LUXACONSTRUCT: what changed
Two fiscal 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.
LUXACONSTRUCT
Largest movements
- Receivables within one year +€13,645
up €13,645 (+88.7%), from €15,378 to €29,023
of which Trade receivables: +€19,335
- Cash -€6,279
down €6,279 (-54.2%), from €11,590 to €5,312
mainly Receivables within one year (-€13,645) and Tax, wage and social debts (-€1,631)
- Deferred charges and accrued income +€561
new in 2025: €561
- Accrued charges and deferred income +€9,425
new in 2025: €9,425
- Tax, wage and social debts -€1,631
no longer reported in 2025 (was €1,631)
- Trade debts -€664
down €664 (-78.1%), from €850 to €186
- Reserves +€470
up €470 (+2.6%), from €17,987 to €18,457
- Gross operating margin +€18,022
up €18,022, from -€16,713 to €1,310
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 | €26,968 | €34,895 | +€7,927 | +29.4% |
| Current assets | 29/58 | €26,968 | €34,895 | +€7,927 | +29.4% |
| Amounts receivable within one year | 40/41 | €15,378 | €29,023 | +€13,645 | +88.7% |
| Trade receivables | 40 | €2,662 | €21,997 | +€19,335 | +726.3% |
| Other amounts receivable | 41 | €12,716 | €7,026 | -€5,690 | -44.7% |
| Cash at bank and in hand | 54/58 | €11,590 | €5,312 | -€6,279 | -54.2% |
| Deferred charges and accrued income | 490/1 | - | €561 | +€561 | |
| Total equity and liabilities | 10/49 | €26,968 | €34,895 | +€7,927 | +29.4% |
| Equity | 10/15 | €24,487 | €24,957 | +€470 | +1.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €17,987 | €18,457 | +€470 | +2.6% |
| Distributable reserves | 133 | €17,987 | €18,457 | +€470 | +2.6% |
| Amounts payable | 17/49 | €2,481 | €9,938 | +€7,457 | +300.6% |
| Amounts payable within one year | 42/48 | €2,481 | €513 | -€1,968 | -79.3% |
| Trade debts | 44 | €850 | €186 | -€664 | -78.1% |
| Suppliers | 440/4 | €850 | €186 | -€664 | -78.1% |
| Taxes, remuneration and social security | 45 | €1,631 | - | -€1,631 | |
| Taxes | 450/3 | €1,631 | - | -€1,631 | |
| Other amounts payable | 47/48 | - | €327 | +€327 | |
| Accrued charges and deferred income | 492/3 | - | €9,425 | +€9,425 | |
| Other operating charges | 640/8 | €554 | €665 | +€111 | +20.0% |
| Gross operating margin | 9900 | -€16,713 | €1,310 | +€18,022 | |
| Operating profit (loss) | 9901 | -€17,267 | €644 | +€17,911 | |
| Financial charges | 65/66B | €110 | €174 | +€64 | +58.7% |
| Recurring financial charges | 65 | €110 | €174 | +€64 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,377 | €470 | +€17,847 | |
| Profit (loss) for the period | 9904 | -€17,377 | €470 | +€17,847 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,377 | €470 | +€17,847 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.