LUYOS: 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.
LUYOS
Largest movements
- Tangible fixed assets -€551
down €551 (-24.8%), from €2,224 to €1,673
- Receivables within one year +€187
up €187 (+4.4%), from €4,262 to €4,449
- Profit (loss) carried forward -€4,000
down €4,000 (-9.9%), from -€40,227 to -€44,227
- Other debts +€3,533
up €3,533 (+11.6%), from €30,454 to €33,987
- Trade debts +€705
up €705 (+9.9%), from €7,138 to €7,843
- Tax, wage and social debts -€661
down €661 (-69.6%), from €950 to €289
- Gross operating margin +€11,200
up €11,200 (+77.3%), from -€14,485 to -€3,285
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 | €8,315 | €7,892 | -€423 | -5.1% |
| Fixed assets | 21/28 | €3,676 | €3,125 | -€551 | -15.0% |
| Tangible fixed assets | 22/27 | €2,224 | €1,673 | -€551 | -24.8% |
| Furniture and vehicles | 24 | €2,224 | €1,673 | -€551 | -24.8% |
| Financial fixed assets | 28 | €1,452 | €1,452 | = | 0.0% |
| Current assets | 29/58 | €4,639 | €4,767 | +€128 | +2.8% |
| Amounts receivable within one year | 40/41 | €4,262 | €4,449 | +€187 | +4.4% |
| Trade receivables | 40 | €4,262 | €4,449 | +€187 | +4.4% |
| Cash at bank and in hand | 54/58 | €377 | €318 | -€59 | -15.6% |
| Total equity and liabilities | 10/49 | €8,315 | €7,892 | -€423 | -5.1% |
| Equity | 10/15 | -€30,227 | -€34,227 | -€4,000 | -13.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,227 | -€44,227 | -€4,000 | -9.9% |
| Amounts payable | 17/49 | €38,542 | €42,119 | +€3,577 | +9.3% |
| Amounts payable within one year | 42/48 | €38,542 | €42,119 | +€3,577 | +9.3% |
| Trade debts | 44 | €7,138 | €7,843 | +€705 | +9.9% |
| Suppliers | 440/4 | €7,138 | €7,843 | +€705 | +9.9% |
| Taxes, remuneration and social security | 45 | €950 | €289 | -€661 | -69.6% |
| Taxes | 450/3 | €950 | €289 | -€661 | -69.6% |
| Other amounts payable | 47/48 | €30,454 | €33,987 | +€3,533 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €551 | = | 0.0% |
| Gross operating margin | 9900 | -€14,485 | -€3,285 | +€11,200 | +77.3% |
| Operating profit (loss) | 9901 | -€15,036 | -€3,836 | +€11,200 | +74.5% |
| Financial charges | 65/66B | €52 | €164 | +€112 | +215.4% |
| Recurring financial charges | 65 | €52 | €164 | +€112 | +215.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,088 | -€4,000 | +€11,088 | +73.5% |
| Profit (loss) for the period | 9904 | -€15,088 | -€4,000 | +€11,088 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,088 | -€4,000 | +€11,088 | +73.5% |
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 3 October 2026 via checked.be.