LUFA Consult: 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.
LUFA Consult
Largest movements
- Intangible fixed assets -€4,000
down €4,000 (-50.0%), from €8,000 to €4,000
- Receivables within one year +€1,020
new in 2025: €1,020
- Profit (loss) carried forward -€4,276
down €4,276 (-77.6%), from €5,510 to €1,234
- Other debts +€1,266
up €1,266 (+56.5%), from €2,240 to €3,506
- Gross operating margin +€666
up €666, from -€476 to €190
- Purchases and services -€476
no longer reported in 2025 (was €476)
- Other operating charges +€465
new in 2025: €465
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,000 | €5,020 | -€2,980 | -37.3% |
| Fixed assets | 21/28 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Intangible fixed assets | 21 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Current assets | 29/58 | - | €1,020 | +€1,020 | |
| Amounts receivable within one year | 40/41 | - | €1,020 | +€1,020 | |
| Trade receivables | 40 | - | €1,020 | +€1,020 | |
| Total equity and liabilities | 10/49 | €8,000 | €5,020 | -€2,980 | -37.3% |
| Equity | 10/15 | €5,760 | €1,484 | -€4,276 | -74.2% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,510 | €1,234 | -€4,276 | -77.6% |
| Amounts payable | 17/49 | €2,240 | €3,536 | +€1,296 | +57.8% |
| Amounts payable within one year | 42/48 | €2,240 | €3,536 | +€1,296 | +57.8% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | €2,240 | €3,506 | +€1,266 | +56.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €476 | - | -€476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | -€476 | €190 | +€666 | |
| Operating profit (loss) | 9901 | -€4,476 | -€4,275 | +€201 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,476 | -€4,275 | +€201 | +4.5% |
| Profit (loss) for the period | 9904 | -€4,476 | -€4,275 | +€201 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,476 | -€4,275 | +€201 | +4.5% |
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 23 October 2026 via checked.be.