LUKA Group: 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 Group
Largest movements
- Cash +€5,046
up €5,046 (+9.7%), from €51,949 to €56,995
mainly Trade debts (+€4,213) and Other debts (+€1,957)
- Trade debts +€4,213
up €4,213 (+50.4%), from €8,366 to €12,578
- Other debts +€1,957
up €1,957 (+4.4%), from €44,807 to €46,763
- Tax, wage and social debts -€1,442
down €1,442 (-100.0%), from €1,442 to €0
- Advances received +€1,210
new in 2025: €1,210
- Profit (loss) carried forward -€732
down €732 (-5.2%), from -€13,954 to -€14,686
- Gross operating margin -€14,847
down €14,847 (-95.3%), from €15,577 to €730
- Taxes -€1,977
down €1,977 (-100.0%), from €1,977 to €0
- Other operating charges -€1,457
down €1,457 (-50.8%), from €2,867 to €1,410
- Depreciation -€243
down €243 (-100.0%), from €243 to €0
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 | €59,300 | €64,505 | +€5,205 | +8.8% |
| Fixed assets | 21/28 | €2,213 | €2,213 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,213 | €2,213 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,275 | €121 | -€1,154 | -90.5% |
| Furniture and vehicles | 24 | €938 | €2,091 | +€1,154 | +123.1% |
| Current assets | 29/58 | €57,087 | €62,292 | +€5,205 | +9.1% |
| Stocks and contracts in progress | 3 | €906 | €906 | = | 0.0% |
| Stocks | 30/36 | €906 | €906 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,864 | €2,949 | +€85 | +3.0% |
| Trade receivables | 40 | €1,107 | €1,188 | +€82 | +7.4% |
| Other amounts receivable | 41 | €1,758 | €1,761 | +€3 | +0.2% |
| Cash at bank and in hand | 54/58 | €51,949 | €56,995 | +€5,046 | +9.7% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,443 | +€75 | +5.5% |
| Total equity and liabilities | 10/49 | €59,300 | €64,505 | +€5,205 | +8.8% |
| Equity | 10/15 | €4,685 | €3,953 | -€732 | -15.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47 | €47 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47 | €47 | = | 0.0% |
| Reserves not available under the articles | 1311 | €47 | €47 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,954 | -€14,686 | -€732 | -5.2% |
| Amounts payable | 17/49 | €54,615 | €60,552 | +€5,937 | +10.9% |
| Amounts payable within one year | 42/48 | €54,615 | €60,552 | +€5,937 | +10.9% |
| Trade debts | 44 | €8,366 | €12,578 | +€4,213 | +50.4% |
| Suppliers | 440/4 | €8,366 | €12,578 | +€4,213 | +50.4% |
| Advances received on contracts in progress | 46 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | €1,442 | €0 | -€1,442 | -100.0% |
| Taxes | 450/3 | €1,442 | €0 | -€1,442 | -100.0% |
| Other amounts payable | 47/48 | €44,807 | €46,763 | +€1,957 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €0 | -€243 | -100.0% |
| Other operating charges | 640/8 | €2,867 | €1,410 | -€1,457 | -50.8% |
| Gross operating margin | 9900 | €15,577 | €730 | -€14,847 | -95.3% |
| Operating profit (loss) | 9901 | €12,466 | -€680 | -€13,146 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €76 | €52 | -€25 | -32.1% |
| Recurring financial charges | 65 | €76 | €52 | -€25 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €12,392 | -€732 | -€13,124 | |
| Income taxes | 67/77 | €1,977 | €0 | -€1,977 | -100.0% |
| Profit (loss) for the period | 9904 | €10,415 | -€732 | -€11,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,415 | -€732 | -€11,147 |
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 11 October 2026 via checked.be.