LUXIUM: 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.
LUXIUM
Largest movements
- Tangible fixed assets -€19,834
down €19,834 (-5.5%), from €358,952 to €339,118
of which Land and buildings: -€15,645
- Cash +€6,011
up €6,011 (+272.3%), from €2,207 to €8,218
mainly Depreciation (+€18,752) and Net result for the year (+€15,203)
- Debts after one year -€34,369
down €34,369 (-17.8%), from €192,676 to €158,307
- Profit (loss) carried forward +€14,119
up €14,119 (+40.3%), from €35,012 to €49,131
- Gross operating margin +€6,591
up €6,591 (+26.4%), from €24,938 to €31,529
- Taxes +€2,058
up €2,058 (+56.6%), from €3,636 to €5,694
- Financial charges -€589
down €589 (-16.9%), from €3,494 to €2,905
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 | €361,159 | €347,336 | -€13,823 | -3.8% |
| Fixed assets | 21/28 | €358,952 | €339,118 | -€19,834 | -5.5% |
| Tangible fixed assets | 22/27 | €358,952 | €339,118 | -€19,834 | -5.5% |
| Land and buildings | 22 | €336,155 | €320,510 | -€15,645 | -4.7% |
| Plant, machinery and equipment | 23 | €22,797 | €18,608 | -€4,189 | -18.4% |
| Current assets | 29/58 | €2,207 | €8,218 | +€6,011 | +272.3% |
| Cash at bank and in hand | 54/58 | €2,207 | €8,218 | +€6,011 | +272.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €361,159 | €347,336 | -€13,823 | -3.8% |
| Equity | 10/15 | €80,353 | €94,473 | +€14,120 | +17.6% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €341 | €341 | +€0 | +0.1% |
| Non-distributable reserves | 130/1 | €341 | €341 | +€0 | +0.1% |
| Reserves not available under the articles | 1311 | €341 | €341 | +€0 | +0.1% |
| Profit (loss) carried forward | 14 | €35,012 | €49,131 | +€14,119 | +40.3% |
| Amounts payable | 17/49 | €280,806 | €252,863 | -€27,943 | -10.0% |
| Amounts payable after more than one year | 17 | €192,676 | €158,307 | -€34,369 | -17.8% |
| Financial debts | 170/4 | €192,676 | €158,307 | -€34,369 | -17.8% |
| Amounts payable within one year | 42/48 | €87,164 | €94,151 | +€6,987 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €20,325 | €20,869 | +€544 | +2.7% |
| Trade debts | 44 | €2,670 | €4,456 | +€1,786 | +66.9% |
| Suppliers | 440/4 | €2,670 | €4,456 | +€1,786 | +66.9% |
| Taxes, remuneration and social security | 45 | €7,586 | €9,572 | +€1,986 | +26.2% |
| Taxes | 450/3 | €7,586 | €9,572 | +€1,986 | +26.2% |
| Other amounts payable | 47/48 | €56,583 | €59,253 | +€2,670 | +4.7% |
| Accrued charges and deferred income | 492/3 | €966 | €405 | -€561 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,752 | €18,752 | = | 0.0% |
| Other operating charges | 640/8 | €4,156 | €3,975 | -€180 | -4.3% |
| Gross operating margin | 9900 | €24,938 | €31,529 | +€6,591 | +26.4% |
| Operating profit (loss) | 9901 | €2,030 | €8,802 | +€6,772 | +333.5% |
| Financial income | 75/76B | €15,000 | €15,000 | = | 0.0% |
| Recurring financial income | 75 | €15,000 | €15,000 | = | 0.0% |
| Financial charges | 65/66B | €3,494 | €2,905 | -€589 | -16.9% |
| Recurring financial charges | 65 | €3,494 | €2,905 | -€589 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €13,536 | €20,897 | +€7,361 | +54.4% |
| Income taxes | 67/77 | €3,636 | €5,694 | +€2,058 | +56.6% |
| Profit (loss) for the period | 9904 | €9,900 | €15,203 | +€5,302 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,900 | €15,203 | +€5,302 | +53.6% |
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 9 October 2026 via checked.be.