LUXIUS: 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.
LUXIUS
Largest movements
- Stocks and contracts +€262,137
up €262,137 (+7.4%), from €3.6m to €3.8m
- Receivables within one year +€217,021
up €217,021 (+126.4%), from €171,757 to €388,779
of which Trade receivables: +€148,815
- Cash +€58,626
up €58,626 (+312.7%), from €18,745 to €77,371
mainly Short-term financial debts (+€689,582) and Accrued charges and deferred income (+€27,282)
- Short-term financial debts +€689,582
up €689,582 (+25.0%), from €2.8m to €3.4m
- Profit (loss) carried forward -€140,838
down €140,838 (-99.1%), from -€142,155 to -€282,993
- Other debts -€56,584
down €56,584 (-5.4%), from €1.0m to €983,059
- Gross operating margin -€164,446
down €164,446 (-79.3%), from €207,376 to €42,931
- Financial charges +€17,665
up €17,665 (+12.0%), from €147,453 to €165,118
- Depreciation +€10,000
new in 2025: €10,000
- Other operating charges +€9,515
up €9,515 (+144.5%), from €6,587 to €16,102
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 | €3,753,646 | €4,291,099 | +€537,454 | +14.3% |
| Fixed assets | 21/28 | €3,585 | €2,000 | -€1,585 | -44.2% |
| Financial fixed assets | 28 | €3,585 | €2,000 | -€1,585 | -44.2% |
| Current assets | 29/58 | €3,750,061 | €4,289,099 | +€539,039 | +14.4% |
| Stocks and contracts in progress | 3 | €3,557,310 | €3,819,447 | +€262,137 | +7.4% |
| Stocks | 30/36 | €3,557,310 | €3,819,447 | +€262,137 | +7.4% |
| Amounts receivable within one year | 40/41 | €171,757 | €388,779 | +€217,021 | +126.4% |
| Trade receivables | 40 | €10,600 | €159,415 | +€148,815 | +1403.9% |
| Other amounts receivable | 41 | €161,157 | €229,363 | +€68,206 | +42.3% |
| Cash at bank and in hand | 54/58 | €18,745 | €77,371 | +€58,626 | +312.7% |
| Deferred charges and accrued income | 490/1 | €2,248 | €3,503 | +€1,255 | +55.8% |
| Total equity and liabilities | 10/49 | €3,753,646 | €4,291,099 | +€537,454 | +14.3% |
| Equity | 10/15 | -€121,695 | -€262,533 | -€140,838 | -115.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,155 | -€282,993 | -€140,838 | -99.1% |
| Amounts payable | 17/49 | €3,875,341 | €4,553,632 | +€678,292 | +17.5% |
| Amounts payable within one year | 42/48 | €3,848,059 | €4,499,068 | +€651,010 | +16.9% |
| Financial debts | 43 | €2,754,204 | €3,443,787 | +€689,582 | +25.0% |
| Credit institutions | 430/8 | €2,754,204 | €3,443,787 | +€689,582 | +25.0% |
| Trade debts | 44 | €54,211 | €72,222 | +€18,011 | +33.2% |
| Suppliers | 440/4 | €54,211 | €72,222 | +€18,011 | +33.2% |
| Other amounts payable | 47/48 | €1,039,643 | €983,059 | -€56,584 | -5.4% |
| Accrued charges and deferred income | 492/3 | €27,282 | €54,564 | +€27,282 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €6,587 | €16,102 | +€9,515 | +144.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €207,376 | €42,931 | -€164,446 | -79.3% |
| Operating profit (loss) | 9901 | €200,789 | €16,828 | -€183,961 | -91.6% |
| Financial income | 75/76B | €6,198 | €7,452 | +€1,254 | +20.2% |
| Recurring financial income | 75 | €6,198 | €7,452 | +€1,254 | +20.2% |
| Financial charges | 65/66B | €147,453 | €165,118 | +€17,665 | +12.0% |
| Recurring financial charges | 65 | €147,453 | €165,118 | +€17,665 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €59,535 | -€140,838 | -€200,372 | |
| Profit (loss) for the period | 9904 | €59,535 | -€140,838 | -€200,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,535 | -€140,838 | -€200,372 |
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 3 October 2026 via checked.be.