LUKA Beheer: 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.
LUKA Beheer
Largest movements
- Cash -€390,404
down €390,404 (-72.0%), from €542,297 to €151,893
mainly Contributions, distributions and other (-€290,000) and Tax, wage and social debts (-€84,445)
- Reserves -€287,967
down €287,967 (-11.9%), from €2.4m to €2.1m
- Tax, wage and social debts -€84,445
down €84,445 (-87.8%), from €96,125 to €11,680
of which Taxes: -€84,445
- Financial income -€500,137
down €500,137 (-97.1%), from €514,904 to €14,766
- Taxes -€52,602
down €52,602 (-97.1%), from €54,153 to €1,551
- Gross operating margin -€24,228
down €24,228, from €15,859 to -€8,369
- Financial charges -€1,363
down €1,363 (-56.7%), from €2,404 to €1,041
- Other operating charges -€169
down €169 (-12.7%), from €1,330 to €1,160
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 | €4,610,175 | €4,262,658 | -€347,517 | -7.5% |
| Fixed assets | 21/28 | €3,739,332 | €3,738,720 | -€612 | 0.0% |
| Tangible fixed assets | 22/27 | €1,833 | €1,221 | -€612 | -33.4% |
| Furniture and vehicles | 24 | €1,833 | €1,221 | -€612 | -33.4% |
| Financial fixed assets | 28 | €3,737,500 | €3,737,500 | = | 0.0% |
| Current assets | 29/58 | €870,843 | €523,938 | -€346,905 | -39.8% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €122,042 | €163,561 | +€41,519 | +34.0% |
| Trade receivables | 40 | €14,520 | €29,040 | +€14,520 | +100% |
| Other amounts receivable | 41 | €107,522 | €134,521 | +€26,999 | +25.1% |
| Cash at bank and in hand | 54/58 | €542,297 | €151,893 | -€390,404 | -72.0% |
| Deferred charges and accrued income | 490/1 | €6,504 | €8,484 | +€1,980 | +30.4% |
| Total equity and liabilities | 10/49 | €4,610,175 | €4,262,658 | -€347,517 | -7.5% |
| Equity | 10/15 | €4,501,146 | €4,213,179 | -€287,967 | -6.4% |
| Contributions | 10/11 | €2,083,800 | €2,083,800 | = | 0.0% |
| Reserves | 13 | €2,417,346 | €2,129,379 | -€287,967 | -11.9% |
| Distributable reserves | 133 | €2,417,346 | €2,129,379 | -€287,967 | -11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,029 | €49,479 | -€59,550 | -54.6% |
| Amounts payable within one year | 42/48 | €109,029 | €49,479 | -€59,550 | -54.6% |
| Trade debts | 44 | €12,904 | €37,799 | +€24,895 | +193% |
| Suppliers | 440/4 | €12,904 | €37,799 | +€24,895 | +193% |
| Taxes, remuneration and social security | 45 | €96,125 | €11,680 | -€84,445 | -87.8% |
| Taxes | 450/3 | €96,125 | €11,680 | -€84,445 | -87.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €612 | = | 0.0% |
| Other operating charges | 640/8 | €1,330 | €1,160 | -€169 | -12.7% |
| Gross operating margin | 9900 | €15,859 | -€8,369 | -€24,228 | |
| Operating profit (loss) | 9901 | €13,918 | -€10,142 | -€24,059 | |
| Financial income | 75/76B | €514,904 | €14,766 | -€500,137 | -97.1% |
| Recurring financial income | 75 | €514,904 | €14,766 | -€500,137 | -97.1% |
| Financial charges | 65/66B | €2,404 | €1,041 | -€1,363 | -56.7% |
| Recurring financial charges | 65 | €2,404 | €1,041 | -€1,363 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €526,417 | €3,584 | -€522,833 | -99.3% |
| Income taxes | 67/77 | €54,153 | €1,551 | -€52,602 | -97.1% |
| Profit (loss) for the period | 9904 | €472,264 | €2,033 | -€470,231 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €472,264 | €2,033 | -€470,231 | -99.6% |
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 18 October 2026 via checked.be.