LUYTEN BEHEER: what changed
LUYTEN BEHEER
Largest movements
- Cash +€16,288
up €16,288 (+46.9%), from €34,735 to €51,023
- Receivables within one year +€2,666
up €2,666 (+43.3%), from €6,153 to €8,818
of which Trade receivables: +€2,559
- Deferred charges and accrued income -€773
no longer reported in 2025 (was €773)
- Reserves +€29,200
up €29,200 (+166%), from €17,639 to €46,839
of which Distributable reserves: +€29,200
- Other debts -€14,935
down €14,935 (-80.9%), from €18,455 to €3,519
- Trade debts +€4,073
up €4,073 (+1,326%), from €307 to €4,380
- Tax, wage and social debts -€1,100
down €1,100 (-41.2%), from €2,672 to €1,571
- Profit (loss) carried forward +€943
up €943 (+228%), from €414 to €1,357
- Gross operating margin +€3,657
up €3,657 (+21.7%), from €16,862 to €20,519
- Taxes +€1,745
up €1,745 (+32.1%), from €5,428 to €7,173
- Financial charges -€1,079
down €1,079 (-94.2%), from €1,146 to €67
- Financial income +€250
up €250 (+234%), from €107 to €357
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,686 | €63,866 | +€18,180 | +39.8% |
| Fixed assets | 21/28 | €4,025 | €4,025 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,025 | €4,025 | = | 0.0% |
| Land and buildings | 22 | €4,025 | €4,025 | = | 0.0% |
| Current assets | 29/58 | €41,661 | €59,841 | +€18,180 | +43.6% |
| Amounts receivable within one year | 40/41 | €6,153 | €8,818 | +€2,666 | +43.3% |
| Trade receivables | 40 | €6,153 | €8,712 | +€2,559 | +41.6% |
| Other amounts receivable | 41 | - | €106 | +€106 | |
| Cash at bank and in hand | 54/58 | €34,735 | €51,023 | +€16,288 | +46.9% |
| Deferred charges and accrued income | 490/1 | €773 | - | -€773 | |
| Total equity and liabilities | 10/49 | €45,686 | €63,866 | +€18,180 | +39.8% |
| Equity | 10/15 | €24,252 | €54,395 | +€30,143 | +124% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,639 | €46,839 | +€29,200 | +166% |
| Non-distributable reserves | 130/1 | €639 | €639 | = | 0.0% |
| Reserves not available under the articles | 1311 | €639 | €639 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €46,200 | +€29,200 | +172% |
| Profit (loss) carried forward | 14 | €414 | €1,357 | +€943 | +228% |
| Amounts payable | 17/49 | €21,433 | €9,471 | -€11,963 | -55.8% |
| Amounts payable within one year | 42/48 | €21,433 | €9,471 | -€11,963 | -55.8% |
| Trade debts | 44 | €307 | €4,380 | +€4,073 | +1,326% |
| Suppliers | 440/4 | €307 | €4,380 | +€4,073 | +1,326% |
| Taxes, remuneration and social security | 45 | €2,672 | €1,571 | -€1,100 | -41.2% |
| Taxes | 450/3 | €2,672 | €1,571 | -€1,100 | -41.2% |
| Other amounts payable | 47/48 | €18,455 | €3,519 | -€14,935 | -80.9% |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Other operating charges | 640/8 | €809 | €835 | +€26 | +3.2% |
| Gross operating margin | 9900 | €16,862 | €20,519 | +€3,657 | +21.7% |
| Operating profit (loss) | 9901 | €16,049 | €19,684 | +€3,635 | +22.6% |
| Financial income | 75/76B | €107 | €357 | +€250 | +234% |
| Recurring financial income | 75 | €107 | €357 | +€250 | +234% |
| Financial charges | 65/66B | €1,146 | €67 | -€1,079 | -94.2% |
| Recurring financial charges | 65 | €1,146 | €67 | -€1,079 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €15,010 | €19,974 | +€4,963 | +33.1% |
| Income taxes | 67/77 | €5,428 | €7,173 | +€1,745 | +32.1% |
| Profit (loss) for the period | 9904 | €9,582 | €12,801 | +€3,219 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,582 | €12,801 | +€3,219 | +33.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.