LUX SHOP: 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 SHOP
Largest movements
- Tangible fixed assets +€26,477
up €26,477 (+109%), from €24,200 to €50,677
of which Furniture and vehicles: +€19,913
- Receivables within one year +€2,082
up €2,082 (+3.4%), from €61,819 to €63,901
of which Trade receivables: +€6,379
- Deferred charges and accrued income -€1,569
down €1,569 (-88.1%), from €1,780 to €211
- Tax, wage and social debts +€16,053
up €16,053 (+276%), from €5,812 to €21,865
of which Remuneration and social security: +€12,420
- Current portion of long-term debt +€8,738
up €8,738 (+225%), from €3,892 to €12,630
- Profit (loss) carried forward -€6,348
new in 2025: -€6,348
- Trade debts +€3,851
up €3,851 (+14.0%), from €27,601 to €31,451
- Debts after one year +€2,144
new in 2025: €2,144
- Gross operating margin -€32,815
down €32,815 (-16.0%), from €205,246 to €172,431
- Taxes -€7,542
down €7,542 (-88.3%), from €8,546 to €1,003
- Depreciation +€4,839
up €4,839 (+41.9%), from €11,546 to €16,385
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 | €126,490 | €152,127 | +€25,637 | +20.3% |
| Fixed assets | 21/28 | €24,200 | €50,677 | +€26,477 | +109% |
| Tangible fixed assets | 22/27 | €24,200 | €50,677 | +€26,477 | +109% |
| Land and buildings | 22 | €2,985 | €16,464 | +€13,478 | +451% |
| Plant, machinery and equipment | 23 | €17,664 | €10,751 | -€6,914 | -39.1% |
| Furniture and vehicles | 24 | €3,550 | €23,463 | +€19,913 | +561% |
| Current assets | 29/58 | €102,290 | €101,450 | -€840 | -0.8% |
| Amounts receivable within one year | 40/41 | €61,819 | €63,901 | +€2,082 | +3.4% |
| Trade receivables | 40 | €33,998 | €40,376 | +€6,379 | +18.8% |
| Other amounts receivable | 41 | €27,822 | €23,525 | -€4,297 | -15.4% |
| Cash at bank and in hand | 54/58 | €38,691 | €37,338 | -€1,353 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,780 | €211 | -€1,569 | -88.1% |
| Total equity and liabilities | 10/49 | €126,490 | €152,127 | +€25,637 | +20.3% |
| Equity | 10/15 | €83,397 | €77,049 | -€6,348 | -7.6% |
| Contributions | 10/11 | €40,810 | €40,810 | = | 0.0% |
| Reserves | 13 | €42,587 | €42,587 | = | 0.0% |
| Distributable reserves | 133 | €42,587 | €42,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,348 | -€6,348 | |
| Amounts payable | 17/49 | €43,093 | €75,078 | +€31,985 | +74.2% |
| Amounts payable after more than one year | 17 | - | €2,144 | +€2,144 | |
| Financial debts | 170/4 | - | €2,144 | +€2,144 | |
| Amounts payable within one year | 42/48 | €43,093 | €72,935 | +€29,842 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €3,892 | €12,630 | +€8,738 | +225% |
| Trade debts | 44 | €27,601 | €31,451 | +€3,851 | +14.0% |
| Suppliers | 440/4 | €27,601 | €31,451 | +€3,851 | +14.0% |
| Taxes, remuneration and social security | 45 | €5,812 | €21,865 | +€16,053 | +276% |
| Taxes | 450/3 | €5,812 | €9,445 | +€3,633 | +62.5% |
| Remuneration and social security | 454/9 | - | €12,420 | +€12,420 | |
| Other amounts payable | 47/48 | €5,789 | €6,989 | +€1,200 | +20.7% |
| Remuneration, social security and pensions | 62 | €156,521 | €157,521 | +€1,000 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,546 | €16,385 | +€4,839 | +41.9% |
| Other operating charges | 640/8 | €3,027 | €2,569 | -€458 | -15.1% |
| Gross operating margin | 9900 | €205,246 | €172,431 | -€32,815 | -16.0% |
| Operating profit (loss) | 9901 | €34,152 | -€4,045 | -€38,197 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,248 | €1,307 | +€59 | +4.7% |
| Recurring financial charges | 65 | €1,248 | €1,307 | +€59 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €32,904 | -€5,345 | -€38,249 | |
| Income taxes | 67/77 | €8,546 | €1,003 | -€7,542 | -88.3% |
| Profit (loss) for the period | 9904 | €24,358 | -€6,348 | -€30,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,358 | -€6,348 | -€30,706 |
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 28 October 2026 via checked.be.