LUXAUTO: 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.
What changed
LUXAUTO
NACE 77.110, Renting and leasing of cars and light motor vehicles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€517,861
2024 · €155,219-€673,079
Equity
€9.0m
2024 · €9.5m-€517,861
Cash
€23,818
2024 · €16,485+€7,333
Balance sheet total
€11.3m
2024 · €12.1m-€789,094
Largest movements
Assets
- Receivables within one year -€856,411
down €856,411 (-8.5%), from €10.1m to €9.2m
of which Trade receivables: -€436,072
- Intangible fixed assets +€342,907
up €342,907 (+1,200%), from €28,576 to €371,483
- Deferred charges and accrued income -€232,751
down €232,751 (-19.5%), from €1.2m to €962,686
Equity and liabilities
- Reserves -€517,861
down €517,861 (-6.3%), from €8.2m to €7.7m
of which Distributable reserves: -€517,861
- Accrued charges and deferred income -€226,215
down €226,215 (-47.1%), from €479,898 to €253,682
- Other debts -€136,995
down €136,995 (-100%), from €136,995 to €0
Income statement
- Turnover -€3.2m
down €3.2m (-9.3%), from €34.0m to €30.8m
- Goods and materials -€1.6m
down €1.6m (-10.8%), from €14.5m to €12.9m
of which Purchases: -€1.6m
- Services and other goods -€584,504
down €584,504 (-3.9%), from €14.8m to €14.2m
- Other operating income -€374,428
down €374,428 (-47.3%), from €791,108 to €416,679
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.
Result 2024
€155,219
Turnover
-€3.2m
Other operating income
-€374,428
Goods and materials
+€1.6m
Services and other goods
+€584,504
Staff costs
+€278,309
Depreciation
+€80,743
Write-downs
+€132,146
Other operating charges
+€87,833
Other operating items
-€146,045
Financial income
-€57,830
Financial charges
+€312,005
Taxes
+€33,646
Result 2025
-€517,861
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€783,992
Investment
-€776,659
Financing
€0
Cash 2024
€16,485
From operations (derived)
+€783,992
Net result for the year
-€517,861
Depreciation
+€451,198
Stocks and contracts
+€32,726
Receivables within one year
+€856,411
Deferred charges and accrued income
+€232,751
Trade debts
+€73,706
Tax, wage and social debts
+€18,271
Other debts
-€136,995
Accrued charges and deferred income
-€226,215
Investment (derived)
-€776,659
Investment in fixed assets (net)
-€776,659
Cash 2025
€23,818
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,111,309 | €11,322,215 | -€789,094 | -6.5% |
| Fixed assets | 21/28 | €631,318 | €956,779 | +€325,461 | +51.6% |
| Intangible fixed assets | 21 | €28,576 | €371,483 | +€342,907 | +1,200% |
| Tangible fixed assets | 22/27 | €588,204 | €570,892 | -€17,312 | -2.9% |
| Plant, machinery and equipment | 23 | €57,601 | €45,389 | -€12,212 | -21.2% |
| Furniture and vehicles | 24 | €448,615 | €477,524 | +€28,909 | +6.4% |
| Other tangible fixed assets | 26 | €81,988 | €47,979 | -€34,009 | -41.5% |
| Financial fixed assets | 28 | €14,538 | €14,403 | -€135 | -0.9% |
| Other financial fixed assets | 284/8 | €14,538 | €14,403 | -€135 | -0.9% |
| Amounts receivable and cash guarantees | 285/8 | €14,538 | €14,403 | -€135 | -0.9% |
| Current assets | 29/58 | €11,479,991 | €10,365,436 | -€1.1m | -9.7% |
| Stocks and contracts in progress | 3 | €169,504 | €136,779 | -€32,726 | -19.3% |
| Stocks | 30/36 | €169,504 | €136,779 | -€32,726 | -19.3% |
| Raw materials and consumables | 30/31 | €169,504 | €136,779 | -€32,726 | -19.3% |
| Amounts receivable within one year | 40/41 | €10,098,564 | €9,242,154 | -€856,411 | -8.5% |
| Trade receivables | 40 | €3,456,306 | €3,020,233 | -€436,072 | -12.6% |
| Other amounts receivable | 41 | €6,642,259 | €6,221,920 | -€420,338 | -6.3% |
| Cash at bank and in hand | 54/58 | €16,485 | €23,818 | +€7,333 | +44.5% |
| Deferred charges and accrued income | 490/1 | €1,195,437 | €962,686 | -€232,751 | -19.5% |
| Total equity and liabilities | 10/49 | €12,111,309 | €11,322,215 | -€789,094 | -6.5% |
| Equity | 10/15 | €9,484,108 | €8,966,248 | -€517,861 | -5.5% |
| Contributions | 10/11 | €1,240,000 | €1,240,000 | = | 0.0% |
| Capital | 10 | €1,240,000 | €1,240,000 | = | 0.0% |
| Issued capital | 100 | €1,240,000 | €1,240,000 | = | 0.0% |
| Reserves | 13 | €8,244,108 | €7,726,248 | -€517,861 | -6.3% |
| Non-distributable reserves | 130/1 | €483,693 | €483,693 | = | 0.0% |
| Legal reserve | 130 | €124,000 | €124,000 | = | 0.0% |
| Other | 1319 | €359,693 | €359,693 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,147,350 | €1,147,350 | = | 0.0% |
| Distributable reserves | 133 | €6,613,066 | €6,095,205 | -€517,861 | -7.8% |
| Amounts payable | 17/49 | €2,627,201 | €2,355,968 | -€271,233 | -10.3% |
| Amounts payable within one year | 42/48 | €2,147,303 | €2,102,285 | -€45,018 | -2.1% |
| Trade debts | 44 | €1,661,383 | €1,735,089 | +€73,706 | +4.4% |
| Suppliers | 440/4 | €1,661,383 | €1,735,089 | +€73,706 | +4.4% |
| Taxes, remuneration and social security | 45 | €348,925 | €367,196 | +€18,271 | +5.2% |
| Taxes | 450/3 | €99,594 | €178,011 | +€78,416 | +78.7% |
| Remuneration and social security | 454/9 | €249,331 | €189,186 | -€60,145 | -24.1% |
| Other amounts payable | 47/48 | €136,995 | €0 | -€136,995 | -100% |
| Accrued charges and deferred income | 492/3 | €479,898 | €253,682 | -€226,215 | -47.1% |
| Operating income | 70/76A | €34,880,976 | €31,260,556 | -€3.6m | -10.4% |
| Turnover | 70 | €34,006,024 | €30,843,877 | -€3.2m | -9.3% |
| Other operating income | 74 | €791,108 | €416,679 | -€374,428 | -47.3% |
| Non-recurring operating income | 76A | €83,844 | - | -€83,844 | |
| Operating charges | 60/66A | €32,987,632 | €30,328,113 | -€2.7m | -8.1% |
| Goods for resale, raw materials and consumables | 60 | €14,482,129 | €12,923,945 | -€1.6m | -10.8% |
| Purchases | 600/8 | €14,444,671 | €12,891,219 | -€1.6m | -10.8% |
| Change in stocks: decrease (increase) | 609 | €37,458 | €32,726 | -€4,733 | -12.6% |
| Services and other goods | 61 | €14,815,354 | €14,230,849 | -€584,504 | -3.9% |
| Remuneration, social security and pensions | 62 | €2,103,964 | €1,825,654 | -€278,309 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531,941 | €451,198 | -€80,743 | -15.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €54,470 | -€77,677 | -€132,146 | |
| Other operating charges | 640/8 | €999,774 | €911,941 | -€87,833 | -8.8% |
| Non-recurring operating charges | 66A | - | €62,201 | +€62,201 | |
| Operating profit (loss) | 9901 | €1,893,344 | €932,443 | -€960,901 | -50.8% |
| Financial income | 75/76B | €340,584 | €282,755 | -€57,830 | -17.0% |
| Recurring financial income | 75 | €340,584 | €282,755 | -€57,830 | -17.0% |
| Income from current assets | 751 | €340,252 | €252,498 | -€87,753 | -25.8% |
| Other financial income | 752/9 | €333 | €30,256 | +€29,924 | +8,994% |
| Financial charges | 65/66B | €2,007,917 | €1,695,912 | -€312,005 | -15.5% |
| Recurring financial charges | 65 | €2,007,917 | €1,695,912 | -€312,005 | -15.5% |
| Debt charges | 650 | €1,942,184 | €1,642,407 | -€299,777 | -15.4% |
| Other financial charges | 652/9 | €65,732 | €53,504 | -€12,228 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €226,011 | -€480,714 | -€706,725 | |
| Income taxes | 67/77 | €70,793 | €37,147 | -€33,646 | -47.5% |
| Taxes | 670/3 | €70,793 | €37,147 | -€33,646 | -47.5% |
| Profit (loss) for the period | 9904 | €155,219 | -€517,861 | -€673,079 | |
| Transfer to tax-exempt reserves | 689 | €147,350 | - | -€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,869 | -€517,861 | -€525,729 |
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 19 October 2026 via checked.be.