Lux Lighting: 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 Lighting
Largest movements
- Cash -€9,286
down €9,286 (-100.0%), from €9,286 to €0
mainly Net result for the year (-€12,433) and Stocks and contracts (-€4,543)
- Stocks and contracts +€4,543
up €4,543 (+156.6%), from €2,901 to €7,444
- Receivables within one year +€2,505
up €2,505 (+106.3%), from €2,358 to €4,863
of which Other amounts receivable: +€2,883
- Deferred charges and accrued income +€912
up €912 (+271.0%), from €336 to €1,248
- Profit (loss) carried forward -€10,287
new in 2025: -€10,287
- Other debts +€6,859
up €6,859 (+60.8%), from €11,274 to €18,133
- Trade debts +€3,217
up €3,217 (+44.1%), from €7,295 to €10,511
- Reserves -€2,146
down €2,146 (-100.0%), from €2,146 to €0
- Tax, wage and social debts +€731
up €731 (+28.9%), from €2,529 to €3,260
of which Remuneration and social security: +€2,121
- Gross operating margin -€15,321
down €15,321, from €6,132 to -€9,189
- Taxes -€1,139
down €1,139 (-100.0%), from €1,139 to €0
- Depreciation +€229
up €229 (+10.0%), from €2,283 to €2,512
- Financial income -€144
down €144 (-53.0%), from €272 to €128
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 | €26,244 | €24,669 | -€1,575 | -6.0% |
| Fixed assets | 21/28 | €11,363 | €11,115 | -€248 | -2.2% |
| Tangible fixed assets | 22/27 | €11,363 | €11,115 | -€248 | -2.2% |
| Plant, machinery and equipment | 23 | €8,346 | €8,420 | +€73 | +0.9% |
| Furniture and vehicles | 24 | €3,016 | €2,695 | -€321 | -10.7% |
| Current assets | 29/58 | €14,881 | €13,555 | -€1,326 | -8.9% |
| Stocks and contracts in progress | 3 | €2,901 | €7,444 | +€4,543 | +156.6% |
| Stocks | 30/36 | €2,901 | €7,444 | +€4,543 | +156.6% |
| Amounts receivable within one year | 40/41 | €2,358 | €4,863 | +€2,505 | +106.3% |
| Trade receivables | 40 | €1,128 | €750 | -€378 | -33.5% |
| Other amounts receivable | 41 | €1,230 | €4,113 | +€2,883 | +234.5% |
| Cash at bank and in hand | 54/58 | €9,286 | €0 | -€9,286 | -100.0% |
| Deferred charges and accrued income | 490/1 | €336 | €1,248 | +€912 | +271.0% |
| Total equity and liabilities | 10/49 | €26,244 | €24,669 | -€1,575 | -6.0% |
| Equity | 10/15 | €5,146 | -€7,287 | -€12,433 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,146 | €0 | -€2,146 | -100.0% |
| Distributable reserves | 133 | €2,146 | €0 | -€2,146 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€10,287 | -€10,287 | |
| Amounts payable | 17/49 | €21,098 | €31,956 | +€10,859 | +51.5% |
| Amounts payable within one year | 42/48 | €21,098 | €31,956 | +€10,859 | +51.5% |
| Financial debts | 43 | - | €52 | +€52 | |
| Credit institutions | 430/8 | - | €52 | +€52 | |
| Trade debts | 44 | €7,295 | €10,511 | +€3,217 | +44.1% |
| Suppliers | 440/4 | €7,295 | €10,511 | +€3,217 | +44.1% |
| Taxes, remuneration and social security | 45 | €2,529 | €3,260 | +€731 | +28.9% |
| Taxes | 450/3 | €2,529 | €1,139 | -€1,390 | -55.0% |
| Remuneration and social security | 454/9 | - | €2,121 | +€2,121 | |
| Other amounts payable | 47/48 | €11,274 | €18,133 | +€6,859 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,283 | €2,512 | +€229 | +10.0% |
| Other operating charges | 640/8 | €754 | €774 | +€21 | +2.7% |
| Gross operating margin | 9900 | €6,132 | -€9,189 | -€15,321 | |
| Operating profit (loss) | 9901 | €3,095 | -€12,476 | -€15,571 | |
| Financial income | 75/76B | €272 | €128 | -€144 | -53.0% |
| Recurring financial income | 75 | €272 | €128 | -€144 | -53.0% |
| Financial charges | 65/66B | €82 | €85 | +€3 | +3.9% |
| Recurring financial charges | 65 | €82 | €85 | +€3 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €3,285 | -€12,433 | -€15,718 | |
| Income taxes | 67/77 | €1,139 | €0 | -€1,139 | -100.0% |
| Profit (loss) for the period | 9904 | €2,146 | -€12,433 | -€14,579 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,146 | -€12,433 | -€14,579 |
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 12 October 2026 via checked.be.