DE LUYKER SERVICES: 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.
DE LUYKER SERVICES
Largest movements
- Receivables within one year -€21,213
down €21,213 (-4.4%), from €486,194 to €464,981
of which Trade receivables: -€35,609
- Cash +€6,091
up €6,091 (+13.4%), from €45,325 to €51,416
mainly Net result for the year (+€49,392) and Receivables within one year (+€21,213)
- Other debts -€49,689
down €49,689 (-60.9%), from €81,525 to €31,835
- Profit (loss) carried forward +€49,392
up €49,392 (+42.6%), from €115,824 to €165,216
- Trade debts -€13,335
down €13,335 (-6.1%), from €218,230 to €204,896
- Tax, wage and social debts -€12,386
down €12,386 (-26.6%), from €46,513 to €34,126
of which Remuneration and social security: -€13,526
- Short-term financial debts +€7,190
up €7,190 (+22.5%), from €31,897 to €39,088
- Gross operating margin +€25,924
up €25,924 (+11.7%), from €221,315 to €247,239
- Taxes +€15,387
new in 2024: €15,387
- Staff costs -€7,189
down €7,189 (-4.1%), from €176,377 to €169,188
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.
Derived cash bridge
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 | €536,504 | €517,676 | -€18,828 | -3.5% |
| Fixed assets | 21/28 | €4,985 | €1,278 | -€3,707 | -74.4% |
| Tangible fixed assets | 22/27 | €4,737 | €1,030 | -€3,707 | -78.2% |
| Land and buildings | 22 | €3,184 | €459 | -€2,725 | -85.6% |
| Furniture and vehicles | 24 | €1,553 | €571 | -€982 | -63.2% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €531,519 | €516,398 | -€15,122 | -2.8% |
| Amounts receivable within one year | 40/41 | €486,194 | €464,981 | -€21,213 | -4.4% |
| Trade receivables | 40 | €360,126 | €324,517 | -€35,609 | -9.9% |
| Other amounts receivable | 41 | €126,068 | €140,465 | +€14,396 | +11.4% |
| Cash at bank and in hand | 54/58 | €45,325 | €51,416 | +€6,091 | +13.4% |
| Total equity and liabilities | 10/49 | €536,504 | €517,676 | -€18,828 | -3.5% |
| Equity | 10/15 | €158,339 | €207,731 | +€49,392 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,914 | €23,914 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,054 | €22,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,824 | €165,216 | +€49,392 | +42.6% |
| Amounts payable | 17/49 | €378,165 | €309,945 | -€68,220 | -18.0% |
| Amounts payable within one year | 42/48 | €378,165 | €309,945 | -€68,220 | -18.0% |
| Financial debts | 43 | €31,897 | €39,088 | +€7,190 | +22.5% |
| Credit institutions | 430/8 | €31,897 | €39,088 | +€7,190 | +22.5% |
| Trade debts | 44 | €218,230 | €204,896 | -€13,335 | -6.1% |
| Suppliers | 440/4 | €218,230 | €204,896 | -€13,335 | -6.1% |
| Taxes, remuneration and social security | 45 | €46,513 | €34,126 | -€12,386 | -26.6% |
| Taxes | 450/3 | €15,403 | €16,542 | +€1,139 | +7.4% |
| Remuneration and social security | 454/9 | €31,109 | €17,584 | -€13,526 | -43.5% |
| Other amounts payable | 47/48 | €81,525 | €31,835 | -€49,689 | -60.9% |
| Remuneration, social security and pensions | 62 | €176,377 | €169,188 | -€7,189 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,707 | €3,707 | = | 0.0% |
| Other operating charges | 640/8 | €2,601 | €3,025 | +€425 | +16.3% |
| Gross operating margin | 9900 | €221,315 | €247,239 | +€25,924 | +11.7% |
| Operating profit (loss) | 9901 | €38,631 | €71,319 | +€32,688 | +84.6% |
| Financial charges | 65/66B | €6,215 | €6,540 | +€325 | +5.2% |
| Recurring financial charges | 65 | €6,215 | €6,540 | +€325 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €32,415 | €64,779 | +€32,363 | +99.8% |
| Income taxes | 67/77 | - | €15,387 | +€15,387 | |
| Profit (loss) for the period | 9904 | €32,415 | €49,392 | +€16,977 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,415 | €49,392 | +€16,977 | +52.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.