LUYS & CHL: 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.
LUYS & CHL
Largest movements
- Tangible fixed assets +€26,005
up €26,005 (+95.9%), from €27,120 to €53,125
- Cash +€18,717
up €18,717 (+19.4%), from €96,287 to €115,003
mainly Other debts (+€30,927) and Depreciation (+€14,480)
- Receivables within one year -€3,511
down €3,511 (-21.7%), from €16,215 to €12,704
of which Other amounts receivable: -€3,033
- Other debts +€30,927
new in 2024: €30,927
- Profit (loss) carried forward +€11,533
up €11,533 (+15.2%), from €75,987 to €87,519
- Tax, wage and social debts -€7,502
down €7,502 (-34.6%), from €21,712 to €14,210
of which Taxes: -€7,994
- Trade debts +€4,601
up €4,601 (+17.5%), from €26,237 to €30,838
of which Suppliers: +€4,686
- Gross operating margin +€28,209
up €28,209 (+97.4%), from €28,974 to €57,183
- Staff costs -€10,886
down €10,886 (-29.2%), from €37,253 to €26,367
- Depreciation +€9,753
up €9,753 (+206.3%), from €4,727 to €14,480
- Other operating charges +€2,243
up €2,243 (+113.6%), from €1,974 to €4,217
- Taxes +€2,076
no longer reported in 2024 (was -€2,076)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,669 | €183,227 | +€39,559 | +27.5% |
| Fixed assets | 21/28 | €27,170 | €53,175 | +€26,005 | +95.7% |
| Tangible fixed assets | 22/27 | €27,120 | €53,125 | +€26,005 | +95.9% |
| Furniture and vehicles | 24 | €27,120 | €53,125 | +€26,005 | +95.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €116,499 | €130,053 | +€13,554 | +11.6% |
| Stocks and contracts in progress | 3 | €2,850 | €2,345 | -€504 | -17.7% |
| Stocks | 30/36 | €2,850 | €2,345 | -€504 | -17.7% |
| Amounts receivable within one year | 40/41 | €16,215 | €12,704 | -€3,511 | -21.7% |
| Trade receivables | 40 | €5,980 | €5,502 | -€478 | -8.0% |
| Other amounts receivable | 41 | €10,235 | €7,202 | -€3,033 | -29.6% |
| Cash at bank and in hand | 54/58 | €96,287 | €115,003 | +€18,717 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,147 | - | -€1,147 | |
| Total equity and liabilities | 10/49 | €143,669 | €183,227 | +€39,559 | +27.5% |
| Equity | 10/15 | €95,720 | €107,252 | +€11,533 | +12.0% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €1,533 | €1,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,533 | €1,533 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,533 | €1,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,987 | €87,519 | +€11,533 | +15.2% |
| Amounts payable | 17/49 | €47,949 | €75,975 | +€28,026 | +58.4% |
| Amounts payable within one year | 42/48 | €47,949 | €75,975 | +€28,026 | +58.4% |
| Trade debts | 44 | €26,237 | €30,838 | +€4,601 | +17.5% |
| Suppliers | 440/4 | €26,152 | €30,838 | +€4,686 | +17.9% |
| Bills of exchange payable | 441 | €85 | - | -€85 | |
| Taxes, remuneration and social security | 45 | €21,712 | €14,210 | -€7,502 | -34.6% |
| Taxes | 450/3 | €9,324 | €1,329 | -€7,994 | -85.7% |
| Remuneration and social security | 454/9 | €12,388 | €12,881 | +€493 | +4.0% |
| Other amounts payable | 47/48 | - | €30,927 | +€30,927 | |
| Non-recurring operating income | 76A | - | €5,936 | +€5,936 | |
| Remuneration, social security and pensions | 62 | €37,253 | €26,367 | -€10,886 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,727 | €14,480 | +€9,753 | +206.3% |
| Other operating charges | 640/8 | €1,974 | €4,217 | +€2,243 | +113.6% |
| Gross operating margin | 9900 | €28,974 | €57,183 | +€28,209 | +97.4% |
| Operating profit (loss) | 9901 | -€14,980 | €12,119 | +€27,099 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.2% |
| Financial charges | 65/66B | €1,458 | €586 | -€872 | -59.8% |
| Recurring financial charges | 65 | €1,458 | €586 | -€872 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,437 | €11,533 | +€27,970 | |
| Income taxes | 67/77 | -€2,076 | - | +€2,076 | |
| Profit (loss) for the period | 9904 | -€14,361 | €11,533 | +€25,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,361 | €11,533 | +€25,894 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.