LUXURY DETAILING: 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.
LUXURY DETAILING
Largest movements
- Receivables after one year +€150,000
up €150,000 (+71.4%), from €210,000 to €360,000
- Deferred charges and accrued income +€22,526
up €22,526 (+163%), from €13,788 to €36,313
- Debts after one year +€150,000
up €150,000 (+71.4%), from €210,000 to €360,000
- Profit (loss) carried forward +€16,897
up €16,897, from -€9,580 to €7,317
- Financial income +€8,738
up €8,738 (+63.4%), from €13,788 to €22,526
- Gross operating margin -€7,680
down €7,680 (-93.3%), from €8,234 to €554
- Taxes +€5,512
new in 2025: €5,512
- Other operating charges +€112
up €112 (+22.2%), from €505 to €618
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 | €234,116 | €403,506 | +€169,390 | +72.4% |
| Current assets | 29/58 | €234,116 | €403,506 | +€169,390 | +72.4% |
| Amounts receivable after more than one year | 29 | €210,000 | €360,000 | +€150,000 | +71.4% |
| Other amounts receivable | 291 | €210,000 | €360,000 | +€150,000 | +71.4% |
| Amounts receivable within one year | 40/41 | €9,650 | €7,056 | -€2,594 | -26.9% |
| Trade receivables | 40 | €9,650 | €7,056 | -€2,594 | -26.9% |
| Cash at bank and in hand | 54/58 | €678 | €137 | -€542 | -79.8% |
| Deferred charges and accrued income | 490/1 | €13,788 | €36,313 | +€22,526 | +163% |
| Total equity and liabilities | 10/49 | €234,116 | €403,506 | +€169,390 | +72.4% |
| Equity | 10/15 | €10,880 | €27,777 | +€16,897 | +155% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,580 | €7,317 | +€16,897 | |
| Amounts payable | 17/49 | €223,235 | €375,729 | +€152,493 | +68.3% |
| Amounts payable after more than one year | 17 | €210,000 | €360,000 | +€150,000 | +71.4% |
| Financial debts | 170/4 | €210,000 | €360,000 | +€150,000 | +71.4% |
| Amounts payable within one year | 42/48 | €13,235 | €15,729 | +€2,493 | +18.8% |
| Trade debts | 44 | - | €1,050 | +€1,050 | |
| Suppliers | 440/4 | - | €1,050 | +€1,050 | |
| Taxes, remuneration and social security | 45 | €270 | €1,713 | +€1,443 | +535% |
| Taxes | 450/3 | €270 | €1,713 | +€1,443 | +535% |
| Other amounts payable | 47/48 | €12,966 | €12,966 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €618 | +€112 | +22.2% |
| Gross operating margin | 9900 | €8,234 | €554 | -€7,680 | -93.3% |
| Operating profit (loss) | 9901 | €7,729 | -€64 | -€7,793 | |
| Financial income | 75/76B | €13,788 | €22,526 | +€8,738 | +63.4% |
| Recurring financial income | 75 | €13,788 | €22,526 | +€8,738 | +63.4% |
| Financial charges | 65/66B | €74 | €52 | -€22 | -29.4% |
| Recurring financial charges | 65 | €74 | €52 | -€22 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €21,442 | €22,409 | +€967 | +4.5% |
| Income taxes | 67/77 | - | €5,512 | +€5,512 | |
| Profit (loss) for the period | 9904 | €21,442 | €16,897 | -€4,545 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,442 | €16,897 | -€4,545 | -21.2% |
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.