LUKARESTO
Dissolved and wound up on 27-02-2026Financials · financial year 2024, micro format
Annual accounts 2024 filed on 30-06-2025 PDF all 8 filings
Turnover
≈ €87,000
Estimated: probably between €40,000 and €210,000
Total assets
€20,489▼ 35.3%
2023 · €31,649
Net result
€1,696▼ 83.6%
2023 · €10,374
Working capital
€7,828▲ 435%
2023 · €1,465
Multi-year overview
2018 to 2024, 7 financial yearsOperating result
€2,250
▼ 79.3%
2024
20182024
Net result
€1,696
▼ 83.6%
2024
20182024
Equity
€18,864
▲ 9.9%
2024
20182024
Total assets
€20,489
▼ 35.3%
2024
20182024
Debt
€1,625
▼ 88.8%
2024
20182024
Working capital
€7,828
▲ 435%
2024
20182024
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result€26,462--€16,852-€911▲ 94.6%€10,371€12,382▲ 19.4%€10,885▼ 12.1%€2,250▼ 79.3%
Net result€24,864--€19,894-€2,278▲ 88.5%€9,087€11,528▲ 26.9%€10,374▼ 10.0%€1,696▼ 83.6%
Equity€8,151--€11,743-€14,021▼ 19.4%-€4,934▲ 64.8%€6,594€17,167▲ 160%€18,864▲ 9.9%
Total assets€56,008-€41,040▼ 26.7%€31,692▼ 22.8%€30,403▼ 4.1%€27,759▼ 8.7%€31,649▲ 14.0%€20,489▼ 35.3%
Debt€47,857-€52,783▲ 10.3%€45,713▼ 13.4%€35,337▼ 22.7%€21,166▼ 40.1%€14,482▼ 31.6%€1,625▼ 88.8%
Working capital€2,787--€14,152-€21,191▼ 49.7%-€10,807▲ 49.0%-€2,556▲ 76.4%€1,465€7,828▲ 435%
The operating result for 2024 is 79% lower than in 2023 and the lowest since 2020. It is the second fall in a row.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €20,489
Fixed assets
€11,036 ▼ 29.7%
Current assets
€9,453 ▼ 40.7%
Equity and liabilities €20,489
Equity
€18,864 ▲ 9.9%
Debt
€1,625 ▼ 88.8%
Debt's share of the balance-sheet total falls from 45.8% to 7.9%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€6,917▼
2023 · €15,129
Cash flow
€6,363▼
2023 · €14,618
Current ratio
5.82▲
2023 · 1.10
Quick ratio
5.23▲
2023 · 0.98
Debt to equity
0.09▼
2023 · 0.84
ROE
9.0%▼
2023 · 60.4%
ROA
8.3%▼
2023 · 32.8%
Interest coverage
11.92▼
2023 · 26.75
Debt ≤ 1 year
€1,625▼
2023 · €14,482
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|
| Tangible fixed assets | €1,900 | - | €4,400 | - |
| Depreciation and write-downs of the year | €5,043 | €4,227 | €4,244 | €4,667 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | €3,190 | - | - | - | - |
| Remuneration, social security and pensions62 | - | - | - | €4,279 | €89 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €7,326 | €6,803 | €5,758 | €5,043 | €4,227 | €4,244 | €4,667 | ▲ 10.0% |
| Other operating charges640/8 | - | - | - | €97 | - | - | €4,458 | - |
| Gross operating margin9900 | €33,788 | -€10,048 | €4,847 | €19,789 | €16,698 | €15,129 | €11,375 | ▼ 24.8% |
| Operating profit (loss)9901 | €26,462 | -€16,852 | -€911 | €10,371 | €12,382 | €10,885 | €2,250 | ▼ 79.3% |
| Financial income75/76B | - | - | - | €1 | €10 | €54 | €27 | ▼ 50.3% |
| Recurring financial income75 | €4 | €209 | €402 | €1 | €10 | €54 | €27 | ▼ 50.3% |
| Financial charges65/66B | - | - | - | €1,285 | €864 | €566 | €580 | ▲ 2.6% |
| Recurring financial charges65 | €1,602 | €3,252 | €1,769 | €1,285 | €864 | €566 | €580 | ▲ 2.6% |
| Profit (loss) for the period before taxes9903 | €24,864 | -€19,894 | -€2,278 | €9,087 | €11,528 | €10,374 | €1,696 | ▼ 83.6% |
| Profit (loss) for the period9904 | €24,864 | -€19,894 | -€2,278 | €9,087 | €11,528 | €10,374 | €1,696 | ▼ 83.6% |
| Profit (loss) for the period to be appropriated9905 | €24,864 | -€19,894 | -€2,278 | €9,087 | €11,528 | €10,374 | €1,696 | ▼ 83.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €56,008 | €41,040 | €31,692 | €30,403 | €27,759 | €31,649 | €20,489 | ▼ 35.3% |
| Fixed assets21/28 | €35,479 | €28,675 | €22,917 | €19,774 | €15,547 | €15,703 | €11,036 | ▼ 29.7% |
| Intangible fixed assets21 | €22,078 | €18,667 | €15,867 | €13,067 | €10,267 | €7,467 | €4,667 | ▼ 37.5% |
| Tangible fixed assets22/27 | €13,401 | €10,009 | €7,050 | €6,707 | €5,280 | €8,236 | €6,369 | ▼ 22.7% |
| Plant, machinery and equipment23 | - | - | - | €2,624 | €2,008 | €1,392 | €776 | ▼ 44.2% |
| Furniture and vehicles24 | - | - | - | €2,411 | €1,958 | €1,505 | €1,052 | ▼ 30.1% |
| Other tangible fixed assets26 | - | - | - | €1,672 | €1,314 | €5,339 | €4,540 | ▼ 15.0% |
| Current assets29/58 | €20,530 | €12,365 | €8,775 | €10,629 | €12,212 | €15,946 | €9,453 | ▼ 40.7% |
| Stocks and contracts in progress3 | €1,645 | €2,908 | €920 | €379 | €468 | €1,728 | €951 | ▼ 45.0% |
| Stocks30/36 | - | - | - | €379 | €468 | €1,728 | €951 | ▼ 45.0% |
| Amounts receivable within one year40/41 | €9,022 | €5,093 | €2,058 | €1,691 | €8,859 | €7,609 | €6,425 | ▼ 15.6% |
| Trade receivables40 | - | - | - | €1,279 | €8,471 | €7,609 | €6,346 | ▼ 16.6% |
| Other amounts receivable41 | - | - | - | €412 | €388 | - | €79 | - |
| Cash at bank and in hand54/58 | €9,745 | €4,118 | €5,797 | €8,560 | €2,886 | €6,541 | €2,077 | ▼ 68.2% |
| Deferred charges and accrued income490/1 | - | - | - | - | - | €68 | - | - |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €56,008 | €41,040 | €31,692 | €30,403 | €27,759 | €31,649 | €20,489 | ▼ 35.3% |
| Equity10/15 | €8,151 | -€11,743 | -€14,021 | -€4,934 | €6,594 | €17,167 | €18,864 | ▲ 9.9% |
| Contributions10/11 | €24,000 | €24,000 | - | €24,000 | €24,000 | €24,200 | €24,200 | = |
| Profit (loss) carried forward14 | -€15,849 | -€35,743 | -€38,021 | -€28,934 | -€17,406 | -€7,033 | -€5,336 | ▲ 24.1% |
| Amounts payable17/49 | €47,857 | €52,783 | €45,713 | €35,337 | €21,166 | €14,482 | €1,625 | ▼ 88.8% |
| Amounts payable after more than one year17 | €30,114 | €23,021 | €15,748 | €13,901 | €6,397 | - | - | - |
| Financial debts170/4 | - | - | - | €13,901 | €6,397 | - | - | - |
| Amounts payable within one year42/48 | €17,743 | €26,516 | €29,966 | €21,437 | €14,768 | €14,482 | €1,625 | ▼ 88.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €5,536 | €5,721 | - | - | - |
| Trade debts44 | €6,074 | €6,673 | €8,757 | €2,300 | €4,749 | €7,955 | €985 | ▼ 87.6% |
| Suppliers440/4 | - | - | - | €2,300 | €4,749 | €7,955 | €985 | ▼ 87.6% |
| Taxes, remuneration and social security45 | - | - | - | €1,029 | €15 | €961 | €359 | ▼ 62.7% |
| Taxes450/3 | - | - | - | €369 | €15 | €961 | €359 | ▼ 62.7% |
| Remuneration and social security454/9 | - | - | - | €660 | - | - | - | - |
| Other amounts payable47/48 | - | - | - | €12,572 | €4,283 | €5,566 | €282 | ▼ 94.9% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €24,864 | -€19,894 | -€2,278 | €9,087 | €11,528 | €10,374 | €1,696 | ▼ 83.6% |
| + Depreciation and write-downs630 | €7,326 | €6,803 | €5,758 | €5,043 | €4,227 | €4,244 | €4,667 | ▲ 10.0% |
| Operating cash flow (approximation) | €32,189 | -€13,091 | €3,480 | €14,130 | €15,755 | €14,618 | €6,363 | ▼ 56.5% |
| Investment in fixed assets (approximation) | - | €0 | €0 | -€1,900 | €0 | -€4,400 | €0 | - |
| Change in cash | - | -€5,627 | €1,679 | €2,764 | -€5,674 | €3,655 | -€4,463 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (8)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 30-06-2025 | 2025-00202237 | |
| 31-12-2023 | micro format | 16-06-2024 | 2024-00135313 | |
| 31-12-2022 | micro format | 30-06-2023 | 2023-00181811 | |
| 31-12-2021 | micro format | 22-07-2022 | 2022-20212588 | |
| 31-12-2020 | micro format | 07-08-2021 | 2021-46900306 | |
| 31-12-2019 | micro format | 23-07-2020 | 2020-32900425 | |
| 31-12-2018 | micro format | 25-07-2019 | 2019-37200115 | |
| 31-12-2017 | micro format | 28-08-2018 | 2018-50400505 |