LUXYRA: 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.
LUXYRA
Largest movements
- Receivables within one year +€36,451
up €36,451 (+8.5%), from €430,841 to €467,292
of which Trade receivables: +€39,741
- Cash +€22,315
up €22,315 (+12.9%), from €172,797 to €195,112
mainly Net result for the year (+€74,557) and Depreciation (+€24,391)
- Tangible fixed assets -€9,546
down €9,546 (-9.1%), from €105,419 to €95,872
of which Furniture and vehicles: -€10,706
- Reserves +€74,557
up €74,557 (+12.7%), from €589,102 to €663,659
of which Distributable reserves: +€74,557
- Other debts -€26,856
down €26,856 (-25.8%), from €103,980 to €77,124
- Debts after one year -€15,913
down €15,913 (-39.3%), from €40,479 to €24,566
- Trade debts +€14,604
up €14,604 (+22.1%), from €66,151 to €80,755
- Gross operating margin -€152,785
down €152,785 (-44.7%), from €341,877 to €189,092
- Taxes -€51,842
down €51,842 (-62.1%), from €83,514 to €31,672
- Depreciation +€10,746
up €10,746 (+78.7%), from €13,645 to €24,391
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 | €862,867 | €912,211 | +€49,344 | +5.7% |
| Fixed assets | 21/28 | €107,019 | €97,472 | -€9,546 | -8.9% |
| Tangible fixed assets | 22/27 | €105,419 | €95,872 | -€9,546 | -9.1% |
| Plant, machinery and equipment | 23 | €2,267 | €816 | -€1,451 | -64.0% |
| Furniture and vehicles | 24 | €76,095 | €65,390 | -€10,706 | -14.1% |
| Other tangible fixed assets | 26 | €27,056 | €29,667 | +€2,611 | +9.6% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €755,848 | €814,739 | +€58,891 | +7.8% |
| Amounts receivable within one year | 40/41 | €430,841 | €467,292 | +€36,451 | +8.5% |
| Trade receivables | 40 | €230,573 | €270,314 | +€39,741 | +17.2% |
| Other amounts receivable | 41 | €200,268 | €196,978 | -€3,290 | -1.6% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €172,797 | €195,112 | +€22,315 | +12.9% |
| Deferred charges and accrued income | 490/1 | €2,210 | €2,335 | +€124 | +5.6% |
| Total equity and liabilities | 10/49 | €862,867 | €912,211 | +€49,344 | +5.7% |
| Equity | 10/15 | €623,820 | €698,378 | +€74,557 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €589,102 | €663,659 | +€74,557 | +12.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €587,242 | €661,799 | +€74,557 | +12.7% |
| Profit (loss) carried forward | 14 | €16,119 | €16,119 | = | 0.0% |
| Amounts payable | 17/49 | €239,046 | €213,833 | -€25,213 | -10.5% |
| Amounts payable after more than one year | 17 | €40,479 | €24,566 | -€15,913 | -39.3% |
| Financial debts | 170/4 | €40,479 | €24,566 | -€15,913 | -39.3% |
| Amounts payable within one year | 42/48 | €198,417 | €189,267 | -€9,150 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €15,327 | €15,913 | +€586 | +3.8% |
| Trade debts | 44 | €66,151 | €80,755 | +€14,604 | +22.1% |
| Suppliers | 440/4 | €66,151 | €80,755 | +€14,604 | +22.1% |
| Taxes, remuneration and social security | 45 | €12,959 | €15,476 | +€2,516 | +19.4% |
| Taxes | 450/3 | €1,650 | €590 | -€1,060 | -64.2% |
| Remuneration and social security | 454/9 | €11,309 | €14,885 | +€3,576 | +31.6% |
| Other amounts payable | 47/48 | €103,980 | €77,124 | -€26,856 | -25.8% |
| Accrued charges and deferred income | 492/3 | €150 | €0 | -€150 | -100% |
| Non-recurring operating income | 76A | €13,126 | €0 | -€13,126 | -100% |
| Remuneration, social security and pensions | 62 | €85,537 | €85,351 | -€186 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,645 | €24,391 | +€10,746 | +78.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,805 | €3,918 | +€1,113 | +39.7% |
| Gross operating margin | 9900 | €341,877 | €189,092 | -€152,785 | -44.7% |
| Operating profit (loss) | 9901 | €239,891 | €75,432 | -€164,458 | -68.6% |
| Financial income | 75/76B | €36,126 | €33,917 | -€2,209 | -6.1% |
| Recurring financial income | 75 | €35,299 | €33,917 | -€1,382 | -3.9% |
| Non-recurring financial income | 76B | €826 | €0 | -€826 | -100% |
| Financial charges | 65/66B | €4,051 | €3,121 | -€930 | -23.0% |
| Recurring financial charges | 65 | €4,051 | €3,121 | -€930 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €271,966 | €106,229 | -€165,737 | -60.9% |
| Income taxes | 67/77 | €83,514 | €31,672 | -€51,842 | -62.1% |
| Profit (loss) for the period | 9904 | €188,452 | €74,557 | -€113,895 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €188,452 | €74,557 | -€113,895 | -60.4% |
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 16 October 2026 via checked.be.