PRO LUX FINANCE: 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.
PRO LUX FINANCE
Largest movements
- Intangible fixed assets -€305,780
down €305,780 (-11.8%), from €2.6m to €2.3m
- Cash -€189,867
down €189,867 (-45.7%), from €415,908 to €226,041
mainly Other debts (-€506,231) and Contributions, distributions and other (-€400,000)
- Current investments -€100,000
down €100,000 (-33.3%), from €300,000 to €200,000
- Other debts -€506,231
down €506,231 (-35.4%), from €1.4m to €924,269
- Debts after one year -€251,741
down €251,741 (-12.0%), from €2.1m to €1.8m
- Accrued charges and deferred income +€66,802
up €66,802 (+315%), from €21,182 to €87,984
- Profit (loss) carried forward +€57,575
up €57,575 (+199%), from €28,912 to €86,486
- Gross operating margin -€1.1m
down €1.1m (-35.5%), from €3.2m to €2.0m
- Staff costs -€324,011
down €324,011 (-22.8%), from €1.4m to €1.1m
- Depreciation -€163,514
down €163,514 (-32.2%), from €507,602 to €344,088
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 | €4,083,285 | €3,456,284 | -€627,001 | -15.4% |
| Fixed assets | 21/28 | €2,727,326 | €2,410,928 | -€316,398 | -11.6% |
| Intangible fixed assets | 21 | €2,599,133 | €2,293,353 | -€305,780 | -11.8% |
| Tangible fixed assets | 22/27 | €127,393 | €117,575 | -€9,818 | -7.7% |
| Furniture and vehicles | 24 | €127,393 | €117,575 | -€9,818 | -7.7% |
| Financial fixed assets | 28 | €800 | - | -€800 | |
| Current assets | 29/58 | €1,355,959 | €1,045,356 | -€310,602 | -22.9% |
| Current investments | 50/53 | €300,000 | €200,000 | -€100,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €415,908 | €226,041 | -€189,867 | -45.7% |
| Deferred charges and accrued income | 490/1 | €640,050 | €619,315 | -€20,736 | -3.2% |
| Total equity and liabilities | 10/49 | €4,083,285 | €3,456,284 | -€627,001 | -15.4% |
| Equity | 10/15 | €34,912 | €92,486 | +€57,575 | +165% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,912 | €86,486 | +€57,575 | +199% |
| Amounts payable | 17/49 | €4,048,373 | €3,363,798 | -€684,575 | -16.9% |
| Amounts payable after more than one year | 17 | €2,096,928 | €1,845,187 | -€251,741 | -12.0% |
| Financial debts | 170/4 | €2,096,928 | €1,845,187 | -€251,741 | -12.0% |
| Amounts payable within one year | 42/48 | €1,930,263 | €1,430,626 | -€499,637 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €260,760 | €268,475 | +€7,714 | +3.0% |
| Trade debts | 44 | €24,480 | €3,603 | -€20,877 | -85.3% |
| Suppliers | 440/4 | €24,480 | €3,603 | -€20,877 | -85.3% |
| Taxes, remuneration and social security | 45 | €214,523 | €234,280 | +€19,757 | +9.2% |
| Taxes | 450/3 | €54,324 | €71,619 | +€17,295 | +31.8% |
| Remuneration and social security | 454/9 | €160,199 | €162,661 | +€2,462 | +1.5% |
| Other amounts payable | 47/48 | €1,430,500 | €924,269 | -€506,231 | -35.4% |
| Accrued charges and deferred income | 492/3 | €21,182 | €87,984 | +€66,802 | +315% |
| Non-recurring operating income | 76A | - | €1,925 | +€1,925 | |
| Remuneration, social security and pensions | 62 | €1,423,116 | €1,099,105 | -€324,011 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507,602 | €344,088 | -€163,514 | -32.2% |
| Other operating charges | 640/8 | €15,139 | €5,949 | -€9,190 | -60.7% |
| Non-recurring operating charges | 66A | €45 | €1,075 | +€1,030 | +2,289% |
| Gross operating margin | 9900 | €3,150,831 | €2,031,640 | -€1.1m | -35.5% |
| Operating profit (loss) | 9901 | €1,204,929 | €581,422 | -€623,507 | -51.7% |
| Financial income | 75/76B | €2,334 | €8,339 | +€6,005 | +257% |
| Recurring financial income | 75 | €2,334 | €8,339 | +€6,005 | +257% |
| Financial charges | 65/66B | €99,864 | €96,494 | -€3,370 | -3.4% |
| Recurring financial charges | 65 | €99,864 | €96,494 | -€3,370 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €1,107,399 | €493,268 | -€614,132 | -55.5% |
| Income taxes | 67/77 | €28,488 | €35,693 | +€7,205 | +25.3% |
| Profit (loss) for the period | 9904 | €1,078,912 | €457,575 | -€621,337 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,078,912 | €457,575 | -€621,337 | -57.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.