Lluka: what changed
Two fiscal 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.
Lluka
Largest movements
- Receivables within one year +€5,447
up €5,447 (+619.2%), from €880 to €6,327
of which Trade receivables: +€4,422
- Tangible fixed assets +€2,275
up €2,275 (+148.0%), from €1,537 to €3,812
of which Land and buildings: +€2,482
- Cash +€1,621
up €1,621 (+314.0%), from €516 to €2,137
mainly Other debts (+€6,709) and Trade debts (+€2,738)
- Stocks and contracts +€754
up €754 (+94.8%), from €795 to €1,549
- Other debts +€6,709
up €6,709 (+117.8%), from €5,695 to €12,404
- Trade debts +€2,738
up €2,738 (+66.3%), from €4,133 to €6,871
- Profit (loss) carried forward +€849
up €849 (+6.0%), from -€14,118 to -€13,269
- Tax, wage and social debts -€200
down €200 (-4.4%), from €4,518 to €4,318
of which Remuneration and social security: -€1,468
- Gross operating margin +€11,323
up €11,323, from -€8,443 to €2,880
- Financial charges +€1,179
up €1,179 (+1021.2%), from €115 to €1,295
- Financial income -€168
down €168 (-65.9%), from €254 to €87
- Depreciation +€94
up €94 (+78.7%), from €120 to €214
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.
Cash bridge derived
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 | €3,728 | €13,824 | +€10,096 | +270.8% |
| Fixed assets | 21/28 | €1,537 | €3,812 | +€2,275 | +148.0% |
| Tangible fixed assets | 22/27 | €1,537 | €3,812 | +€2,275 | +148.0% |
| Land and buildings | 22 | - | €2,482 | +€2,482 | |
| Plant, machinery and equipment | 23 | €1,247 | €1,119 | -€129 | -10.3% |
| Furniture and vehicles | 24 | €290 | €211 | -€78 | -27.1% |
| Current assets | 29/58 | €2,191 | €10,013 | +€7,822 | +357.0% |
| Stocks and contracts in progress | 3 | €795 | €1,549 | +€754 | +94.8% |
| Stocks | 30/36 | €795 | €1,549 | +€754 | +94.8% |
| Amounts receivable within one year | 40/41 | €880 | €6,327 | +€5,447 | +619.2% |
| Trade receivables | 40 | - | €4,422 | +€4,422 | |
| Other amounts receivable | 41 | €880 | €1,904 | +€1,024 | +116.5% |
| Cash at bank and in hand | 54/58 | €516 | €2,137 | +€1,621 | +314.0% |
| Total equity and liabilities | 10/49 | €3,728 | €13,824 | +€10,096 | +270.8% |
| Equity | 10/15 | -€10,618 | -€9,769 | +€849 | +8.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,118 | -€13,269 | +€849 | +6.0% |
| Amounts payable | 17/49 | €14,346 | €23,593 | +€9,247 | +64.5% |
| Amounts payable within one year | 42/48 | €14,346 | €23,593 | +€9,247 | +64.5% |
| Trade debts | 44 | €4,133 | €6,871 | +€2,738 | +66.3% |
| Suppliers | 440/4 | €4,133 | €6,871 | +€2,738 | +66.3% |
| Taxes, remuneration and social security | 45 | €4,518 | €4,318 | -€200 | -4.4% |
| Taxes | 450/3 | €1,515 | €2,783 | +€1,268 | +83.7% |
| Remuneration and social security | 454/9 | €3,003 | €1,535 | -€1,468 | -48.9% |
| Other amounts payable | 47/48 | €5,695 | €12,404 | +€6,709 | +117.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €214 | +€94 | +78.7% |
| Other operating charges | 640/8 | €600 | €609 | +€9 | +1.5% |
| Gross operating margin | 9900 | -€8,443 | €2,880 | +€11,323 | |
| Operating profit (loss) | 9901 | -€9,163 | €2,057 | +€11,220 | |
| Financial income | 75/76B | €254 | €87 | -€168 | -65.9% |
| Recurring financial income | 75 | €254 | €87 | -€168 | -65.9% |
| Financial charges | 65/66B | €115 | €1,295 | +€1,179 | +1021.2% |
| Recurring financial charges | 65 | €115 | €1,295 | +€1,179 | +1021.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,024 | €849 | +€9,873 | |
| Profit (loss) for the period | 9904 | -€9,024 | €849 | +€9,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,024 | €849 | +€9,873 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.