LUYSSEN LUC: 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.
LUYSSEN LUC
Largest movements
- Tangible fixed assets +€218,435
up €218,435 (+38.3%), from €570,515 to €788,950
of which Furniture and vehicles: +€180,936
- Receivables within one year -€56,734
down €56,734 (-56.7%), from €100,045 to €43,311
of which Trade receivables: -€54,010
- Cash +€43,110
up €43,110 (+13.4%), from €321,666 to €364,776
mainly Net result for the year (+€409,087) and Debts after one year (+€128,976)
- Stocks and contracts -€30,880
down €30,880 (-8.5%), from €363,105 to €332,225
- Trade debts -€147,924
down €147,924 (-86.2%), from €171,589 to €23,665
- Debts after one year +€128,976
up €128,976 (+215%), from €59,999 to €188,976
- Profit (loss) carried forward +€61,504
up €61,504 (+8.1%), from €759,138 to €820,641
- Reserves +€53,583
up €53,583 (+824%), from €6,500 to €60,083
of which Tax-exempt reserves: +€53,583
- Current portion of long-term debt +€46,253
up €46,253 (+127%), from €36,494 to €82,747
- Gross operating margin -€27,137
down €27,137 (-5.0%), from €540,517 to €513,380
- Depreciation +€10,010
up €10,010 (+14.7%), from €68,252 to €78,261
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 | €1,382,819 | €1,557,366 | +€174,547 | +12.6% |
| Fixed assets | 21/28 | €590,346 | €808,781 | +€218,435 | +37.0% |
| Tangible fixed assets | 22/27 | €570,515 | €788,950 | +€218,435 | +38.3% |
| Land and buildings | 22 | €550,199 | €589,078 | +€38,879 | +7.1% |
| Plant, machinery and equipment | 23 | €11,791 | €10,411 | -€1,380 | -11.7% |
| Furniture and vehicles | 24 | €8,524 | €189,461 | +€180,936 | +2,123% |
| Financial fixed assets | 28 | €19,831 | €19,831 | = | 0.0% |
| Current assets | 29/58 | €792,473 | €748,585 | -€43,888 | -5.5% |
| Stocks and contracts in progress | 3 | €363,105 | €332,225 | -€30,880 | -8.5% |
| Stocks | 30/36 | €363,105 | €332,225 | -€30,880 | -8.5% |
| Amounts receivable within one year | 40/41 | €100,045 | €43,311 | -€56,734 | -56.7% |
| Trade receivables | 40 | €95,552 | €41,542 | -€54,010 | -56.5% |
| Other amounts receivable | 41 | €4,493 | €1,769 | -€2,724 | -60.6% |
| Current investments | 50/53 | €1,455 | €1,455 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €321,666 | €364,776 | +€43,110 | +13.4% |
| Deferred charges and accrued income | 490/1 | €6,202 | €6,817 | +€615 | +9.9% |
| Total equity and liabilities | 10/49 | €1,382,819 | €1,557,366 | +€174,547 | +12.6% |
| Equity | 10/15 | €830,638 | €945,724 | +€115,087 | +13.9% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €60,083 | +€53,583 | +824% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €53,583 | +€53,583 | |
| Profit (loss) carried forward | 14 | €759,138 | €820,641 | +€61,504 | +8.1% |
| Provisions and deferred taxes | 16 | - | €17,861 | +€17,861 | |
| Deferred taxes | 168 | - | €17,861 | +€17,861 | |
| Amounts payable | 17/49 | €552,181 | €593,781 | +€41,599 | +7.5% |
| Amounts payable after more than one year | 17 | €59,999 | €188,976 | +€128,976 | +215% |
| Financial debts | 170/4 | €59,999 | €188,976 | +€128,976 | +215% |
| Amounts payable within one year | 42/48 | €489,083 | €401,706 | -€87,377 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €36,494 | €82,747 | +€46,253 | +127% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €171,589 | €23,665 | -€147,924 | -86.2% |
| Suppliers | 440/4 | €171,589 | €23,665 | -€147,924 | -86.2% |
| Taxes, remuneration and social security | 45 | €0 | €295 | +€295 | |
| Taxes | 450/3 | €0 | €295 | +€295 | |
| Other amounts payable | 47/48 | €281,000 | €295,000 | +€14,000 | +5.0% |
| Accrued charges and deferred income | 492/3 | €3,099 | €3,099 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,252 | €78,261 | +€10,010 | +14.7% |
| Other operating charges | 640/8 | €3,628 | €3,522 | -€106 | -2.9% |
| Gross operating margin | 9900 | €540,517 | €513,380 | -€27,137 | -5.0% |
| Operating profit (loss) | 9901 | €468,637 | €431,597 | -€37,041 | -7.9% |
| Financial income | 75/76B | €2,124 | €3,076 | +€952 | +44.8% |
| Recurring financial income | 75 | €2,124 | €3,076 | +€952 | +44.8% |
| Financial charges | 65/66B | €10,104 | €6,509 | -€3,595 | -35.6% |
| Recurring financial charges | 65 | €10,104 | €6,509 | -€3,595 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €460,658 | €428,164 | -€32,493 | -7.1% |
| Transfer from deferred taxes | 780 | - | €2,508 | +€2,508 | |
| Transfer to deferred taxes | 680 | - | €20,369 | +€20,369 | |
| Income taxes | 67/77 | €86 | €1,216 | +€1,131 | +1,318% |
| Profit (loss) for the period | 9904 | €460,572 | €409,087 | -€51,485 | -11.2% |
| Transfer from tax-exempt reserves | 789 | - | €7,524 | +€7,524 | |
| Transfer to tax-exempt reserves | 689 | - | €61,107 | +€61,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €460,572 | €355,504 | -€105,068 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.