LUX LUCIS: 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 LUCIS
Largest movements
- Tangible fixed assets +€5,996
up €5,996 (+724%), from €828 to €6,824
of which Furniture and vehicles: +€6,224
- Receivables within one year +€4,658
up €4,658 (+16.5%), from €28,230 to €32,888
of which Trade receivables: +€7,147
- Cash +€1,371
up €1,371 (+6.1%), from €22,323 to €23,694
mainly Net result for the year (+€13,326) and Tax, wage and social debts (+€2,081)
- Reserves +€13,326
up €13,326 (+160%), from €8,335 to €21,661
- Trade debts -€3,391
down €3,391 (-80.5%), from €4,214 to €823
- Tax, wage and social debts +€2,081
up €2,081 (+36.9%), from €5,636 to €7,717
- Gross operating margin +€6,894
up €6,894 (+56.7%), from €12,150 to €19,044
- Depreciation +€1,362
up €1,362 (+465%), from €293 to €1,655
- Taxes +€716
up €716 (+14.9%), from €4,813 to €5,529
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 | €51,538 | €63,573 | +€12,035 | +23.4% |
| Fixed assets | 21/28 | €828 | €6,824 | +€5,996 | +724% |
| Tangible fixed assets | 22/27 | €828 | €6,824 | +€5,996 | +724% |
| Plant, machinery and equipment | 23 | €141 | - | -€141 | |
| Furniture and vehicles | 24 | - | €6,224 | +€6,224 | |
| Other tangible fixed assets | 26 | €687 | €600 | -€87 | -12.6% |
| Current assets | 29/58 | €50,710 | €56,749 | +€6,038 | +11.9% |
| Amounts receivable within one year | 40/41 | €28,230 | €32,888 | +€4,658 | +16.5% |
| Trade receivables | 40 | €35 | €7,182 | +€7,147 | +20,537% |
| Other amounts receivable | 41 | €28,195 | €25,706 | -€2,489 | -8.8% |
| Cash at bank and in hand | 54/58 | €22,323 | €23,694 | +€1,371 | +6.1% |
| Deferred charges and accrued income | 490/1 | €157 | €167 | +€10 | +6.2% |
| Total equity and liabilities | 10/49 | €51,538 | €63,573 | +€12,035 | +23.4% |
| Equity | 10/15 | €41,689 | €55,015 | +€13,326 | +32.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,335 | €21,661 | +€13,326 | +160% |
| Distributable reserves | 133 | €8,335 | €21,661 | +€13,326 | +160% |
| Profit (loss) carried forward | 14 | €33,254 | €33,254 | = | 0.0% |
| Amounts payable | 17/49 | €9,849 | €8,558 | -€1,292 | -13.1% |
| Amounts payable within one year | 42/48 | €9,849 | €8,539 | -€1,310 | -13.3% |
| Trade debts | 44 | €4,214 | €823 | -€3,391 | -80.5% |
| Suppliers | 440/4 | €4,214 | €823 | -€3,391 | -80.5% |
| Taxes, remuneration and social security | 45 | €5,636 | €7,717 | +€2,081 | +36.9% |
| Taxes | 450/3 | €5,636 | €7,717 | +€2,081 | +36.9% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €1,655 | +€1,362 | +465% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,150 | €19,044 | +€6,894 | +56.7% |
| Operating profit (loss) | 9901 | €11,470 | €16,989 | +€5,519 | +48.1% |
| Financial income | 75/76B | €1,879 | €2,040 | +€161 | +8.6% |
| Recurring financial income | 75 | €1,879 | €2,040 | +€161 | +8.6% |
| Financial charges | 65/66B | €201 | €174 | -€27 | -13.4% |
| Recurring financial charges | 65 | €201 | €174 | -€27 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €13,148 | €18,855 | +€5,707 | +43.4% |
| Income taxes | 67/77 | €4,813 | €5,529 | +€716 | +14.9% |
| Profit (loss) for the period | 9904 | €8,335 | €13,326 | +€4,991 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,335 | €13,326 | +€4,991 | +59.9% |
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 27 October 2026 via checked.be.