LUXIA 2: 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.
LUXIA 2
Largest movements
- Stocks and contracts -€26,877
down €26,877 (-9.3%), from €289,907 to €263,030
- Current investments +€9,774
new in 2025: €9,774
- Receivables within one year -€9,150
down €9,150 (-99.7%), from €9,180 to €30
of which Other amounts receivable: -€9,180
- Trade debts -€35,946
down €35,946 (-36.4%), from €98,879 to €62,934
- Tax, wage and social debts +€4,504
up €4,504 (+39.6%), from €11,380 to €15,884
of which Taxes: +€8,852
- Gross operating margin -€39,068
down €39,068 (-78.9%), from €49,486 to €10,418
- Turnover -€27,096
down €27,096 (-11.3%), from €240,285 to €213,188
- Financial income +€13,304
up €13,304 (+13,303,700%), from €0 to €13,304
- Staff costs -€11,339
down €11,339 (-56.4%), from €20,110 to €8,771
- Taxes -€6,241
down €6,241 (-92.5%), from €6,749 to €507
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €317,673 | €289,723 | -€27,950 | -8.8% |
| Fixed assets | 21/28 | €2,300 | €2,300 | = | 0.0% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €315,373 | €287,423 | -€27,950 | -8.9% |
| Stocks and contracts in progress | 3 | €289,907 | €263,030 | -€26,877 | -9.3% |
| Stocks | 30/36 | €289,907 | €263,030 | -€26,877 | -9.3% |
| Amounts receivable within one year | 40/41 | €9,180 | €30 | -€9,150 | -99.7% |
| Trade receivables | 40 | - | €30 | +€30 | |
| Other amounts receivable | 41 | €9,180 | - | -€9,180 | |
| Current investments | 50/53 | - | €9,774 | +€9,774 | |
| Cash at bank and in hand | 54/58 | €16,286 | €14,479 | -€1,808 | -11.1% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €317,673 | €289,723 | -€27,950 | -8.8% |
| Equity | 10/15 | €98,884 | €99,866 | +€982 | +1.0% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,024 | €81,006 | +€982 | +1.2% |
| Amounts payable | 17/49 | €218,789 | €189,857 | -€28,932 | -13.2% |
| Amounts payable within one year | 42/48 | €218,789 | €189,857 | -€28,932 | -13.2% |
| Trade debts | 44 | €98,879 | €62,934 | -€35,946 | -36.4% |
| Suppliers | 440/4 | €98,879 | €62,934 | -€35,946 | -36.4% |
| Taxes, remuneration and social security | 45 | €11,380 | €15,884 | +€4,504 | +39.6% |
| Taxes | 450/3 | €7,032 | €15,884 | +€8,852 | +126% |
| Remuneration and social security | 454/9 | €4,348 | - | -€4,348 | |
| Other amounts payable | 47/48 | €108,530 | €111,040 | +€2,510 | +2.3% |
| Turnover | 70 | €240,285 | €213,188 | -€27,096 | -11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,710 | €92,728 | -€5,983 | -6.1% |
| Remuneration, social security and pensions | 62 | €20,110 | €8,771 | -€11,339 | -56.4% |
| Other operating charges | 640/8 | €256 | €1,940 | +€1,684 | +657% |
| Non-recurring operating charges | 66A | €91 | €8,869 | +€8,778 | +9,602% |
| Gross operating margin | 9900 | €49,486 | €10,418 | -€39,068 | -78.9% |
| Operating profit (loss) | 9901 | €29,029 | -€9,162 | -€38,191 | |
| Financial income | 75/76B | €0 | €13,304 | +€13,304 | +13,303,700% |
| Recurring financial income | 75 | €0 | €13,304 | +€13,304 | +13,303,700% |
| Financial charges | 65/66B | €2,297 | €2,653 | +€356 | +15.5% |
| Recurring financial charges | 65 | €2,297 | €2,653 | +€356 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €26,732 | €1,489 | -€25,243 | -94.4% |
| Income taxes | 67/77 | €6,749 | €507 | -€6,241 | -92.5% |
| Profit (loss) for the period | 9904 | €19,983 | €982 | -€19,001 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,983 | €982 | -€19,001 | -95.1% |
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.