LUXIS: 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.
LUXIS
Largest movements
- Current investments +€23,000
up €23,000 (+767%), from €3,000 to €26,000
- Cash -€6,743
down €6,743 (-3.8%), from €178,400 to €171,657
mainly Contributions, distributions and other (-€210,229) and Current investments (-€23,000)
- Tangible fixed assets -€2,725
down €2,725 (-28.6%), from €9,523 to €6,799
of which Plant, machinery and equipment: -€2,136
- Other debts +€188,272
up €188,272 (+39,609%), from €475 to €188,747
- Reserves -€150,004
down €150,004 (-100%), from €150,004 to €0
- Tax, wage and social debts -€21,462
down €21,462 (-58.9%), from €36,464 to €15,002
- Trade debts -€2,593
down €2,593 (-92.3%), from €2,810 to €217
- Gross operating margin +€8,728
up €8,728 (+11.5%), from €75,772 to €84,500
- Taxes +€1,300
up €1,300 (+7.7%), from €16,852 to €18,152
- Depreciation +€1,215
up €1,215 (+34.0%), from €3,576 to €4,791
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 | €193,253 | €207,466 | +€14,212 | +7.4% |
| Fixed assets | 21/28 | €9,523 | €6,799 | -€2,725 | -28.6% |
| Tangible fixed assets | 22/27 | €9,523 | €6,799 | -€2,725 | -28.6% |
| Plant, machinery and equipment | 23 | €3,006 | €870 | -€2,136 | -71.1% |
| Furniture and vehicles | 24 | €6,517 | €5,929 | -€589 | -9.0% |
| Current assets | 29/58 | €183,730 | €200,667 | +€16,937 | +9.2% |
| Amounts receivable within one year | 40/41 | €2,329 | €3,010 | +€681 | +29.2% |
| Trade receivables | 40 | €2,319 | €3,000 | +€681 | +29.3% |
| Other amounts receivable | 41 | €10 | €10 | = | 0.0% |
| Current investments | 50/53 | €3,000 | €26,000 | +€23,000 | +767% |
| Cash at bank and in hand | 54/58 | €178,400 | €171,657 | -€6,743 | -3.8% |
| Total equity and liabilities | 10/49 | €193,253 | €207,466 | +€14,212 | +7.4% |
| Equity | 10/15 | €153,504 | €3,500 | -€150,004 | -97.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €150,004 | €0 | -€150,004 | -100% |
| Distributable reserves | 133 | €150,004 | €0 | -€150,004 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,750 | €203,966 | +€164,216 | +413% |
| Amounts payable within one year | 42/48 | €39,750 | €203,966 | +€164,216 | +413% |
| Trade debts | 44 | €2,810 | €217 | -€2,593 | -92.3% |
| Suppliers | 440/4 | €2,810 | €217 | -€2,593 | -92.3% |
| Taxes, remuneration and social security | 45 | €36,464 | €15,002 | -€21,462 | -58.9% |
| Taxes | 450/3 | €36,464 | €15,002 | -€21,462 | -58.9% |
| Other amounts payable | 47/48 | €475 | €188,747 | +€188,272 | +39,609% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,576 | €4,791 | +€1,215 | +34.0% |
| Other operating charges | 640/8 | €355 | €1,019 | +€664 | +187% |
| Gross operating margin | 9900 | €75,772 | €84,500 | +€8,728 | +11.5% |
| Operating profit (loss) | 9901 | €71,841 | €78,690 | +€6,849 | +9.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €236 | €313 | +€77 | +32.4% |
| Recurring financial charges | 65 | €236 | €313 | +€77 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €71,605 | €78,377 | +€6,772 | +9.5% |
| Income taxes | 67/77 | €16,852 | €18,152 | +€1,300 | +7.7% |
| Profit (loss) for the period | 9904 | €54,753 | €60,226 | +€5,473 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,753 | €60,226 | +€5,473 | +10.0% |
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 23 October 2026 via checked.be.