LUXURY LION: 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 LION
Largest movements
- Receivables within one year -€42,982
down €42,982 (-92.1%), from €46,672 to €3,690
- Tangible fixed assets +€23,736
up €23,736 (+5,585%), from €425 to €24,161
of which Furniture and vehicles: +€24,161
- Cash -€1,328
down €1,328 (-43.6%), from €3,044 to €1,716
mainly Trade debts (-€33,935) and Investment in fixed assets (net) (-€32,215)
- Financial fixed assets +€900
up €900 (+85.7%), from €1,050 to €1,950
- Trade debts -€33,935
down €33,935 (-50.3%), from €67,437 to €33,502
- Profit (loss) carried forward +€20,536
up €20,536 (+80.3%), from -€25,575 to -€5,039
- Other debts -€5,674
down €5,674 (-98.7%), from €5,750 to €76
- Tax, wage and social debts -€603
down €603 (-16.8%), from €3,579 to €2,976
- Turnover -€203,810
no longer reported in 2025 (was €203,810)
- Purchases and services -€185,885
no longer reported in 2025 (was €185,885)
- Gross operating margin +€23,751
up €23,751 (+133%), from €17,924 to €41,675
- Depreciation +€7,155
up €7,155 (+1,683%), from €425 to €7,580
- Staff costs -€3,950
down €3,950 (-30.6%), from €12,901 to €8,951
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 | €51,191 | €31,516 | -€19,675 | -38.4% |
| Fixed assets | 21/28 | €1,475 | €26,111 | +€24,636 | +1,670% |
| Tangible fixed assets | 22/27 | €425 | €24,161 | +€23,736 | +5,585% |
| Plant, machinery and equipment | 23 | €425 | - | -€425 | |
| Furniture and vehicles | 24 | - | €24,161 | +€24,161 | |
| Financial fixed assets | 28 | €1,050 | €1,950 | +€900 | +85.7% |
| Current assets | 29/58 | €49,716 | €5,405 | -€44,311 | -89.1% |
| Amounts receivable within one year | 40/41 | €46,672 | €3,690 | -€42,982 | -92.1% |
| Trade receivables | 40 | €46,672 | €3,690 | -€42,982 | -92.1% |
| Cash at bank and in hand | 54/58 | €3,044 | €1,716 | -€1,328 | -43.6% |
| Total equity and liabilities | 10/49 | €51,191 | €31,516 | -€19,675 | -38.4% |
| Equity | 10/15 | -€25,575 | -€5,039 | +€20,536 | +80.3% |
| Profit (loss) carried forward | 14 | -€25,575 | -€5,039 | +€20,536 | +80.3% |
| Amounts payable | 17/49 | €76,766 | €36,554 | -€40,212 | -52.4% |
| Amounts payable within one year | 42/48 | €76,766 | €36,554 | -€40,212 | -52.4% |
| Trade debts | 44 | €67,437 | €33,502 | -€33,935 | -50.3% |
| Suppliers | 440/4 | €67,437 | €33,502 | -€33,935 | -50.3% |
| Taxes, remuneration and social security | 45 | €3,579 | €2,976 | -€603 | -16.8% |
| Taxes | 450/3 | €3,579 | €2,976 | -€603 | -16.8% |
| Other amounts payable | 47/48 | €5,750 | €76 | -€5,674 | -98.7% |
| Turnover | 70 | €203,810 | - | -€203,810 | |
| Goods, raw materials, services and sundry goods | 60/61 | €185,885 | - | -€185,885 | |
| Remuneration, social security and pensions | 62 | €12,901 | €8,951 | -€3,950 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €7,580 | +€7,155 | +1,683% |
| Other operating charges | 640/8 | €2,318 | €4,387 | +€2,069 | +89.2% |
| Gross operating margin | 9900 | €17,924 | €41,675 | +€23,751 | +133% |
| Operating profit (loss) | 9901 | €2,280 | €20,757 | +€18,477 | +810% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €63 | +€63 | |
| Financial charges | 65/66B | - | €285 | +€285 | |
| Recurring financial charges | 65 | - | €285 | +€285 | |
| Profit (loss) for the period before taxes | 9903 | €2,280 | €20,536 | +€18,256 | +801% |
| Transfer from deferred taxes | 780 | €1,963 | - | -€1,963 | |
| Profit (loss) for the period | 9904 | €4,243 | €20,536 | +€16,293 | +384% |
| Profit (loss) for the period to be appropriated | 9905 | €4,243 | €20,536 | +€16,293 | +384% |
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 26 October 2026 via checked.be.