LUKA DAKWERKEN: 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 DAKWERKEN
Largest movements
- Cash +€50,139
up €50,139 (+34.7%), from €144,437 to €194,575
mainly Trade debts (+€25,608) and Advances received (+€21,000)
- Receivables after one year +€13,051
up €13,051 (+10.7%), from €121,949 to €135,000
- Tangible fixed assets -€12,258
down €12,258 (-24.8%), from €49,386 to €37,128
of which Furniture and vehicles: -€12,282
- Trade debts +€25,608
up €25,608 (+71.3%), from €35,934 to €61,542
- Advances received +€21,000
up €21,000 (+91.3%), from €23,000 to €44,000
- Provisions -€7,976
down €7,976 (-29.2%), from €27,330 to €19,354
- Reserves +€7,002
up €7,002 (+4.6%), from €151,616 to €158,617
- Tax, wage and social debts +€6,944
up €6,944 (+13.8%), from €50,296 to €57,240
of which Taxes: +€5,269
- Gross operating margin -€161,350
down €161,350 (-66.2%), from €243,745 to €82,395
- Taxes -€41,382
down €41,382 (-88.7%), from €46,650 to €5,269
- Staff costs +€41,238
up €41,238 (+350%), from €11,786 to €53,025
- Provisions -€24,050
down €24,050, from €16,074 to -€7,976
- Financial income -€3,352
down €3,352 (-93.7%), from €3,576 to €224
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 | €327,883 | €378,160 | +€50,277 | +15.3% |
| Fixed assets | 21/28 | €49,386 | €39,909 | -€9,477 | -19.2% |
| Tangible fixed assets | 22/27 | €49,386 | €37,128 | -€12,258 | -24.8% |
| Plant, machinery and equipment | 23 | €4,260 | €4,284 | +€24 | +0.6% |
| Furniture and vehicles | 24 | €45,126 | €32,844 | -€12,282 | -27.2% |
| Financial fixed assets | 28 | - | €2,781 | +€2,781 | |
| Current assets | 29/58 | €278,497 | €338,251 | +€59,754 | +21.5% |
| Amounts receivable after more than one year | 29 | €121,949 | €135,000 | +€13,051 | +10.7% |
| Other amounts receivable | 291 | €121,949 | €135,000 | +€13,051 | +10.7% |
| Amounts receivable within one year | 40/41 | €11,017 | €8,339 | -€2,678 | -24.3% |
| Trade receivables | 40 | €4,500 | €4,097 | -€403 | -8.9% |
| Other amounts receivable | 41 | €6,517 | €4,241 | -€2,276 | -34.9% |
| Cash at bank and in hand | 54/58 | €144,437 | €194,575 | +€50,139 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,095 | €337 | -€758 | -69.2% |
| Total equity and liabilities | 10/49 | €327,883 | €378,160 | +€50,277 | +15.3% |
| Equity | 10/15 | €156,616 | €163,617 | +€7,002 | +4.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €151,616 | €158,617 | +€7,002 | +4.6% |
| Distributable reserves | 133 | €151,616 | €158,617 | +€7,002 | +4.6% |
| Provisions and deferred taxes | 16 | €27,330 | €19,354 | -€7,976 | -29.2% |
| Provisions for liabilities and charges | 160/5 | €27,330 | €19,354 | -€7,976 | -29.2% |
| Other liabilities and charges | 164/5 | €27,330 | €19,354 | -€7,976 | -29.2% |
| Amounts payable | 17/49 | €143,937 | €195,189 | +€51,251 | +35.6% |
| Amounts payable after more than one year | 17 | €29,240 | €23,467 | -€5,773 | -19.7% |
| Financial debts | 170/4 | €29,240 | €23,467 | -€5,773 | -19.7% |
| Amounts payable within one year | 42/48 | €114,698 | €171,722 | +€57,024 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €5,467 | €5,773 | +€306 | +5.6% |
| Trade debts | 44 | €35,934 | €61,542 | +€25,608 | +71.3% |
| Suppliers | 440/4 | €35,934 | €61,542 | +€25,608 | +71.3% |
| Advances received on contracts in progress | 46 | €23,000 | €44,000 | +€21,000 | +91.3% |
| Taxes, remuneration and social security | 45 | €50,296 | €57,240 | +€6,944 | +13.8% |
| Taxes | 450/3 | €46,650 | €51,919 | +€5,269 | +11.3% |
| Remuneration and social security | 454/9 | €3,646 | €5,321 | +€1,675 | +45.9% |
| Other amounts payable | 47/48 | - | €3,167 | +€3,167 | |
| Remuneration, social security and pensions | 62 | €11,786 | €53,025 | +€41,238 | +350% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,843 | €19,915 | +€3,072 | +18.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,074 | -€7,976 | -€24,050 | |
| Other operating charges | 640/8 | €3,509 | €3,441 | -€68 | -1.9% |
| Gross operating margin | 9900 | €243,745 | €82,395 | -€161,350 | -66.2% |
| Operating profit (loss) | 9901 | €195,534 | €13,991 | -€181,543 | -92.8% |
| Financial income | 75/76B | €3,576 | €224 | -€3,352 | -93.7% |
| Recurring financial income | 75 | €3,576 | €224 | -€3,352 | -93.7% |
| Financial charges | 65/66B | €844 | €1,945 | +€1,102 | +131% |
| Recurring financial charges | 65 | €844 | €1,945 | +€1,102 | +131% |
| Profit (loss) for the period before taxes | 9903 | €198,266 | €12,270 | -€185,996 | -93.8% |
| Income taxes | 67/77 | €46,650 | €5,269 | -€41,382 | -88.7% |
| Profit (loss) for the period | 9904 | €151,616 | €7,002 | -€144,614 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,616 | €7,002 | -€144,614 | -95.4% |
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 29 October 2026 via checked.be.