LUKA CLEANING & 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.
LUKA CLEANING & SERVICES
Largest movements
- Tangible fixed assets +€24,378
up €24,378 (+70.9%), from €34,401 to €58,779
- Receivables within one year -€11,017
down €11,017 (-14.2%), from €77,835 to €66,818
of which Trade receivables: -€16,293
- Cash +€8,760
up €8,760 (+26.4%), from €33,237 to €41,997
mainly Other debts (+€25,000) and Trade debts (+€21,067)
- Other debts +€25,000
new in 2025: €25,000
- Trade debts +€21,067
up €21,067 (+337.3%), from €6,245 to €27,312
- Profit (loss) carried forward -€16,888
down €16,888 (-18.1%), from €93,148 to €76,261
- Tax, wage and social debts -€6,815
down €6,815 (-37.8%), from €18,020 to €11,205
of which Taxes: -€8,747
- Gross operating margin -€28,769
down €28,769 (-33.5%), from €85,893 to €57,124
- Taxes -€8,793
down €8,793 (-70.6%), from €12,452 to €3,659
- Depreciation +€7,750
up €7,750 (+82.9%), from €9,350 to €17,099
- Staff costs -€1,771
down €1,771 (-5.9%), from €29,819 to €28,048
- Financial charges -€1,038
down €1,038 (-87.7%), from €1,183 to €145
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.
Cash bridge derived
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 | €145,474 | €167,837 | +€22,364 | +15.4% |
| Fixed assets | 21/28 | €34,401 | €58,779 | +€24,378 | +70.9% |
| Tangible fixed assets | 22/27 | €34,401 | €58,779 | +€24,378 | +70.9% |
| Furniture and vehicles | 24 | €34,401 | €58,779 | +€24,378 | +70.9% |
| Current assets | 29/58 | €111,072 | €109,058 | -€2,014 | -1.8% |
| Amounts receivable within one year | 40/41 | €77,835 | €66,818 | -€11,017 | -14.2% |
| Trade receivables | 40 | €60,994 | €44,701 | -€16,293 | -26.7% |
| Other amounts receivable | 41 | €16,841 | €22,117 | +€5,276 | +31.3% |
| Cash at bank and in hand | 54/58 | €33,237 | €41,997 | +€8,760 | +26.4% |
| Deferred charges and accrued income | 490/1 | - | €243 | +€243 | |
| Total equity and liabilities | 10/49 | €145,474 | €167,837 | +€22,364 | +15.4% |
| Equity | 10/15 | €121,208 | €104,321 | -€16,888 | -13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,148 | €76,261 | -€16,888 | -18.1% |
| Amounts payable | 17/49 | €24,265 | €63,517 | +€39,251 | +161.8% |
| Amounts payable within one year | 42/48 | €24,265 | €63,517 | +€39,251 | +161.8% |
| Trade debts | 44 | €6,245 | €27,312 | +€21,067 | +337.3% |
| Suppliers | 440/4 | €6,245 | €27,312 | +€21,067 | +337.3% |
| Taxes, remuneration and social security | 45 | €18,020 | €11,205 | -€6,815 | -37.8% |
| Taxes | 450/3 | €12,452 | €3,704 | -€8,747 | -70.3% |
| Remuneration and social security | 454/9 | €5,569 | €7,500 | +€1,932 | +34.7% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €29,819 | €28,048 | -€1,771 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,350 | €17,099 | +€7,750 | +82.9% |
| Other operating charges | 640/8 | €766 | €1,239 | +€472 | +61.6% |
| Gross operating margin | 9900 | €85,893 | €57,124 | -€28,769 | -33.5% |
| Operating profit (loss) | 9901 | €45,958 | €10,738 | -€35,220 | -76.6% |
| Financial income | 75/76B | €969 | €1,178 | +€209 | +21.6% |
| Recurring financial income | 75 | €969 | €1,178 | +€209 | +21.6% |
| Financial charges | 65/66B | €1,183 | €145 | -€1,038 | -87.7% |
| Recurring financial charges | 65 | €1,183 | €145 | -€1,038 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €45,744 | €11,771 | -€33,973 | -74.3% |
| Income taxes | 67/77 | €12,452 | €3,659 | -€8,793 | -70.6% |
| Profit (loss) for the period | 9904 | €33,292 | €8,112 | -€25,180 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,292 | €8,112 | -€25,180 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.