LuxApart: 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.
LuxApart
Largest movements
- Tangible fixed assets -€2,520
down €2,520 (-12.3%), from €20,526 to €18,006
- Receivables within one year +€1,314
up €1,314 (+33.6%), from €3,916 to €5,230
of which Trade receivables: +€854
- Deferred charges and accrued income +€355
up €355 (+95.0%), from €374 to €729
- Trade debts -€1,208
down €1,208 (-99.8%), from €1,210 to €2
- Tax, wage and social debts +€1,195
up €1,195 (+29.7%), from €4,020 to €5,215
- Profit (loss) carried forward -€1,144
down €1,144 (-10.6%), from €10,755 to €9,611
- Gross operating margin -€7,497
down €7,497 (-46.9%), from €15,972 to €8,475
- Depreciation +€3,719
up €3,719 (+176.7%), from €2,105 to €5,825
- Other operating charges +€1,084
up €1,084 (+573.2%), from €189 to €1,273
- Taxes -€483
down €483 (-17.0%), from €2,849 to €2,366
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 | €30,424 | €29,370 | -€1,055 | -3.5% |
| Fixed assets | 21/28 | €20,526 | €18,096 | -€2,430 | -11.8% |
| Tangible fixed assets | 22/27 | €20,526 | €18,006 | -€2,520 | -12.3% |
| Furniture and vehicles | 24 | €20,526 | €18,006 | -€2,520 | -12.3% |
| Financial fixed assets | 28 | - | €90 | +€90 | |
| Current assets | 29/58 | €9,898 | €11,273 | +€1,375 | +13.9% |
| Amounts receivable within one year | 40/41 | €3,916 | €5,230 | +€1,314 | +33.6% |
| Trade receivables | 40 | €3,237 | €4,091 | +€854 | +26.4% |
| Other amounts receivable | 41 | €679 | €1,139 | +€460 | +67.7% |
| Cash at bank and in hand | 54/58 | €5,608 | €5,313 | -€295 | -5.3% |
| Deferred charges and accrued income | 490/1 | €374 | €729 | +€355 | +95.0% |
| Total equity and liabilities | 10/49 | €30,424 | €29,370 | -€1,055 | -3.5% |
| Equity | 10/15 | €13,755 | €12,611 | -€1,144 | -8.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,755 | €9,611 | -€1,144 | -10.6% |
| Amounts payable | 17/49 | €16,669 | €16,759 | +€90 | +0.5% |
| Amounts payable within one year | 42/48 | €16,669 | €16,759 | +€90 | +0.5% |
| Trade debts | 44 | €1,210 | €2 | -€1,208 | -99.8% |
| Suppliers | 440/4 | €1,210 | €2 | -€1,208 | -99.8% |
| Taxes, remuneration and social security | 45 | €4,020 | €5,215 | +€1,195 | +29.7% |
| Taxes | 450/3 | €4,020 | €5,215 | +€1,195 | +29.7% |
| Other amounts payable | 47/48 | €11,439 | €11,542 | +€102 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,105 | €5,825 | +€3,719 | +176.7% |
| Other operating charges | 640/8 | €189 | €1,273 | +€1,084 | +573.2% |
| Gross operating margin | 9900 | €15,972 | €8,475 | -€7,497 | -46.9% |
| Operating profit (loss) | 9901 | €13,678 | €1,377 | -€12,301 | -89.9% |
| Financial charges | 65/66B | €74 | €156 | +€82 | +111.0% |
| Recurring financial charges | 65 | €74 | €156 | +€82 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €13,604 | €1,222 | -€12,383 | -91.0% |
| Income taxes | 67/77 | €2,849 | €2,366 | -€483 | -17.0% |
| Profit (loss) for the period | 9904 | €10,755 | -€1,144 | -€11,899 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,755 | -€1,144 | -€11,899 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.