Luxetera: 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.
Luxetera
Largest movements
- Tangible fixed assets -€12,812
down €12,812 (-2.4%), from €525,410 to €512,598
of which Land and buildings: -€11,230
- Receivables within one year +€7,716
up €7,716 (+40.7%), from €18,939 to €26,655
of which Trade receivables: +€6,667
- Other debts +€40,543
up €40,543 (+30.4%), from €133,547 to €174,090
- Debts after one year -€33,177
down €33,177 (-7.5%), from €444,298 to €411,121
- Profit (loss) carried forward -€20,201
down €20,201 (-9.3%), from -€218,010 to -€238,211
- Current portion of long-term debt -€17,025
down €17,025 (-27.6%), from €61,728 to €44,703
- Short-term financial debts +€10,821
new in 2024: €10,821
- Gross operating margin +€20,486
up €20,486, from -€3,607 to €16,878
- Other operating charges +€6,879
up €6,879 (+573.0%), from €1,200 to €8,079
- Financial charges +€1,831
up €1,831 (+14.6%), from €12,558 to €14,389
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €565,508 | €556,578 | -€8,930 | -1.6% |
| Fixed assets | 21/28 | €530,048 | €515,438 | -€14,611 | -2.8% |
| Intangible fixed assets | 21 | €4,634 | €2,835 | -€1,799 | -38.8% |
| Tangible fixed assets | 22/27 | €525,410 | €512,598 | -€12,812 | -2.4% |
| Land and buildings | 22 | €512,160 | €500,930 | -€11,230 | -2.2% |
| Plant, machinery and equipment | 23 | €13,250 | €11,668 | -€1,582 | -11.9% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €35,460 | €41,141 | +€5,681 | +16.0% |
| Stocks and contracts in progress | 3 | €14,592 | €14,484 | -€108 | -0.7% |
| Stocks | 30/36 | €14,592 | €14,484 | -€108 | -0.7% |
| Amounts receivable within one year | 40/41 | €18,939 | €26,655 | +€7,716 | +40.7% |
| Trade receivables | 40 | €17,122 | €23,789 | +€6,667 | +38.9% |
| Other amounts receivable | 41 | €1,817 | €2,865 | +€1,049 | +57.7% |
| Cash at bank and in hand | 54/58 | €1,216 | €2 | -€1,214 | -99.8% |
| Deferred charges and accrued income | 490/1 | €713 | - | -€713 | |
| Total equity and liabilities | 10/49 | €565,508 | €556,578 | -€8,930 | -1.6% |
| Equity | 10/15 | -€113,010 | -€133,211 | -€20,201 | -17.9% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,010 | -€238,211 | -€20,201 | -9.3% |
| Amounts payable | 17/49 | €678,518 | €689,789 | +€11,271 | +1.7% |
| Amounts payable after more than one year | 17 | €444,298 | €411,121 | -€33,177 | -7.5% |
| Financial debts | 170/4 | €444,298 | €411,121 | -€33,177 | -7.5% |
| Amounts payable within one year | 42/48 | €233,075 | €278,668 | +€45,593 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €61,728 | €44,703 | -€17,025 | -27.6% |
| Financial debts | 43 | - | €10,821 | +€10,821 | |
| Credit institutions | 430/8 | - | €10,821 | +€10,821 | |
| Trade debts | 44 | €14,538 | €18,713 | +€4,175 | +28.7% |
| Suppliers | 440/4 | €14,538 | €18,713 | +€4,175 | +28.7% |
| Advances received on contracts in progress | 46 | €22,283 | €27,980 | +€5,697 | +25.6% |
| Taxes, remuneration and social security | 45 | €979 | €2,361 | +€1,382 | +141.1% |
| Taxes | 450/3 | €979 | €2,361 | +€1,382 | +141.1% |
| Other amounts payable | 47/48 | €133,547 | €174,090 | +€40,543 | +30.4% |
| Accrued charges and deferred income | 492/3 | €1,145 | - | -€1,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,611 | €14,611 | = | 0.0% |
| Other operating charges | 640/8 | €1,200 | €8,079 | +€6,879 | +573.0% |
| Gross operating margin | 9900 | -€3,607 | €16,878 | +€20,486 | |
| Operating profit (loss) | 9901 | -€19,418 | -€5,812 | +€13,607 | +70.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €12,558 | €14,389 | +€1,831 | +14.6% |
| Recurring financial charges | 65 | €12,558 | €14,389 | +€1,831 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,976 | -€20,201 | +€11,776 | +36.8% |
| Profit (loss) for the period | 9904 | -€31,976 | -€20,201 | +€11,776 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,976 | -€20,201 | +€11,776 | +36.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.