Lluka Consult: 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.
Lluka Consult
Largest movements
- Receivables within one year +€16,174
up €16,174 (+28.5%), from €56,739 to €72,913
of which Other amounts receivable: +€15,578
- Tangible fixed assets +€15,247
up €15,247 (+73.0%), from €20,896 to €36,143
of which Furniture and vehicles: +€20,897
- Deferred charges and accrued income +€1,302
new in 2023: €1,302
- Other debts +€30,319
up €30,319 (+140%), from €21,656 to €51,975
- Tax, wage and social debts -€7,400
down €7,400 (-53.8%), from €13,762 to €6,362
- Current portion of long-term debt +€6,486
up €6,486 (+86.1%), from €7,536 to €14,022
- Debts after one year +€6,226
up €6,226 (+57.7%), from €10,783 to €17,009
- Trade debts -€5,603
down €5,603 (-52.2%), from €10,743 to €5,141
- Other operating charges -€8,815
down €8,815 (-97.7%), from €9,025 to €210
- Gross operating margin -€5,792
down €5,792 (-39.2%), from €14,787 to €8,996
- Financial income +€2,812
up €2,812 (+162%), from €1,732 to €4,543
- Financial charges +€1,700
up €1,700 (+182%), from €933 to €2,633
- Depreciation +€1,021
up €1,021 (+18.1%), from €5,650 to €6,670
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,634 | €110,358 | +€32,724 | +42.2% |
| Fixed assets | 21/28 | €20,896 | €36,143 | +€15,247 | +73.0% |
| Tangible fixed assets | 22/27 | €20,896 | €36,143 | +€15,247 | +73.0% |
| Furniture and vehicles | 24 | - | €20,897 | +€20,897 | |
| Leasing and similar rights | 25 | €20,896 | €15,246 | -€5,650 | -27.0% |
| Current assets | 29/58 | €56,739 | €74,216 | +€17,477 | +30.8% |
| Amounts receivable within one year | 40/41 | €56,739 | €72,913 | +€16,174 | +28.5% |
| Trade receivables | 40 | €18,244 | €18,839 | +€595 | +3.3% |
| Other amounts receivable | 41 | €38,495 | €54,074 | +€15,578 | +40.5% |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Deferred charges and accrued income | 490/1 | - | €1,302 | +€1,302 | |
| Total equity and liabilities | 10/49 | €77,634 | €110,358 | +€32,724 | +42.2% |
| Equity | 10/15 | €13,083 | €15,850 | +€2,767 | +21.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,083 | €13,850 | +€2,767 | +25.0% |
| Amounts payable | 17/49 | €64,551 | €94,509 | +€29,957 | +46.4% |
| Amounts payable after more than one year | 17 | €10,783 | €17,009 | +€6,226 | +57.7% |
| Financial debts | 170/4 | €10,783 | €17,009 | +€6,226 | +57.7% |
| Amounts payable within one year | 42/48 | €53,768 | €77,499 | +€23,731 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €7,536 | €14,022 | +€6,486 | +86.1% |
| Financial debts | 43 | €71 | - | -€71 | |
| Credit institutions | 430/8 | €71 | - | -€71 | |
| Trade debts | 44 | €10,743 | €5,141 | -€5,603 | -52.2% |
| Suppliers | 440/4 | €10,743 | €5,141 | -€5,603 | -52.2% |
| Taxes, remuneration and social security | 45 | €13,762 | €6,362 | -€7,400 | -53.8% |
| Taxes | 450/3 | €13,762 | €6,362 | -€7,400 | -53.8% |
| Other amounts payable | 47/48 | €21,656 | €51,975 | +€30,319 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,650 | €6,670 | +€1,021 | +18.1% |
| Other operating charges | 640/8 | €9,025 | €210 | -€8,815 | -97.7% |
| Gross operating margin | 9900 | €14,787 | €8,996 | -€5,792 | -39.2% |
| Operating profit (loss) | 9901 | €113 | €2,115 | +€2,002 | +1,775% |
| Financial income | 75/76B | €1,732 | €4,543 | +€2,812 | +162% |
| Recurring financial income | 75 | €1,732 | €4,543 | +€2,812 | +162% |
| Financial charges | 65/66B | €933 | €2,633 | +€1,700 | +182% |
| Recurring financial charges | 65 | €933 | €2,633 | +€1,700 | +182% |
| Profit (loss) for the period before taxes | 9903 | €912 | €4,025 | +€3,114 | +341% |
| Income taxes | 67/77 | €1,806 | €1,259 | -€547 | -30.3% |
| Profit (loss) for the period | 9904 | -€894 | €2,767 | +€3,661 | |
| Profit (loss) for the period to be appropriated | 9905 | -€894 | €2,767 | +€3,661 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.