Fiat LukZ: 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.
Fiat LukZ
Largest movements
- Receivables within one year -€51,649
down €51,649 (-64.7%), from €79,823 to €28,174
of which Other amounts receivable: -€47,419
- Tangible fixed assets +€30,095
up €30,095 (+18.4%), from €163,964 to €194,058
of which Furniture and vehicles: +€33,901
- Current investments +€14,057
up €14,057 (+351%), from €4,000 to €18,057
- Cash -€2,945
down €2,945 (-7.3%), from €40,209 to €37,264
mainly Contributions, distributions and other (-€251,459) and Investment in fixed assets (net) (-€37,775)
- Other debts +€105,388
up €105,388 (+188%), from €56,000 to €161,388
- Reserves -€87,400
down €87,400 (-83.3%), from €104,941 to €17,541
- Debts after one year -€14,500
down €14,500 (-41.4%), from €35,041 to €20,541
- Tax, wage and social debts -€8,751
down €8,751 (-17.2%), from €50,804 to €42,053
- Accrued charges and deferred income -€4,406
down €4,406 (-78.5%), from €5,610 to €1,204
- Gross operating margin +€25,397
up €25,397 (+12.3%), from €207,192 to €232,590
- Taxes +€5,182
up €5,182 (+10.8%), from €48,014 to €53,196
- Financial income -€2,546
down €2,546 (-88.9%), from €2,863 to €317
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 | €289,412 | €278,993 | -€10,420 | -3.6% |
| Fixed assets | 21/28 | €163,964 | €194,058 | +€30,095 | +18.4% |
| Tangible fixed assets | 22/27 | €163,964 | €194,058 | +€30,095 | +18.4% |
| Land and buildings | 22 | €161,653 | €157,847 | -€3,807 | -2.4% |
| Furniture and vehicles | 24 | €2,311 | €36,212 | +€33,901 | +1,467% |
| Current assets | 29/58 | €125,448 | €84,934 | -€40,514 | -32.3% |
| Amounts receivable within one year | 40/41 | €79,823 | €28,174 | -€51,649 | -64.7% |
| Trade receivables | 40 | €32,052 | €27,822 | -€4,230 | -13.2% |
| Other amounts receivable | 41 | €47,772 | €352 | -€47,419 | -99.3% |
| Current investments | 50/53 | €4,000 | €18,057 | +€14,057 | +351% |
| Cash at bank and in hand | 54/58 | €40,209 | €37,264 | -€2,945 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,416 | €1,439 | +€22 | +1.6% |
| Total equity and liabilities | 10/49 | €289,412 | €278,993 | -€10,420 | -3.6% |
| Equity | 10/15 | €123,541 | €36,141 | -€87,400 | -70.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,941 | €17,541 | -€87,400 | -83.3% |
| Distributable reserves | 133 | €104,941 | €17,541 | -€87,400 | -83.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €165,872 | €242,852 | +€76,980 | +46.4% |
| Amounts payable after more than one year | 17 | €35,041 | €20,541 | -€14,500 | -41.4% |
| Financial debts | 170/4 | €35,041 | €20,541 | -€14,500 | -41.4% |
| Amounts payable within one year | 42/48 | €125,220 | €221,107 | +€95,887 | +76.6% |
| Current portion of amounts payable after more than one year | 42 | €14,500 | €14,500 | = | 0.0% |
| Trade debts | 44 | €3,916 | €3,166 | -€750 | -19.2% |
| Suppliers | 440/4 | €3,916 | €3,166 | -€750 | -19.2% |
| Taxes, remuneration and social security | 45 | €50,804 | €42,053 | -€8,751 | -17.2% |
| Taxes | 450/3 | €50,804 | €42,053 | -€8,751 | -17.2% |
| Other amounts payable | 47/48 | €56,000 | €161,388 | +€105,388 | +188% |
| Accrued charges and deferred income | 492/3 | €5,610 | €1,204 | -€4,406 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,523 | €7,680 | +€2,157 | +39.1% |
| Other operating charges | 640/8 | €622 | €1,695 | +€1,073 | +172% |
| Non-recurring operating charges | 66A | €4,481 | €0 | -€4,481 | -100% |
| Gross operating margin | 9900 | €207,192 | €232,590 | +€25,397 | +12.3% |
| Operating profit (loss) | 9901 | €196,566 | €223,214 | +€26,648 | +13.6% |
| Financial income | 75/76B | €2,863 | €317 | -€2,546 | -88.9% |
| Recurring financial income | 75 | €2,863 | €317 | -€2,546 | -88.9% |
| Financial charges | 65/66B | €7,635 | €6,276 | -€1,359 | -17.8% |
| Recurring financial charges | 65 | €7,635 | €6,276 | -€1,359 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €191,794 | €217,255 | +€25,461 | +13.3% |
| Income taxes | 67/77 | €48,014 | €53,196 | +€5,182 | +10.8% |
| Profit (loss) for the period | 9904 | €143,780 | €164,059 | +€20,279 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €143,780 | €164,059 | +€20,279 | +14.1% |
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 1 November 2026 via checked.be.