LUZA CONCEPT: 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.
LUZA CONCEPT
Largest movements
- Tangible fixed assets -€4,662
down €4,662 (-2.5%), from €190,162 to €185,500
- Profit (loss) carried forward -€4,555
down €4,555 (-6.9%), from -€66,311 to -€70,867
- Gross operating margin +€8,308
up €8,308, from -€6,268 to €2,041
- Other operating charges +€112
up €112 (+6.7%), from €1,676 to €1,788
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 | €193,106 | €187,796 | -€5,310 | -2.7% |
| Fixed assets | 21/28 | €190,162 | €185,500 | -€4,662 | -2.5% |
| Tangible fixed assets | 22/27 | €190,162 | €185,500 | -€4,662 | -2.5% |
| Land and buildings | 22 | €190,162 | €185,500 | -€4,662 | -2.5% |
| Current assets | 29/58 | €2,944 | €2,296 | -€648 | -22.0% |
| Amounts receivable within one year | 40/41 | €1,521 | €225 | -€1,296 | -85.2% |
| Trade receivables | 40 | €32 | €43 | +€11 | +33.2% |
| Other amounts receivable | 41 | €1,489 | €182 | -€1,307 | -87.8% |
| Cash at bank and in hand | 54/58 | €1,423 | €2,071 | +€648 | +45.5% |
| Total equity and liabilities | 10/49 | €193,106 | €187,796 | -€5,310 | -2.7% |
| Equity | 10/15 | -€47,711 | -€52,267 | -€4,555 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,311 | -€70,867 | -€4,555 | -6.9% |
| Amounts payable | 17/49 | €240,818 | €240,063 | -€755 | -0.3% |
| Amounts payable within one year | 42/48 | €240,518 | €239,763 | -€755 | -0.3% |
| Trade debts | 44 | €755 | - | -€755 | |
| Suppliers | 440/4 | €755 | - | -€755 | |
| Other amounts payable | 47/48 | €239,763 | €239,763 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €300 | €300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,662 | €4,662 | = | 0.0% |
| Other operating charges | 640/8 | €1,676 | €1,788 | +€112 | +6.7% |
| Gross operating margin | 9900 | -€6,268 | €2,041 | +€8,308 | |
| Operating profit (loss) | 9901 | -€12,606 | -€4,409 | +€8,197 | +65.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €146 | €146 | = | 0.0% |
| Recurring financial charges | 65 | €146 | €146 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,752 | -€4,555 | +€8,197 | +64.3% |
| Profit (loss) for the period | 9904 | -€12,752 | -€4,555 | +€8,197 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,752 | -€4,555 | +€8,197 | +64.3% |
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 30 September 2026 via checked.be.