Lux-Optic LH: 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-Optic LH
Largest movements
- Tangible fixed assets -€17,021
down €17,021 (-52.3%), from €32,553 to €15,532
of which Land and buildings: -€15,935
- Receivables within one year -€12,889
down €12,889 (-34.6%), from €37,238 to €24,350
of which Trade receivables: -€12,788
- Cash +€10,091
up €10,091 (+9.8%), from €102,707 to €112,798
mainly Depreciation (+€17,021) and Net result for the year (+€12,907)
- Stocks and contracts +€2,838
up €2,838 (+3.2%), from €89,493 to €92,332
- Reserves -€14,088
down €14,088 (-19.9%), from €70,821 to €56,733
- Debts after one year -€9,930
down €9,930 (-19.1%), from €51,959 to €42,029
- Trade debts +€8,715
up €8,715 (+222%), from €3,922 to €12,636
- Gross operating margin +€21,850
up €21,850 (+103%), from €21,123 to €42,973
- Taxes +€4,041
up €4,041 (+392%), from €1,030 to €5,071
- Depreciation +€511
up €511 (+3.1%), from €16,510 to €17,021
- Financial charges -€463
down €463 (-7.4%), from €6,221 to €5,758
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 | €281,622 | €264,276 | -€17,346 | -6.2% |
| Fixed assets | 21/28 | €32,553 | €15,532 | -€17,021 | -52.3% |
| Tangible fixed assets | 22/27 | €32,553 | €15,532 | -€17,021 | -52.3% |
| Land and buildings | 22 | €29,638 | €13,703 | -€15,935 | -53.8% |
| Furniture and vehicles | 24 | €2,915 | €1,829 | -€1,086 | -37.3% |
| Current assets | 29/58 | €249,069 | €248,744 | -€325 | -0.1% |
| Stocks and contracts in progress | 3 | €89,493 | €92,332 | +€2,838 | +3.2% |
| Stocks | 30/36 | €89,493 | €92,332 | +€2,838 | +3.2% |
| Amounts receivable within one year | 40/41 | €37,238 | €24,350 | -€12,889 | -34.6% |
| Trade receivables | 40 | €36,935 | €24,147 | -€12,788 | -34.6% |
| Other amounts receivable | 41 | €304 | €203 | -€101 | -33.2% |
| Cash at bank and in hand | 54/58 | €102,707 | €112,798 | +€10,091 | +9.8% |
| Deferred charges and accrued income | 490/1 | €19,631 | €19,266 | -€365 | -1.9% |
| Total equity and liabilities | 10/49 | €281,622 | €264,276 | -€17,346 | -6.2% |
| Equity | 10/15 | €161,262 | €147,174 | -€14,088 | -8.7% |
| Contributions | 10/11 | €113,550 | €113,550 | = | 0.0% |
| Reserves | 13 | €70,821 | €56,733 | -€14,088 | -19.9% |
| Distributable reserves | 133 | €70,821 | €56,733 | -€14,088 | -19.9% |
| Profit (loss) carried forward | 14 | -€23,109 | -€23,109 | = | 0.0% |
| Amounts payable | 17/49 | €120,360 | €117,102 | -€3,258 | -2.7% |
| Amounts payable after more than one year | 17 | €51,959 | €42,029 | -€9,930 | -19.1% |
| Financial debts | 170/4 | €51,959 | €42,029 | -€9,930 | -19.1% |
| Amounts payable within one year | 42/48 | €66,536 | €73,052 | +€6,516 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €9,442 | €9,930 | +€488 | +5.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,922 | €12,636 | +€8,715 | +222% |
| Suppliers | 440/4 | €3,922 | €12,636 | +€8,715 | +222% |
| Taxes, remuneration and social security | 45 | €5,028 | €3,858 | -€1,170 | -23.3% |
| Taxes | 450/3 | €5,028 | €3,858 | -€1,170 | -23.3% |
| Other amounts payable | 47/48 | €48,144 | €46,628 | -€1,516 | -3.1% |
| Accrued charges and deferred income | 492/3 | €1,865 | €2,021 | +€156 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,510 | €17,021 | +€511 | +3.1% |
| Other operating charges | 640/8 | €2,204 | €2,263 | +€59 | +2.7% |
| Gross operating margin | 9900 | €21,123 | €42,973 | +€21,850 | +103% |
| Operating profit (loss) | 9901 | €2,408 | €23,688 | +€21,280 | +884% |
| Financial income | 75/76B | €109 | €48 | -€61 | -56.0% |
| Recurring financial income | 75 | €109 | €48 | -€61 | -56.0% |
| Financial charges | 65/66B | €6,221 | €5,758 | -€463 | -7.4% |
| Recurring financial charges | 65 | €6,221 | €5,758 | -€463 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,704 | €17,978 | +€21,681 | |
| Income taxes | 67/77 | €1,030 | €5,071 | +€4,041 | +392% |
| Profit (loss) for the period | 9904 | -€4,734 | €12,907 | +€17,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,734 | €12,907 | +€17,640 |
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 21 October 2026 via checked.be.