PRO LUX: 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.
PRO LUX
Largest movements
- Stocks and contracts +€118,990
up €118,990 (+146.9%), from €81,000 to €199,990
- Cash +€74,863
up €74,863 (+372.6%), from €20,091 to €94,954
mainly Net result for the year (+€155,835) and Tax, wage and social debts (+€44,746)
- Tangible fixed assets -€44,027
down €44,027 (-88.5%), from €49,725 to €5,699
- Receivables within one year +€27,004
up €27,004 (+27.5%), from €98,342 to €125,345
of which Trade receivables: +€16,263
- Profit (loss) carried forward +€155,835
up €155,835 (+332.2%), from €46,908 to €202,742
- Tax, wage and social debts +€44,746
up €44,746 (+191.9%), from €23,322 to €68,068
- Debts after one year -€19,910
down €19,910 (-62.6%), from €31,818 to €11,908
- Gross operating margin +€185,670
up €185,670 (+466.2%), from €39,824 to €225,494
- Taxes +€44,432
up €44,432 (+675.3%), from €6,580 to €51,011
- Other operating charges +€5,133
up €5,133 (+241.4%), from €2,126 to €7,259
- Depreciation +€4,725
up €4,725 (+144.3%), from €3,275 to €8,000
- Financial charges +€2,317
up €2,317 (+148.8%), from €1,557 to €3,873
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 | €249,158 | €425,988 | +€176,830 | +71.0% |
| Fixed assets | 21/28 | €49,725 | €5,699 | -€44,027 | -88.5% |
| Tangible fixed assets | 22/27 | €49,725 | €5,699 | -€44,027 | -88.5% |
| Furniture and vehicles | 24 | €49,725 | €5,699 | -€44,027 | -88.5% |
| Current assets | 29/58 | €199,433 | €420,289 | +€220,857 | +110.7% |
| Stocks and contracts in progress | 3 | €81,000 | €199,990 | +€118,990 | +146.9% |
| Stocks | 30/36 | €81,000 | €199,990 | +€118,990 | +146.9% |
| Amounts receivable within one year | 40/41 | €98,342 | €125,345 | +€27,004 | +27.5% |
| Trade receivables | 40 | €93,629 | €109,892 | +€16,263 | +17.4% |
| Other amounts receivable | 41 | €4,713 | €15,453 | +€10,740 | +227.9% |
| Cash at bank and in hand | 54/58 | €20,091 | €94,954 | +€74,863 | +372.6% |
| Total equity and liabilities | 10/49 | €249,158 | €425,988 | +€176,830 | +71.0% |
| Equity | 10/15 | €51,908 | €207,742 | +€155,835 | +300.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,908 | €202,742 | +€155,835 | +332.2% |
| Amounts payable | 17/49 | €197,250 | €218,245 | +€20,995 | +10.6% |
| Amounts payable after more than one year | 17 | €31,818 | €11,908 | -€19,910 | -62.6% |
| Financial debts | 170/4 | €31,818 | €11,908 | -€19,910 | -62.6% |
| Amounts payable within one year | 42/48 | €165,432 | €206,337 | +€40,905 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €19,594 | €19,910 | +€316 | +1.6% |
| Trade debts | 44 | €45,708 | €41,551 | -€4,157 | -9.1% |
| Suppliers | 440/4 | €45,708 | €41,551 | -€4,157 | -9.1% |
| Taxes, remuneration and social security | 45 | €23,322 | €68,068 | +€44,746 | +191.9% |
| Taxes | 450/3 | €23,322 | €68,068 | +€44,746 | +191.9% |
| Other amounts payable | 47/48 | €76,809 | €76,809 | = | 0.0% |
| Non-recurring operating income | 76A | - | €973 | +€973 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,275 | €8,000 | +€4,725 | +144.3% |
| Other operating charges | 640/8 | €2,126 | €7,259 | +€5,133 | +241.4% |
| Non-recurring operating charges | 66A | €1,500 | €0 | -€1,500 | -100.0% |
| Gross operating margin | 9900 | €39,824 | €225,494 | +€185,670 | +466.2% |
| Operating profit (loss) | 9901 | €32,923 | €210,235 | +€177,311 | +538.6% |
| Financial income | 75/76B | €298 | €484 | +€186 | +62.5% |
| Recurring financial income | 75 | €298 | €484 | +€186 | +62.5% |
| Financial charges | 65/66B | €1,557 | €3,873 | +€2,317 | +148.8% |
| Recurring financial charges | 65 | €1,557 | €3,873 | +€2,317 | +148.8% |
| Profit (loss) for the period before taxes | 9903 | €31,665 | €206,846 | +€175,181 | +553.2% |
| Income taxes | 67/77 | €6,580 | €51,011 | +€44,432 | +675.3% |
| Profit (loss) for the period | 9904 | €25,085 | €155,835 | +€130,750 | +521.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,085 | €155,835 | +€130,750 | +521.2% |
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 2 October 2026 via checked.be.