LUYS & CHL: 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.
LUYS & CHL
Largest movements
- Cash -€31,024
down €31,024 (-27.0%), from €115,003 to €83,979
mainly Other debts (-€30,927) and Receivables within one year (-€22,861)
- Receivables within one year +€22,861
up €22,861 (+180%), from €12,704 to €35,564
of which Trade receivables: +€22,921
- Tangible fixed assets -€4,224
down €4,224 (-8.0%), from €53,125 to €48,901
- Other debts -€30,927
no longer reported in 2025 (was €30,927)
- Debts after one year +€18,177
new in 2025: €18,177
- Profit (loss) carried forward +€6,505
up €6,505 (+7.4%), from €87,519 to €94,024
- Trade debts -€3,672
down €3,672 (-11.9%), from €30,838 to €27,166
- Tax, wage and social debts -€3,386
down €3,386 (-23.8%), from €14,210 to €10,824
of which Remuneration and social security: -€8,679
- Staff costs +€6,567
up €6,567 (+24.9%), from €26,367 to €32,934
- Gross operating margin +€4,619
up €4,619 (+8.1%), from €57,183 to €61,803
- Taxes +€3,658
new in 2025: €3,658
- Other operating charges -€1,424
down €1,424 (-33.8%), from €4,217 to €2,794
- Depreciation +€733
up €733 (+5.1%), from €14,480 to €15,213
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 | €183,227 | €169,924 | -€13,303 | -7.3% |
| Fixed assets | 21/28 | €53,175 | €48,951 | -€4,224 | -7.9% |
| Tangible fixed assets | 22/27 | €53,125 | €48,901 | -€4,224 | -8.0% |
| Furniture and vehicles | 24 | €53,125 | €48,901 | -€4,224 | -8.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €130,053 | €120,974 | -€9,079 | -7.0% |
| Stocks and contracts in progress | 3 | €2,345 | €1,210 | -€1,136 | -48.4% |
| Stocks | 30/36 | €2,345 | €1,210 | -€1,136 | -48.4% |
| Amounts receivable within one year | 40/41 | €12,704 | €35,564 | +€22,861 | +180% |
| Trade receivables | 40 | €5,502 | €28,422 | +€22,921 | +417% |
| Other amounts receivable | 41 | €7,202 | €7,142 | -€60 | -0.8% |
| Cash at bank and in hand | 54/58 | €115,003 | €83,979 | -€31,024 | -27.0% |
| Deferred charges and accrued income | 490/1 | - | €221 | +€221 | |
| Total equity and liabilities | 10/49 | €183,227 | €169,924 | -€13,303 | -7.3% |
| Equity | 10/15 | €107,252 | €113,757 | +€6,505 | +6.1% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €1,533 | €1,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,533 | €1,533 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,533 | €1,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,519 | €94,024 | +€6,505 | +7.4% |
| Amounts payable | 17/49 | €75,975 | €56,167 | -€19,808 | -26.1% |
| Amounts payable after more than one year | 17 | - | €18,177 | +€18,177 | |
| Financial debts | 170/4 | - | €18,177 | +€18,177 | |
| Amounts payable within one year | 42/48 | €75,975 | €37,990 | -€37,985 | -50.0% |
| Trade debts | 44 | €30,838 | €27,166 | -€3,672 | -11.9% |
| Suppliers | 440/4 | €30,838 | €27,166 | -€3,672 | -11.9% |
| Taxes, remuneration and social security | 45 | €14,210 | €10,824 | -€3,386 | -23.8% |
| Taxes | 450/3 | €1,329 | €6,622 | +€5,293 | +398% |
| Remuneration and social security | 454/9 | €12,881 | €4,202 | -€8,679 | -67.4% |
| Other amounts payable | 47/48 | €30,927 | - | -€30,927 | |
| Non-recurring operating income | 76A | €5,936 | - | -€5,936 | |
| Remuneration, social security and pensions | 62 | €26,367 | €32,934 | +€6,567 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,480 | €15,213 | +€733 | +5.1% |
| Other operating charges | 640/8 | €4,217 | €2,794 | -€1,424 | -33.8% |
| Gross operating margin | 9900 | €57,183 | €61,803 | +€4,619 | +8.1% |
| Operating profit (loss) | 9901 | €12,119 | €10,862 | -€1,257 | -10.4% |
| Financial income | 75/76B | €0 | €15 | +€15 | +150,200% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +150,200% |
| Financial charges | 65/66B | €586 | €714 | +€128 | +21.8% |
| Recurring financial charges | 65 | €586 | €714 | +€128 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €11,533 | €10,163 | -€1,370 | -11.9% |
| Income taxes | 67/77 | - | €3,658 | +€3,658 | |
| Profit (loss) for the period | 9904 | €11,533 | €6,505 | -€5,027 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,533 | €6,505 | -€5,027 | -43.6% |
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 16 October 2026 via checked.be.