LOUKA 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.
LOUKA SERVICES
Largest movements
- Stocks and contracts -€26,669
down €26,669 (-29.8%), from €89,397 to €62,728
- Receivables within one year -€5,202
down €5,202 (-21.5%), from €24,223 to €19,020
of which Trade receivables: -€5,202
- Tangible fixed assets +€4,472
up €4,472 (+45.6%), from €9,812 to €14,283
of which Other tangible fixed assets: +€7,301
- Cash +€3,697
up €3,697 (+9.0%), from €40,861 to €44,558
mainly Stocks and contracts (+€26,669) and Net result for the year (+€12,173)
- Other debts -€27,816
down €27,816 (-95.4%), from €29,168 to €1,352
- Tax, wage and social debts -€16,488
down €16,488 (-61.0%), from €27,024 to €10,536
of which Remuneration and social security: -€19,288
- Profit (loss) carried forward +€12,173
up €12,173 (+24.6%), from €49,491 to €61,664
- Trade debts +€8,033
up €8,033 (+51.5%), from €15,600 to €23,633
- Staff costs -€118,638
down €118,638 (-100%), from €118,638 to €0
- Gross operating margin -€107,138
down €107,138 (-83.5%), from €128,277 to €21,139
- Taxes +€2,133
up €2,133 (+152%), from €1,407 to €3,541
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 | €171,011 | €146,913 | -€24,098 | -14.1% |
| Fixed assets | 21/28 | €13,047 | €17,519 | +€4,472 | +34.3% |
| Tangible fixed assets | 22/27 | €9,812 | €14,283 | +€4,472 | +45.6% |
| Plant, machinery and equipment | 23 | €6,397 | €3,951 | -€2,446 | -38.2% |
| Furniture and vehicles | 24 | €2,999 | €2,615 | -€383 | -12.8% |
| Other tangible fixed assets | 26 | €416 | €7,717 | +€7,301 | +1,756% |
| Financial fixed assets | 28 | €3,236 | €3,236 | = | 0.0% |
| Current assets | 29/58 | €157,964 | €129,394 | -€28,570 | -18.1% |
| Stocks and contracts in progress | 3 | €89,397 | €62,728 | -€26,669 | -29.8% |
| Stocks | 30/36 | €89,397 | €62,728 | -€26,669 | -29.8% |
| Amounts receivable within one year | 40/41 | €24,223 | €19,020 | -€5,202 | -21.5% |
| Trade receivables | 40 | €19,830 | €14,628 | -€5,202 | -26.2% |
| Other amounts receivable | 41 | €4,393 | €4,392 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €40,861 | €44,558 | +€3,697 | +9.0% |
| Deferred charges and accrued income | 490/1 | €3,483 | €3,088 | -€395 | -11.4% |
| Total equity and liabilities | 10/49 | €171,011 | €146,913 | -€24,098 | -14.1% |
| Equity | 10/15 | €99,220 | €111,392 | +€12,173 | +12.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €29,728 | €29,728 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €24,228 | €24,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,491 | €61,664 | +€12,173 | +24.6% |
| Amounts payable | 17/49 | €71,792 | €35,521 | -€36,271 | -50.5% |
| Amounts payable within one year | 42/48 | €71,792 | €35,521 | -€36,271 | -50.5% |
| Trade debts | 44 | €15,600 | €23,633 | +€8,033 | +51.5% |
| Suppliers | 440/4 | €15,600 | €23,633 | +€8,033 | +51.5% |
| Taxes, remuneration and social security | 45 | €27,024 | €10,536 | -€16,488 | -61.0% |
| Taxes | 450/3 | €4,608 | €7,407 | +€2,800 | +60.8% |
| Remuneration and social security | 454/9 | €22,416 | €3,128 | -€19,288 | -86.0% |
| Other amounts payable | 47/48 | €29,168 | €1,352 | -€27,816 | -95.4% |
| Remuneration, social security and pensions | 62 | €118,638 | €0 | -€118,638 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,883 | €4,186 | +€303 | +7.8% |
| Other operating charges | 640/8 | - | €899 | +€899 | |
| Gross operating margin | 9900 | €128,277 | €21,139 | -€107,138 | -83.5% |
| Operating profit (loss) | 9901 | €5,756 | €16,054 | +€10,298 | +179% |
| Financial income | 75/76B | €1,060 | €511 | -€550 | -51.8% |
| Recurring financial income | 75 | €1,060 | €511 | -€550 | -51.8% |
| Financial charges | 65/66B | €913 | €851 | -€62 | -6.8% |
| Recurring financial charges | 65 | €913 | €851 | -€62 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €5,903 | €15,713 | +€9,810 | +166% |
| Income taxes | 67/77 | €1,407 | €3,541 | +€2,133 | +152% |
| Profit (loss) for the period | 9904 | €4,496 | €12,173 | +€7,677 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €4,496 | €12,173 | +€7,677 | +171% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.