LUXFRIES: 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.
LUXFRIES
Largest movements
- Receivables within one year -€315,540
down €315,540 (-15.0%), from €2.1m to €1.8m
of which Trade receivables: -€337,933
- Other debts -€175,000
down €175,000 (-100.0%), from €175,008 to €8
- Trade debts -€94,313
down €94,313 (-12.6%), from €749,144 to €654,831
- Profit (loss) carried forward -€38,504
down €38,504 (-50.2%), from €76,767 to €38,263
- Gross operating margin -€264,333
down €264,333 (-67.2%), from €393,562 to €129,229
- Taxes -€61,819
down €61,819 (-100.0%), from €61,819 to €0
- Other operating charges +€44,763
up €44,763 (+3381.8%), from €1,324 to €46,087
- Financial charges -€15,682
down €15,682 (-10.2%), from €153,918 to €138,237
- Financial income +€13,796
up €13,796 (+428.6%), from €3,219 to €17,015
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 | €2,136,342 | €1,826,678 | -€309,664 | -14.5% |
| Fixed assets | 21/28 | - | €2,220 | +€2,220 | |
| Tangible fixed assets | 22/27 | - | €2,220 | +€2,220 | |
| Plant, machinery and equipment | 23 | - | €2,220 | +€2,220 | |
| Current assets | 29/58 | €2,136,342 | €1,824,458 | -€311,884 | -14.6% |
| Amounts receivable within one year | 40/41 | €2,104,941 | €1,789,402 | -€315,540 | -15.0% |
| Trade receivables | 40 | €1,596,208 | €1,258,274 | -€337,933 | -21.2% |
| Other amounts receivable | 41 | €508,734 | €531,127 | +€22,394 | +4.4% |
| Cash at bank and in hand | 54/58 | €8,611 | €44 | -€8,566 | -99.5% |
| Deferred charges and accrued income | 490/1 | €22,790 | €35,012 | +€12,222 | +53.6% |
| Total equity and liabilities | 10/49 | €2,136,342 | €1,826,678 | -€309,664 | -14.5% |
| Equity | 10/15 | €408,587 | €370,083 | -€38,504 | -9.4% |
| Contributions | 10/11 | €256,200 | €256,200 | = | 0.0% |
| Capital | 10 | €256,200 | €256,200 | = | 0.0% |
| Issued capital | 100 | €256,200 | €256,200 | = | 0.0% |
| Reserves | 13 | €75,620 | €75,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,620 | €25,620 | = | 0.0% |
| Legal reserve | 130 | €25,620 | €25,620 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,767 | €38,263 | -€38,504 | -50.2% |
| Amounts payable | 17/49 | €1,727,755 | €1,456,595 | -€271,160 | -15.7% |
| Amounts payable within one year | 42/48 | €1,727,755 | €1,456,595 | -€271,160 | -15.7% |
| Financial debts | 43 | €791,784 | €789,937 | -€1,847 | -0.2% |
| Credit institutions | 430/8 | €750,000 | €750,926 | +€926 | +0.1% |
| Other loans | 439 | €41,784 | €39,011 | -€2,773 | -6.6% |
| Trade debts | 44 | €749,144 | €654,831 | -€94,313 | -12.6% |
| Suppliers | 440/4 | €749,144 | €654,831 | -€94,313 | -12.6% |
| Taxes, remuneration and social security | 45 | €11,819 | €11,819 | = | 0.0% |
| Taxes | 450/3 | €11,819 | €11,819 | = | 0.0% |
| Other amounts payable | 47/48 | €175,008 | €8 | -€175,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €425 | +€425 | |
| Other operating charges | 640/8 | €1,324 | €46,087 | +€44,763 | +3381.8% |
| Gross operating margin | 9900 | €393,562 | €129,229 | -€264,333 | -67.2% |
| Operating profit (loss) | 9901 | €392,239 | €82,718 | -€309,521 | -78.9% |
| Financial income | 75/76B | €3,219 | €17,015 | +€13,796 | +428.6% |
| Recurring financial income | 75 | €3,219 | €17,015 | +€13,796 | +428.6% |
| Financial charges | 65/66B | €153,918 | €138,237 | -€15,682 | -10.2% |
| Recurring financial charges | 65 | €153,918 | €138,237 | -€15,682 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €241,539 | -€38,504 | -€280,043 | |
| Income taxes | 67/77 | €61,819 | €0 | -€61,819 | -100.0% |
| Profit (loss) for the period | 9904 | €179,720 | -€38,504 | -€218,224 | |
| Profit (loss) for the period to be appropriated | 9905 | €179,720 | -€38,504 | -€218,224 |
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 7 October 2026 via checked.be.