LUX POSTPRODUCTION: 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 POSTPRODUCTION
Largest movements
- Receivables within one year +€65,160
up €65,160 (+64.1%), from €101,638 to €166,797
of which Trade receivables: +€75,327
- Stocks and contracts +€50,250
new in 2025: €50,250
- Cash -€44,288
down €44,288 (-48.3%), from €91,735 to €47,446
mainly Receivables within one year (-€65,160) and Stocks and contracts (-€50,250)
- Tangible fixed assets -€11,609
down €11,609 (-67.7%), from €17,147 to €5,538
of which Plant, machinery and equipment: -€10,969
- Reserves +€57,620
up €57,620 (+104.8%), from €55,000 to €112,620
- Profit (loss) carried forward -€39,576
down €39,576 (-100.0%), from €39,576 to €0
- Trade debts +€39,192
up €39,192 (+40.3%), from €97,362 to €136,553
- Tax, wage and social debts +€2,808
up €2,808 (+42.1%), from €6,661 to €9,468
- Turnover -€207,679
no longer reported in 2025 (was €207,679)
- Purchases and services -€162,595
no longer reported in 2025 (was €162,595)
- Depreciation -€6,321
down €6,321 (-35.3%), from €17,931 to €11,609
- Taxes +€3,481
up €3,481 (+52.3%), from €6,661 to €10,142
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 | €210,520 | €270,563 | +€60,043 | +28.5% |
| Fixed assets | 21/28 | €17,147 | €5,538 | -€11,609 | -67.7% |
| Tangible fixed assets | 22/27 | €17,147 | €5,538 | -€11,609 | -67.7% |
| Plant, machinery and equipment | 23 | €11,382 | €413 | -€10,969 | -96.4% |
| Other tangible fixed assets | 26 | €5,765 | €5,125 | -€641 | -11.1% |
| Current assets | 29/58 | €193,373 | €265,025 | +€71,653 | +37.1% |
| Stocks and contracts in progress | 3 | - | €50,250 | +€50,250 | |
| Contracts in progress | 37 | - | €50,250 | +€50,250 | |
| Amounts receivable within one year | 40/41 | €101,638 | €166,797 | +€65,160 | +64.1% |
| Trade receivables | 40 | €84,431 | €159,759 | +€75,327 | +89.2% |
| Other amounts receivable | 41 | €17,207 | €7,039 | -€10,168 | -59.1% |
| Cash at bank and in hand | 54/58 | €91,735 | €47,446 | -€44,288 | -48.3% |
| Deferred charges and accrued income | 490/1 | - | €531 | +€531 | |
| Total equity and liabilities | 10/49 | €210,520 | €270,563 | +€60,043 | +28.5% |
| Equity | 10/15 | €102,076 | €120,120 | +€18,044 | +17.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €55,000 | €112,620 | +€57,620 | +104.8% |
| Distributable reserves | 133 | €55,000 | €112,620 | +€57,620 | +104.8% |
| Profit (loss) carried forward | 14 | €39,576 | €0 | -€39,576 | -100.0% |
| Amounts payable | 17/49 | €108,443 | €150,443 | +€41,999 | +38.7% |
| Amounts payable within one year | 42/48 | €108,443 | €150,443 | +€41,999 | +38.7% |
| Trade debts | 44 | €97,362 | €136,553 | +€39,192 | +40.3% |
| Suppliers | 440/4 | €97,362 | €136,553 | +€39,192 | +40.3% |
| Taxes, remuneration and social security | 45 | €6,661 | €9,468 | +€2,808 | +42.1% |
| Taxes | 450/3 | €6,661 | €9,468 | +€2,808 | +42.1% |
| Other amounts payable | 47/48 | €4,421 | €4,421 | = | 0.0% |
| Turnover | 70 | €207,679 | - | -€207,679 | |
| Goods, raw materials, services and sundry goods | 60/61 | €162,595 | - | -€162,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,931 | €11,609 | -€6,321 | -35.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €451 | €1,806 | +€1,355 | +300.4% |
| Gross operating margin | 9900 | €45,084 | €43,953 | -€1,131 | -2.5% |
| Operating profit (loss) | 9901 | €26,701 | €28,537 | +€1,836 | +6.9% |
| Financial charges | 65/66B | €58 | €351 | +€293 | +506.4% |
| Recurring financial charges | 65 | €58 | €351 | +€293 | +506.4% |
| Profit (loss) for the period before taxes | 9903 | €26,644 | €28,186 | +€1,542 | +5.8% |
| Income taxes | 67/77 | €6,661 | €10,142 | +€3,481 | +52.3% |
| Profit (loss) for the period | 9904 | €19,983 | €18,044 | -€1,939 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,983 | €18,044 | -€1,939 | -9.7% |
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 9 October 2026 via checked.be.