LUXDIS: 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.
LUXDIS
Largest movements
- Receivables within one year +€103,542
up €103,542 (+16.0%), from €646,873 to €750,414
of which Other amounts receivable: +€108,542
- Tangible fixed assets -€32,000
down €32,000 (-7.1%), from €448,000 to €416,000
- Debts after one year -€144,866
no longer reported in 2025 (was €144,866)
- Other debts +€119,057
up €119,057 (+22.8%), from €523,078 to €642,135
- Reserves +€104,246
up €104,246 (+11.3%), from €922,835 to €1.0m
of which Distributable reserves: +€104,246
- Current portion of long-term debt -€61,060
down €61,060 (-29.7%), from €205,927 to €144,866
- Tax, wage and social debts +€32,828
up €32,828 (+99.3%), from €33,070 to €65,898
- Financial income -€111,178
down €111,178 (-94.8%), from €117,329 to €6,152
- Taxes -€32,593
down €32,593 (-39.6%), from €82,236 to €49,644
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 | €1,867,109 | €1,941,899 | +€74,790 | +4.0% |
| Fixed assets | 21/28 | €1,215,250 | €1,183,250 | -€32,000 | -2.6% |
| Tangible fixed assets | 22/27 | €448,000 | €416,000 | -€32,000 | -7.1% |
| Land and buildings | 22 | €448,000 | €416,000 | -€32,000 | -7.1% |
| Financial fixed assets | 28 | €767,250 | €767,250 | = | 0.0% |
| Current assets | 29/58 | €651,860 | €758,650 | +€106,790 | +16.4% |
| Amounts receivable within one year | 40/41 | €646,873 | €750,414 | +€103,542 | +16.0% |
| Trade receivables | 40 | €29,200 | €24,200 | -€5,000 | -17.1% |
| Other amounts receivable | 41 | €617,673 | €726,214 | +€108,542 | +17.6% |
| Cash at bank and in hand | 54/58 | €317 | €1,398 | +€1,081 | +341.3% |
| Deferred charges and accrued income | 490/1 | €4,670 | €6,838 | +€2,167 | +46.4% |
| Total equity and liabilities | 10/49 | €1,867,109 | €1,941,899 | +€74,790 | +4.0% |
| Equity | 10/15 | €936,928 | €1,041,174 | +€104,246 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €922,835 | €1,027,081 | +€104,246 | +11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €920,975 | €1,025,221 | +€104,246 | +11.3% |
| Profit (loss) carried forward | 14 | €1,693 | €1,693 | = | 0.0% |
| Amounts payable | 17/49 | €930,181 | €900,726 | -€29,456 | -3.2% |
| Amounts payable after more than one year | 17 | €144,866 | - | -€144,866 | |
| Financial debts | 170/4 | €144,866 | - | -€144,866 | |
| Amounts payable within one year | 42/48 | €771,714 | €886,743 | +€115,029 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €205,927 | €144,866 | -€61,060 | -29.7% |
| Trade debts | 44 | €9,639 | €33,843 | +€24,204 | +251.1% |
| Suppliers | 440/4 | €9,639 | €33,843 | +€24,204 | +251.1% |
| Taxes, remuneration and social security | 45 | €33,070 | €65,898 | +€32,828 | +99.3% |
| Taxes | 450/3 | €33,070 | €65,898 | +€32,828 | +99.3% |
| Other amounts payable | 47/48 | €523,078 | €642,135 | +€119,057 | +22.8% |
| Accrued charges and deferred income | 492/3 | €13,601 | €13,983 | +€382 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,000 | €32,000 | = | 0.0% |
| Other operating charges | 640/8 | €26,332 | €27,231 | +€899 | +3.4% |
| Gross operating margin | 9900 | €213,684 | €214,230 | +€545 | +0.3% |
| Operating profit (loss) | 9901 | €155,353 | €154,999 | -€354 | -0.2% |
| Financial income | 75/76B | €117,329 | €6,152 | -€111,178 | -94.8% |
| Recurring financial income | 75 | €117,329 | €6,152 | -€111,178 | -94.8% |
| Financial charges | 65/66B | €8,566 | €7,261 | -€1,305 | -15.2% |
| Recurring financial charges | 65 | €8,566 | €7,261 | -€1,305 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €264,115 | €153,889 | -€110,226 | -41.7% |
| Income taxes | 67/77 | €82,236 | €49,644 | -€32,593 | -39.6% |
| Profit (loss) for the period | 9904 | €181,879 | €104,246 | -€77,634 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €181,879 | €104,246 | -€77,634 | -42.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.