LUXOUTDOOR: 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.
LUXOUTDOOR
Largest movements
- Receivables within one year +€20,393
up €20,393 (+216%), from €9,434 to €29,827
of which Trade receivables: +€19,712
- Stocks and contracts +€17,544
up €17,544 (+56.8%), from €30,889 to €48,433
- Cash -€16,815
down €16,815 (-62.6%), from €26,842 to €10,027
mainly Receivables within one year (-€20,393) and Stocks and contracts (-€17,544)
- Deferred charges and accrued income +€10,740
up €10,740 (+1,135%), from €946 to €11,686
- Advances received +€32,213
up €32,213 (+369%), from €8,736 to €40,949
- Tax, wage and social debts -€13,766
down €13,766 (-59.7%), from €23,053 to €9,287
- Profit (loss) carried forward +€9,701
up €9,701, from -€1,299 to €8,402
- Other debts +€8,443
up €8,443 (+30.4%), from €27,785 to €36,228
- Debts after one year -€5,225
down €5,225 (-37.4%), from €13,974 to €8,749
- Gross operating margin +€19,615
up €19,615 (+264%), from €7,417 to €27,033
- Depreciation +€2,997
up €2,997 (+40.8%), from €7,347 to €10,344
- Write-downs +€2,697
new in 2025: €2,697
- Taxes +€2,433
up €2,433 (+1,593%), from €153 to €2,586
- Financial charges +€359
up €359 (+66.9%), from €537 to €896
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 | €112,888 | €144,835 | +€31,947 | +28.3% |
| Fixed assets | 21/28 | €44,777 | €44,862 | +€85 | +0.2% |
| Intangible fixed assets | 21 | - | €839 | +€839 | |
| Tangible fixed assets | 22/27 | €44,777 | €44,023 | -€754 | -1.7% |
| Plant, machinery and equipment | 23 | €20,441 | €26,217 | +€5,776 | +28.3% |
| Furniture and vehicles | 24 | €24,336 | €17,806 | -€6,529 | -26.8% |
| Current assets | 29/58 | €68,111 | €99,973 | +€31,862 | +46.8% |
| Stocks and contracts in progress | 3 | €30,889 | €48,433 | +€17,544 | +56.8% |
| Stocks | 30/36 | €30,889 | €48,433 | +€17,544 | +56.8% |
| Amounts receivable within one year | 40/41 | €9,434 | €29,827 | +€20,393 | +216% |
| Trade receivables | 40 | €5,886 | €25,598 | +€19,712 | +335% |
| Other amounts receivable | 41 | €3,548 | €4,230 | +€681 | +19.2% |
| Cash at bank and in hand | 54/58 | €26,842 | €10,027 | -€16,815 | -62.6% |
| Deferred charges and accrued income | 490/1 | €946 | €11,686 | +€10,740 | +1,135% |
| Total equity and liabilities | 10/49 | €112,888 | €144,835 | +€31,947 | +28.3% |
| Equity | 10/15 | €20,151 | €29,852 | +€9,701 | +48.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,450 | €19,450 | = | 0.0% |
| Distributable reserves | 133 | €19,450 | €19,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,299 | €8,402 | +€9,701 | |
| Amounts payable | 17/49 | €92,737 | €114,983 | +€22,245 | +24.0% |
| Amounts payable after more than one year | 17 | €13,974 | €8,749 | -€5,225 | -37.4% |
| Financial debts | 170/4 | €13,974 | €8,749 | -€5,225 | -37.4% |
| Amounts payable within one year | 42/48 | €78,763 | €106,234 | +€27,470 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €5,004 | €5,225 | +€221 | +4.4% |
| Trade debts | 44 | €14,185 | €14,544 | +€359 | +2.5% |
| Suppliers | 440/4 | €14,185 | €14,544 | +€359 | +2.5% |
| Advances received on contracts in progress | 46 | €8,736 | €40,949 | +€32,213 | +369% |
| Taxes, remuneration and social security | 45 | €23,053 | €9,287 | -€13,766 | -59.7% |
| Taxes | 450/3 | €23,053 | €9,287 | -€13,766 | -59.7% |
| Other amounts payable | 47/48 | €27,785 | €36,228 | +€8,443 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,347 | €10,344 | +€2,997 | +40.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,697 | +€2,697 | |
| Other operating charges | 640/8 | €688 | €819 | +€131 | +19.0% |
| Gross operating margin | 9900 | €7,417 | €27,033 | +€19,615 | +264% |
| Operating profit (loss) | 9901 | -€618 | €13,173 | +€13,791 | |
| Financial income | 75/76B | €1 | €10 | +€9 | +922% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +922% |
| Financial charges | 65/66B | €537 | €896 | +€359 | +66.9% |
| Recurring financial charges | 65 | €537 | €896 | +€359 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,154 | €12,287 | +€13,441 | |
| Income taxes | 67/77 | €153 | €2,586 | +€2,433 | +1,593% |
| Profit (loss) for the period | 9904 | -€1,307 | €9,701 | +€11,008 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,307 | €9,701 | +€11,008 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.