Lux Logistics: 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 Logistics
NACE 49.410, Freight transport by road
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.3m+€331,707
Equity
€6.8m
2024 · €8.0m-€1.2m
Cash
€3.3m
2024 · €1.2m+€2.0m
Balance sheet total
€13.4m
2024 · €12.3m+€1.1m
Largest movements
Assets
- Cash +€2.0m
up €2.0m (+164.3%), from €1.2m to €3.3m
mainly Other debts (+€2.5m) and Net result for the year (+€1.6m)
- Tangible fixed assets -€614,786
down €614,786 (-15.6%), from €3.9m to €3.3m
of which Furniture and vehicles: -€389,340
- Current investments -€250,000
down €250,000 (-12.5%), from €2.0m to €1.8m
Equity and liabilities
- Other debts +€2.5m
up €2.5m (+990.0%), from €254,406 to €2.8m
- Profit (loss) carried forward -€698,775
down €698,775 (-85.6%), from €816,049 to €117,274
- Reserves -€477,750
down €477,750 (-6.9%), from €7.0m to €6.5m
of which Distributable reserves: -€500,000
- Trade debts -€242,514
down €242,514 (-8.0%), from €3.0m to €2.8m
Income statement
- Other operating income +€446,427
up €446,427 (+23.7%), from €1.9m to €2.3m
- Turnover +€431,250
up €431,250 (+1.8%), from €24.5m to €24.9m
- Other operating charges +€269,888
up €269,888 (+219.5%), from €122,940 to €392,828
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
€1.3m
Turnover
+€431,250
Other operating income
+€446,427
Goods and materials
-€217,244
Services and other goods
+€142,871
Staff costs
+€198,118
Depreciation
-€201,152
Other operating charges
-€269,888
Other operating items
-€64,993
Financial income
-€3,293
Financial charges
-€2,328
Taxes
-€128,059
Result 2025
€1.6m
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.
From operations
+€4.9m
Investment
-€18,657
Financing
-€2.9m
Cash 2024
€1.2m
From operations (derived)
+€4.9m
Net result for the year
+€1.6m
Depreciation
+€883,443
Stocks and contracts
-€26,171
Receivables within one year
+€54,650
Deferred charges and accrued income
-€8,768
Trade debts
-€242,514
Tax, wage and social debts
+€127,406
Other debts
+€2.5m
Accrued charges and deferred income
-€1,736
Investment (derived)
-€18,657
Investment in fixed assets (net)
-€268,657
Current investments
+€250,000
Financing
-€2.9m
Debts after one year
-€82,118
Current portion of long-term debt
+€869
Contributions, distributions and other
-€2.8m
Cash 2025
€3.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,281,826 | €13,425,709 | +€1.1m | +9.3% |
| Fixed assets | 21/28 | €3,946,687 | €3,331,901 | -€614,786 | -15.6% |
| Tangible fixed assets | 22/27 | €3,946,687 | €3,331,901 | -€614,786 | -15.6% |
| Land and buildings | 22 | €1,806,373 | €1,643,955 | -€162,419 | -9.0% |
| Plant, machinery and equipment | 23 | €249,419 | €186,391 | -€63,028 | -25.3% |
| Furniture and vehicles | 24 | €1,890,895 | €1,501,555 | -€389,340 | -20.6% |
| Current assets | 29/58 | €8,335,139 | €10,093,808 | +€1.8m | +21.1% |
| Stocks and contracts in progress | 3 | €82,637 | €108,808 | +€26,171 | +31.7% |
| Stocks | 30/36 | €82,637 | €108,808 | +€26,171 | +31.7% |
| Raw materials and consumables | 30/31 | €82,637 | €108,808 | +€26,171 | +31.7% |
| Amounts receivable within one year | 40/41 | €5,006,454 | €4,951,804 | -€54,650 | -1.1% |
| Trade receivables | 40 | €4,993,118 | €4,945,188 | -€47,929 | -1.0% |
| Other amounts receivable | 41 | €13,336 | €6,616 | -€6,721 | -50.4% |
| Current investments | 50/53 | €2,000,000 | €1,750,000 | -€250,000 | -12.5% |
| Other investments | 51/53 | €2,000,000 | €1,750,000 | -€250,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €1,234,806 | €3,263,186 | +€2.0m | +164.3% |
| Deferred charges and accrued income | 490/1 | €11,241 | €20,010 | +€8,768 | +78.0% |
| Total equity and liabilities | 10/49 | €12,281,826 | €13,425,709 | +€1.1m | +9.3% |
| Equity | 10/15 | €7,986,294 | €6,809,770 | -€1.2m | -14.7% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Capital | 10 | €198,315 | €198,315 | = | 0.0% |
| Issued capital | 100 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €6,971,931 | €6,494,181 | -€477,750 | -6.9% |
| Non-distributable reserves | 130/1 | €21,487 | €21,487 | = | 0.0% |
| Legal reserve | 130 | €19,831 | €19,831 | = | 0.0% |
| Other | 1319 | €1,655 | €1,655 | = | 0.0% |
| Tax-exempt reserves | 132 | €950,444 | €972,694 | +€22,250 | +2.3% |
| Distributable reserves | 133 | €6,000,000 | €5,500,000 | -€500,000 | -8.3% |
| Profit (loss) carried forward | 14 | €816,049 | €117,274 | -€698,775 | -85.6% |
| Amounts payable | 17/49 | €4,295,532 | €6,615,939 | +€2.3m | +54.0% |
| Amounts payable after more than one year | 17 | €249,000 | €166,881 | -€82,118 | -33.0% |
| Financial debts | 170/4 | €249,000 | €166,881 | -€82,118 | -33.0% |
| Credit institutions | 173 | €249,000 | €166,881 | -€82,118 | -33.0% |
| Amounts payable within one year | 42/48 | €4,044,796 | €6,449,058 | +€2.4m | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €81,249 | €82,118 | +€869 | +1.1% |
| Trade debts | 44 | €3,015,212 | €2,772,698 | -€242,514 | -8.0% |
| Suppliers | 440/4 | €3,015,212 | €2,772,698 | -€242,514 | -8.0% |
| Taxes, remuneration and social security | 45 | €693,929 | €821,335 | +€127,406 | +18.4% |
| Taxes | 450/3 | €108,803 | €312,195 | +€203,392 | +186.9% |
| Remuneration and social security | 454/9 | €585,126 | €509,140 | -€75,986 | -13.0% |
| Other amounts payable | 47/48 | €254,406 | €2,772,906 | +€2.5m | +990.0% |
| Accrued charges and deferred income | 492/3 | €1,736 | - | -€1,736 | |
| Operating income | 70/76A | €26,442,674 | €27,262,192 | +€819,518 | +3.1% |
| Turnover | 70 | €24,455,505 | €24,886,755 | +€431,250 | +1.8% |
| Other operating income | 74 | €1,883,323 | €2,329,750 | +€446,427 | +23.7% |
| Non-recurring operating income | 76A | €103,845 | €45,687 | -€58,158 | -56.0% |
| Operating charges | 60/66A | €24,907,620 | €25,261,751 | +€354,131 | +1.4% |
| Goods for resale, raw materials and consumables | 60 | €11,926,225 | €12,143,469 | +€217,244 | +1.8% |
| Purchases | 600/8 | €11,923,401 | €12,169,640 | +€246,239 | +2.1% |
| Change in stocks: decrease (increase) | 609 | €2,824 | -€26,171 | -€28,994 | |
| Services and other goods | 61 | €7,097,720 | €6,954,849 | -€142,871 | -2.0% |
| Remuneration, social security and pensions | 62 | €5,073,526 | €4,875,408 | -€198,118 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682,291 | €883,443 | +€201,152 | +29.5% |
| Other operating charges | 640/8 | €122,940 | €392,828 | +€269,888 | +219.5% |
| Non-recurring operating charges | 66A | €4,918 | €11,753 | +€6,835 | +139.0% |
| Operating profit (loss) | 9901 | €1,535,054 | €2,000,441 | +€465,387 | +30.3% |
| Financial income | 75/76B | €91,707 | €88,414 | -€3,293 | -3.6% |
| Recurring financial income | 75 | €91,707 | €88,414 | -€3,293 | -3.6% |
| Income from current assets | 751 | €47,246 | €54,578 | +€7,332 | +15.5% |
| Other financial income | 752/9 | €44,461 | €33,836 | -€10,625 | -23.9% |
| Financial charges | 65/66B | €9,527 | €11,855 | +€2,328 | +24.4% |
| Recurring financial charges | 65 | €9,527 | €11,855 | +€2,328 | +24.4% |
| Debt charges | 650 | €9,527 | €11,855 | +€2,328 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €1,617,233 | €2,077,000 | +€459,766 | +28.4% |
| Income taxes | 67/77 | €354,465 | €482,525 | +€128,059 | +36.1% |
| Taxes | 670/3 | €354,465 | €482,525 | +€128,059 | +36.1% |
| Profit (loss) for the period | 9904 | €1,262,768 | €1,594,475 | +€331,707 | +26.3% |
| Transfer to tax-exempt reserves | 689 | €64,000 | €22,250 | -€41,750 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,198,768 | €1,572,225 | +€373,457 | +31.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.