Luc Staes BV: 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.
Luc Staes BV
Largest movements
- Cash +€52,053
up €52,053 (+49.0%), from €106,290 to €158,343
mainly Net result for the year (+€60,779) and Tax, wage and social debts (+€17,876)
- Receivables within one year +€22,734
new in 2025: €22,734
- Deferred charges and accrued income +€3,832
new in 2025: €3,832
- Reserves +€60,779
up €60,779 (+78.5%), from €77,417 to €138,196
- Tax, wage and social debts +€17,876
up €17,876 (+83.9%), from €21,294 to €39,170
- Gross operating margin +€29,879
up €29,879 (+59.4%), from €50,279 to €80,158
- Taxes +€5,372
up €5,372 (+48.5%), from €11,075 to €16,447
- Financial charges +€2,652
up €2,652 (+2,886%), from €92 to €2,744
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 | €106,290 | €184,909 | +€78,619 | +74.0% |
| Current assets | 29/58 | €106,290 | €184,909 | +€78,619 | +74.0% |
| Amounts receivable within one year | 40/41 | - | €22,734 | +€22,734 | |
| Trade receivables | 40 | - | €22,734 | +€22,734 | |
| Cash at bank and in hand | 54/58 | €106,290 | €158,343 | +€52,053 | +49.0% |
| Deferred charges and accrued income | 490/1 | - | €3,832 | +€3,832 | |
| Total equity and liabilities | 10/49 | €106,290 | €184,909 | +€78,619 | +74.0% |
| Equity | 10/15 | €79,417 | €140,196 | +€60,779 | +76.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €77,417 | €138,196 | +€60,779 | +78.5% |
| Distributable reserves | 133 | €77,417 | €138,196 | +€60,779 | +78.5% |
| Amounts payable | 17/49 | €26,873 | €44,713 | +€17,841 | +66.4% |
| Amounts payable within one year | 42/48 | €26,873 | €44,713 | +€17,841 | +66.4% |
| Trade debts | 44 | - | €830 | +€830 | |
| Suppliers | 440/4 | - | €830 | +€830 | |
| Taxes, remuneration and social security | 45 | €21,294 | €39,170 | +€17,876 | +83.9% |
| Taxes | 450/3 | €21,294 | €39,170 | +€17,876 | +83.9% |
| Other amounts payable | 47/48 | €5,578 | €4,713 | -€865 | -15.5% |
| Other operating charges | 640/8 | €681 | €188 | -€493 | -72.4% |
| Gross operating margin | 9900 | €50,279 | €80,158 | +€29,879 | +59.4% |
| Operating profit (loss) | 9901 | €49,599 | €79,970 | +€30,371 | +61.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €92 | €2,744 | +€2,652 | +2,886% |
| Recurring financial charges | 65 | €92 | €2,744 | +€2,652 | +2,886% |
| Profit (loss) for the period before taxes | 9903 | €49,511 | €77,226 | +€27,715 | +56.0% |
| Income taxes | 67/77 | €11,075 | €16,447 | +€5,372 | +48.5% |
| Profit (loss) for the period | 9904 | €38,437 | €60,779 | +€22,342 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,437 | €60,779 | +€22,342 | +58.1% |
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 28 October 2026 via checked.be.