Lux-Line: 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-Line
Largest movements
- Receivables within one year +€40,781
up €40,781 (+136%), from €29,936 to €70,717
of which Other amounts receivable: +€36,195
- Stocks and contracts -€4,276
no longer reported in 2025 (was €4,276)
- Cash -€2,832
no longer reported in 2025 (was €2,832)
mainly Receivables within one year (-€40,781) and Investment in fixed assets (net) (-€7,453)
- Other debts +€13,263
new in 2025: €13,263
- Trade debts +€11,195
up €11,195 (+19.4%), from €57,796 to €68,991
- Profit (loss) carried forward +€6,853
up €6,853 (+18.7%), from -€36,614 to -€29,760
- Tax, wage and social debts +€3,130
up €3,130 (+15.8%), from €19,841 to €22,971
of which Remuneration and social security: +€2,805
- Gross operating margin +€35,800
up €35,800, from -€16,588 to €19,212
- Financial income +€1,920
up €1,920 (+103,766%), from €2 to €1,922
- Financial charges +€1,541
up €1,541 (+108%), from €1,423 to €2,964
- Depreciation +€1,390
up €1,390 (+25.2%), from €5,527 to €6,917
- Other operating charges -€693
down €693 (-13.6%), from €5,093 to €4,400
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 | €55,321 | €89,830 | +€34,509 | +62.4% |
| Fixed assets | 21/28 | €18,277 | €18,813 | +€536 | +2.9% |
| Intangible fixed assets | 21 | €255 | €30 | -€225 | -88.4% |
| Tangible fixed assets | 22/27 | €18,023 | €18,784 | +€761 | +4.2% |
| Plant, machinery and equipment | 23 | €1,408 | €918 | -€490 | -34.8% |
| Furniture and vehicles | 24 | €6,295 | €10,976 | +€4,681 | +74.4% |
| Other tangible fixed assets | 26 | €10,320 | €6,890 | -€3,430 | -33.2% |
| Current assets | 29/58 | €37,044 | €71,017 | +€33,973 | +91.7% |
| Stocks and contracts in progress | 3 | €4,276 | - | -€4,276 | |
| Stocks | 30/36 | €4,276 | - | -€4,276 | |
| Amounts receivable within one year | 40/41 | €29,936 | €70,717 | +€40,781 | +136% |
| Trade receivables | 40 | €189 | €4,775 | +€4,586 | +2,426% |
| Other amounts receivable | 41 | €29,747 | €65,942 | +€36,195 | +122% |
| Cash at bank and in hand | 54/58 | €2,832 | - | -€2,832 | |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €55,321 | €89,830 | +€34,509 | +62.4% |
| Equity | 10/15 | -€23,767 | -€16,914 | +€6,853 | +28.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,846 | €10,846 | = | 0.0% |
| Distributable reserves | 133 | €10,846 | €10,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,614 | -€29,760 | +€6,853 | +18.7% |
| Amounts payable | 17/49 | €79,088 | €106,744 | +€27,655 | +35.0% |
| Amounts payable within one year | 42/48 | €79,088 | €106,744 | +€27,655 | +35.0% |
| Financial debts | 43 | €1,452 | €1,519 | +€68 | +4.7% |
| Credit institutions | 430/8 | €1,452 | €1,519 | +€68 | +4.7% |
| Trade debts | 44 | €57,796 | €68,991 | +€11,195 | +19.4% |
| Suppliers | 440/4 | €57,796 | €68,991 | +€11,195 | +19.4% |
| Taxes, remuneration and social security | 45 | €19,841 | €22,971 | +€3,130 | +15.8% |
| Taxes | 450/3 | €18,841 | €19,166 | +€326 | +1.7% |
| Remuneration and social security | 454/9 | €1,000 | €3,805 | +€2,805 | +280% |
| Other amounts payable | 47/48 | - | €13,263 | +€13,263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €6,917 | +€1,390 | +25.2% |
| Other operating charges | 640/8 | €5,093 | €4,400 | -€693 | -13.6% |
| Gross operating margin | 9900 | -€16,588 | €19,212 | +€35,800 | |
| Operating profit (loss) | 9901 | -€27,208 | €7,896 | +€35,103 | |
| Financial income | 75/76B | €2 | €1,922 | +€1,920 | +103,766% |
| Recurring financial income | 75 | €2 | €1,922 | +€1,920 | +103,766% |
| Financial charges | 65/66B | €1,423 | €2,964 | +€1,541 | +108% |
| Recurring financial charges | 65 | €1,423 | €2,964 | +€1,541 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€28,629 | €6,853 | +€35,482 | |
| Income taxes | 67/77 | €209 | - | -€209 | |
| Profit (loss) for the period | 9904 | -€28,838 | €6,853 | +€35,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,838 | €6,853 | +€35,691 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.