LUXURIOUS: 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.
LUXURIOUS
Largest movements
- Tangible fixed assets -€6,917
down €6,917 (-4.4%), from €158,401 to €151,484
- Deferred charges and accrued income +€1,665
new in 2025: €1,665
- Profit (loss) carried forward -€7,412
down €7,412 (-36.6%), from -€20,270 to -€27,682
- Short-term financial debts +€2,926
up €2,926 (+16.6%), from €17,611 to €20,537
- Financial charges -€7,891
down €7,891 (-72.9%), from €10,817 to €2,926
of which Non-recurring financial charges: -€5,528
- Gross operating margin -€7,685
down €7,685 (-64.5%), from €11,908 to €4,223
- Other operating charges +€1,408
up €1,408 (+366.7%), from €384 to €1,792
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,401 | €153,149 | -€5,252 | -3.3% |
| Fixed assets | 21/28 | €158,401 | €151,484 | -€6,917 | -4.4% |
| Tangible fixed assets | 22/27 | €158,401 | €151,484 | -€6,917 | -4.4% |
| Land and buildings | 22 | €158,401 | €151,484 | -€6,917 | -4.4% |
| Current assets | 29/58 | - | €1,665 | +€1,665 | |
| Deferred charges and accrued income | 490/1 | - | €1,665 | +€1,665 | |
| Total equity and liabilities | 10/49 | €158,401 | €153,149 | -€5,252 | -3.3% |
| Equity | 10/15 | -€1,670 | -€9,082 | -€7,412 | -443.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,270 | -€27,682 | -€7,412 | -36.6% |
| Amounts payable | 17/49 | €160,071 | €162,231 | +€2,160 | +1.3% |
| Amounts payable after more than one year | 17 | €115,533 | €115,533 | = | 0.0% |
| Financial debts | 170/4 | €113,868 | €113,868 | = | 0.0% |
| Other amounts payable | 178/9 | €1,665 | €1,665 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,177 | €39,817 | +€2,640 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €11,357 | €11,357 | = | 0.0% |
| Financial debts | 43 | €17,611 | €20,537 | +€2,926 | +16.6% |
| Credit institutions | 430/8 | €17,611 | €20,537 | +€2,926 | +16.6% |
| Trade debts | 44 | €100 | €100 | = | 0.0% |
| Suppliers | 440/4 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €8,109 | €7,823 | -€286 | -3.5% |
| Accrued charges and deferred income | 492/3 | €7,361 | €6,881 | -€480 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,917 | €6,917 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €1,792 | +€1,408 | +366.7% |
| Gross operating margin | 9900 | €11,908 | €4,223 | -€7,685 | -64.5% |
| Operating profit (loss) | 9901 | €4,607 | -€4,486 | -€9,093 | |
| Financial charges | 65/66B | €10,817 | €2,926 | -€7,891 | -72.9% |
| Recurring financial charges | 65 | €5,289 | €2,926 | -€2,363 | -44.7% |
| Non-recurring financial charges | 66B | €5,528 | - | -€5,528 | |
| Profit (loss) for the period before taxes | 9903 | -€6,210 | -€7,412 | -€1,202 | -19.4% |
| Profit (loss) for the period | 9904 | -€6,210 | -€7,412 | -€1,202 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,210 | -€7,412 | -€1,202 | -19.4% |
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 4 October 2026 via checked.be.