Luck Kobs: 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.
Luck Kobs
Largest movements
- Receivables within one year +€6,457
up €6,457 (+285%), from €2,267 to €8,724
of which Trade receivables: +€6,060
- Deferred charges and accrued income +€2,635
up €2,635 (+58.1%), from €4,536 to €7,170
- Cash +€979
up €979 (+43.4%), from €2,253 to €3,232
mainly Net result for the year (+€12,890) and Other debts (+€3,866)
- Intangible fixed assets -€729
down €729 (-4.6%), from €15,729 to €15,000
- Profit (loss) carried forward +€12,890
up €12,890 (+17.2%), from -€74,844 to -€61,954
- Debts after one year -€6,434
down €6,434 (-24.6%), from €26,196 to €19,762
- Other debts +€3,866
up €3,866 (+6.9%), from €56,424 to €60,290
- Advances received -€900
down €900 (-35.8%), from €2,511 to €1,611
- Gross operating margin +€27,866
up €27,866, from -€12,683 to €15,183
- Depreciation -€2,564
down €2,564 (-72.2%), from €3,553 to €989
- Other operating charges -€453
down €453 (-55.1%), from €823 to €370
- Financial charges -€179
down €179 (-16.1%), from €1,113 to €934
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 | €25,046 | €34,427 | +€9,381 | +37.5% |
| Fixed assets | 21/28 | €15,989 | €15,300 | -€689 | -4.3% |
| Intangible fixed assets | 21 | €15,729 | €15,000 | -€729 | -4.6% |
| Tangible fixed assets | 22/27 | €260 | - | -€260 | |
| Plant, machinery and equipment | 23 | €260 | - | -€260 | |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €9,057 | €19,127 | +€10,071 | +111% |
| Amounts receivable within one year | 40/41 | €2,267 | €8,724 | +€6,457 | +285% |
| Trade receivables | 40 | €1,702 | €7,762 | +€6,060 | +356% |
| Other amounts receivable | 41 | €565 | €963 | +€397 | +70.2% |
| Cash at bank and in hand | 54/58 | €2,253 | €3,232 | +€979 | +43.4% |
| Deferred charges and accrued income | 490/1 | €4,536 | €7,170 | +€2,635 | +58.1% |
| Total equity and liabilities | 10/49 | €25,046 | €34,427 | +€9,381 | +37.5% |
| Equity | 10/15 | -€72,344 | -€59,454 | +€12,890 | +17.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,844 | -€61,954 | +€12,890 | +17.2% |
| Amounts payable | 17/49 | €97,389 | €93,881 | -€3,508 | -3.6% |
| Amounts payable after more than one year | 17 | €26,196 | €19,762 | -€6,434 | -24.6% |
| Financial debts | 170/4 | €26,196 | €19,762 | -€6,434 | -24.6% |
| Amounts payable within one year | 42/48 | €66,071 | €68,691 | +€2,619 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €6,267 | €6,434 | +€167 | +2.7% |
| Trade debts | 44 | €666 | €356 | -€310 | -46.5% |
| Suppliers | 440/4 | €316 | €356 | +€40 | +12.8% |
| Bills of exchange payable | 441 | €350 | - | -€350 | |
| Advances received on contracts in progress | 46 | €2,511 | €1,611 | -€900 | -35.8% |
| Taxes, remuneration and social security | 45 | €204 | - | -€204 | |
| Taxes | 450/3 | €204 | - | -€204 | |
| Other amounts payable | 47/48 | €56,424 | €60,290 | +€3,866 | +6.9% |
| Accrued charges and deferred income | 492/3 | €5,122 | €5,428 | +€306 | +6.0% |
| Non-recurring operating income | 76A | €50 | €151 | +€101 | +203% |
| Remuneration, social security and pensions | 62 | €121 | - | -€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,553 | €989 | -€2,564 | -72.2% |
| Other operating charges | 640/8 | €823 | €370 | -€453 | -55.1% |
| Gross operating margin | 9900 | -€12,683 | €15,183 | +€27,866 | |
| Operating profit (loss) | 9901 | -€17,181 | €13,824 | +€31,005 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,113 | €934 | -€179 | -16.1% |
| Recurring financial charges | 65 | €1,113 | €934 | -€179 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,293 | €12,890 | +€31,183 | |
| Profit (loss) for the period | 9904 | -€18,293 | €12,890 | +€31,183 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,293 | €12,890 | +€31,183 |
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 22 October 2026 via checked.be.