LUXUS: 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.
LUXUS
Largest movements
- Cash +€15,179
up €15,179 (+30.6%), from €49,652 to €64,831
mainly Trade debts (+€16,742) and Depreciation (+€9,283)
- Deferred charges and accrued income +€13,967
new in 2025: €13,967
- Tangible fixed assets -€9,283
down €9,283 (-24.9%), from €37,208 to €27,925
- Trade debts +€16,742
up €16,742 (+7185.4%), from €233 to €16,975
of which Bills of exchange payable: +€16,900
- Tax, wage and social debts +€3,216
up €3,216 (+434.6%), from €740 to €3,956
- Gross operating margin -€3,310
down €3,310 (-24.6%), from €13,461 to €10,151
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 | €93,110 | €112,973 | +€19,863 | +21.3% |
| Fixed assets | 21/28 | €37,208 | €27,925 | -€9,283 | -24.9% |
| Tangible fixed assets | 22/27 | €37,208 | €27,925 | -€9,283 | -24.9% |
| Furniture and vehicles | 24 | €37,208 | €27,925 | -€9,283 | -24.9% |
| Current assets | 29/58 | €55,902 | €85,048 | +€29,146 | +52.1% |
| Stocks and contracts in progress | 3 | €6,250 | €6,250 | = | 0.0% |
| Stocks | 30/36 | €6,250 | €6,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,652 | €64,831 | +€15,179 | +30.6% |
| Deferred charges and accrued income | 490/1 | - | €13,967 | +€13,967 | |
| Total equity and liabilities | 10/49 | €93,110 | €112,973 | +€19,863 | +21.3% |
| Equity | 10/15 | -€209,895 | -€210,252 | -€357 | -0.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,868 | -€272,225 | -€357 | -0.1% |
| Amounts payable | 17/49 | €303,005 | €323,225 | +€20,220 | +6.7% |
| Amounts payable within one year | 42/48 | €303,004 | €323,224 | +€20,220 | +6.7% |
| Trade debts | 44 | €233 | €16,975 | +€16,742 | +7185.4% |
| Suppliers | 440/4 | €233 | €75 | -€158 | -67.8% |
| Bills of exchange payable | 441 | - | €16,900 | +€16,900 | |
| Taxes, remuneration and social security | 45 | €740 | €3,956 | +€3,216 | +434.6% |
| Taxes | 450/3 | €740 | €3,956 | +€3,216 | +434.6% |
| Other amounts payable | 47/48 | €302,031 | €302,293 | +€262 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1 | €1 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,207 | €9,283 | +€76 | +0.8% |
| Other operating charges | 640/8 | €1,134 | €1,180 | +€46 | +4.1% |
| Gross operating margin | 9900 | €13,461 | €10,151 | -€3,310 | -24.6% |
| Operating profit (loss) | 9901 | €3,120 | -€312 | -€3,432 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,075 | -€357 | -€3,432 | |
| Profit (loss) for the period | 9904 | €3,075 | -€357 | -€3,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,075 | -€357 | -€3,432 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.