
+€626,434
Stocks and contracts
-€1.3m
Receivables within one year
+€335,817
Deferred charges and accrued income
-€15,599
Provisions
-€65,307
Trade debts
+€408,586
Tax, wage and social debts
+€27,999
Other debts
+€41,282
Investment (derived)
-€113,678
Investment in fixed assets (net)
-€213,678
Current investments
+€100,000
Financing
+€51,675
Debts after one year
-€363,525
Current portion of long-term debt
+€133,852
Short-term financial debts
+€317,206
Contributions, distributions and other
-€35,858
Cash 2025
€189,166
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,830,839 | €13,362,895 | +€532,055 | +4.1% |
| Fixed assets | 21/28 | €6,880,842 | €6,468,086 | -€412,756 | -6.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,772,506 | €5,390,423 | -€382,083 | -6.6% |
| Land and buildings | 22 | €3,504,700 | €3,644,479 | +€139,779 | +4.0% |
| Plant, machinery and equipment | 23 | €2,007,082 | €1,655,926 | -€351,156 | -17.5% |
| Furniture and vehicles | 24 | €207,184 | €90,018 | -€117,166 | -56.6% |
| Leasing and similar rights | 25 | €53,540 | €0 | -€53,540 | -100% |
| Financial fixed assets | 28 | €1,108,336 | €1,077,662 | -€30,674 | -2.8% |
| Companies linked by participating interests | 282/3 | €1,106,282 | €1,075,608 | -€30,674 | -2.8% |
| Participating interests | 282 | €3,004 | €3,004 | = | 0.0% |
| Amounts receivable | 283 | €1,103,278 | €1,072,604 | -€30,674 | -2.8% |
| Other financial fixed assets | 284/8 | €2,054 | €2,054 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,054 | €2,054 | = | 0.0% |
| Current assets | 29/58 | €5,949,998 | €6,894,809 | +€944,811 | +15.9% |
| Stocks and contracts in progress | 3 | €2,940,504 | €4,190,636 | +€1.3m | +42.5% |
| Stocks | 30/36 | €2,940,504 | €4,190,636 | +€1.3m | +42.5% |
| Goods purchased for resale | 34 | €2,940,504 | €4,190,636 | +€1.3m | +42.5% |
| Amounts receivable within one year | 40/41 | €2,635,226 | €2,299,409 | -€335,817 | -12.7% |
| Trade receivables | 40 | €2,414,586 | €2,121,862 | -€292,724 | -12.1% |
| Other amounts receivable | 41 | €220,640 | €177,547 | -€43,093 | -19.5% |
| Current investments | 50/53 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Other investments | 51/53 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €74,268 | €189,166 | +€114,898 | +155% |
| Deferred charges and accrued income | 490/1 | - | €15,599 | +€15,599 | |
| Total equity and liabilities | 10/49 | €12,830,839 | €13,362,895 | +€532,055 | +4.1% |
| Equity | 10/15 | €4,323,870 | €4,355,832 | +€31,962 | +0.7% |
| Contributions | 10/11 | €880,662 | €880,662 | = | 0.0% |
| Reserves | 13 | €103,399 | €103,399 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,000 | €32,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32,000 | €32,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €15,149 | €15,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,236,750 | €3,304,569 | +€67,820 | +2.1% |
| Investment grants | 15 | €103,059 | €67,201 | -€35,858 | -34.8% |
| Provisions and deferred taxes | 16 | €65,307 | - | -€65,307 | |
| Provisions for liabilities and charges | 160/5 | €65,307 | - | -€65,307 | |
| Pensions and similar obligations | 160 | €30,255 | - | -€30,255 | |
| Environmental obligations | 163 | €35,052 | - | -€35,052 | |
| Amounts payable | 17/49 | €8,441,662 | €9,007,063 | +€565,401 | +6.7% |
| Amounts payable after more than one year | 17 | €4,026,373 | €3,662,848 | -€363,525 | -9.0% |
| Financial debts | 170/4 | €4,026,373 | €3,662,848 | -€363,525 | -9.0% |
| Credit institutions | 173 | €4,026,373 | €3,662,848 | -€363,525 | -9.0% |
| Amounts payable within one year | 42/48 | €4,415,289 | €5,344,214 | +€928,926 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €1,135,827 | €1,269,678 | +€133,852 | +11.8% |
| Financial debts | 43 | €333,508 | €650,714 | +€317,206 | +95.1% |
| Credit institutions | 430/8 | €333,508 | €650,714 | +€317,206 | +95.1% |
| Trade debts | 44 | €2,593,079 | €3,001,665 | +€408,586 | +15.8% |
| Suppliers | 440/4 | €2,593,079 | €3,001,665 | +€408,586 | +15.8% |
| Taxes, remuneration and social security | 45 | €250,303 | €278,302 | +€27,999 | +11.2% |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | €250,303 | €278,302 | +€27,999 | +11.2% |
| Other amounts payable | 47/48 | €102,572 | €143,855 | +€41,282 | +40.2% |
| Operating income | 70/76A | €15,569,752 | €14,020,231 | -€1.5m | -10.0% |
| Turnover | 70 | €14,983,427 | €13,611,174 | -€1.4m | -9.2% |
| Other operating income | 74 | €575,912 | €324,809 | -€251,103 | -43.6% |
| Non-recurring operating income | 76A | €10,413 | €84,248 | +€73,835 | +709% |
| Operating charges | 60/66A | €14,970,923 | €13,480,976 | -€1.5m | -10.0% |
| Goods for resale, raw materials and consumables | 60 | €7,887,370 | €6,137,114 | -€1.8m | -22.2% |
| Purchases | 600/8 | €7,868,406 | €7,387,246 | -€481,160 | -6.1% |
| Change in stocks: decrease (increase) | 609 | €18,964 | -€1,250,132 | -€1.3m | |
| Services and other goods | 61 | €2,127,329 | €1,972,002 | -€155,327 | -7.3% |
| Remuneration, social security and pensions | 62 | €4,409,717 | €4,597,286 | +€187,569 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689,819 | €626,434 | -€63,385 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€213,254 | €14,222 | +€227,475 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€78,744 | -€65,307 | +€13,437 | +17.1% |
| Other operating charges | 640/8 | €148,685 | €164,173 | +€15,488 | +10.4% |
| Non-recurring operating charges | 66A | - | €35,052 | +€35,052 | |
| Operating profit (loss) | 9901 | €598,828 | €539,255 | -€59,573 | -9.9% |
| Financial income | 75/76B | €22,620 | €29,011 | +€6,390 | +28.3% |
| Recurring financial income | 75 | €22,620 | €29,011 | +€6,390 | +28.3% |
| Income from financial fixed assets | 750 | €10,587 | €7,024 | -€3,562 | -33.6% |
| Other financial income | 752/9 | €12,034 | €21,986 | +€9,953 | +82.7% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €281,500 | €465,792 | +€184,293 | +65.5% |
| Recurring financial charges | 65 | €281,500 | €465,792 | +€184,293 | +65.5% |
| Debt charges | 650 | €201,204 | €212,636 | +€11,432 | +5.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €10,043 | €4,621 | -€5,422 | -54.0% |
| Other financial charges | 652/9 | €70,253 | €248,535 | +€178,282 | +254% |
| Profit (loss) for the period before taxes | 9903 | €339,949 | €102,474 | -€237,476 | -69.9% |
| Income taxes | 67/77 | €87,430 | €34,654 | -€52,776 | -60.4% |
| Taxes | 670/3 | €87,430 | €34,654 | -€52,776 | -60.4% |
| Profit (loss) for the period | 9904 | €252,519 | €67,820 | -€184,699 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €252,519 | €67,820 | -€184,699 | -73.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.