LUXCONSTRUCT: 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.
LUXCONSTRUCT
Largest movements
- Cash -€58,663
down €58,663 (-31.6%), from €185,889 to €127,226
mainly Other debts (-€75,198) and Net result for the year (-€9,393)
- Tangible fixed assets -€14,939
down €14,939 (-14.0%), from €106,837 to €91,898
of which Furniture and vehicles: -€9,988
- Stocks and contracts -€11,282
down €11,282 (-100.0%), from €11,282 to €0
- Receivables within one year -€8,444
down €8,444 (-38.7%), from €21,804 to €13,360
of which Trade receivables: -€6,352
- Other debts -€75,198
down €75,198 (-80.6%), from €93,311 to €18,113
- Profit (loss) carried forward -€9,393
down €9,393 (-447.7%), from -€2,098 to -€11,491
- Accrued charges and deferred income -€7,094
down €7,094 (-85.5%), from €8,295 to €1,200
- Provisions -€5,536
down €5,536 (-100.0%), from €5,536 to €0
- Provisions +€17,491
up €17,491 (+76.0%), from -€23,027 to -€5,536
- Financial charges -€7,147
down €7,147 (-96.3%), from €7,423 to €276
- Depreciation -€3,150
down €3,150 (-17.4%), from €18,089 to €14,939
- Gross operating margin -€744
down €744 (-7.2%), from €10,358 to €9,615
- Taxes -€439
down €439 (-68.7%), from €639 to €200
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 | €329,850 | €235,369 | -€94,481 | -28.6% |
| Fixed assets | 21/28 | €106,837 | €91,898 | -€14,939 | -14.0% |
| Tangible fixed assets | 22/27 | €106,837 | €91,898 | -€14,939 | -14.0% |
| Land and buildings | 22 | €66,422 | €62,832 | -€3,591 | -5.4% |
| Furniture and vehicles | 24 | €39,055 | €29,067 | -€9,988 | -25.6% |
| Other tangible fixed assets | 26 | €1,360 | €0 | -€1,360 | -100.0% |
| Current assets | 29/58 | €223,012 | €143,471 | -€79,542 | -35.7% |
| Stocks and contracts in progress | 3 | €11,282 | €0 | -€11,282 | -100.0% |
| Stocks | 30/36 | €11,282 | €0 | -€11,282 | -100.0% |
| Amounts receivable within one year | 40/41 | €21,804 | €13,360 | -€8,444 | -38.7% |
| Trade receivables | 40 | €14,641 | €8,288 | -€6,352 | -43.4% |
| Other amounts receivable | 41 | €7,163 | €5,072 | -€2,092 | -29.2% |
| Cash at bank and in hand | 54/58 | €185,889 | €127,226 | -€58,663 | -31.6% |
| Deferred charges and accrued income | 490/1 | €4,037 | €2,885 | -€1,152 | -28.5% |
| Total equity and liabilities | 10/49 | €329,850 | €235,369 | -€94,481 | -28.6% |
| Equity | 10/15 | €219,635 | €210,242 | -€9,393 | -4.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €196,733 | €196,733 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €194,233 | €194,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,098 | -€11,491 | -€9,393 | -447.7% |
| Provisions and deferred taxes | 16 | €5,536 | €0 | -€5,536 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €5,536 | €0 | -€5,536 | -100.0% |
| Environmental obligations | 163 | €5,536 | €0 | -€5,536 | -100.0% |
| Amounts payable | 17/49 | €104,678 | €25,127 | -€79,552 | -76.0% |
| Amounts payable within one year | 42/48 | €96,384 | €23,926 | -€72,457 | -75.2% |
| Trade debts | 44 | €2,889 | €5,813 | +€2,924 | +101.2% |
| Suppliers | 440/4 | €2,889 | €5,813 | +€2,924 | +101.2% |
| Taxes, remuneration and social security | 45 | €184 | €0 | -€184 | -100.0% |
| Taxes | 450/3 | €184 | €0 | -€184 | -100.0% |
| Other amounts payable | 47/48 | €93,311 | €18,113 | -€75,198 | -80.6% |
| Accrued charges and deferred income | 492/3 | €8,295 | €1,200 | -€7,094 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,089 | €14,939 | -€3,150 | -17.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€23,027 | -€5,536 | +€17,491 | +76.0% |
| Other operating charges | 640/8 | €10,850 | €10,799 | -€51 | -0.5% |
| Gross operating margin | 9900 | €10,358 | €9,615 | -€744 | -7.2% |
| Operating profit (loss) | 9901 | €4,447 | -€10,587 | -€15,034 | |
| Financial income | 75/76B | €1,517 | €1,670 | +€153 | +10.1% |
| Recurring financial income | 75 | €1,517 | €1,670 | +€153 | +10.1% |
| Financial charges | 65/66B | €7,423 | €276 | -€7,147 | -96.3% |
| Recurring financial charges | 65 | €7,423 | €276 | -€7,147 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,459 | -€9,193 | -€7,734 | -529.9% |
| Income taxes | 67/77 | €639 | €200 | -€439 | -68.7% |
| Profit (loss) for the period | 9904 | -€2,098 | -€9,393 | -€7,295 | -347.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,098 | -€9,393 | -€7,295 | -347.7% |
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 5 October 2026 via checked.be.