LUKA HOLDING: 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 HOLDING
Largest movements
- Cash +€660,216
up €660,216 (+27.0%), from €2.4m to €3.1m
mainly Net result for the year (+€1.3m) and Deferred charges and accrued income (+€45,573)
- Reserves +€1.3m
up €1.3m (+82.4%), from €1.5m to €2.8m
of which Distributable reserves: +€1.3m
- Other debts -€707,691
down €707,691 (-13.3%), from €5.3m to €4.6m
- Financial income +€137,763
up €137,763 (+11.9%), from €1.2m to €1.3m
- Financial charges -€25,552
down €25,552 (-7.8%), from €327,145 to €301,593
- Gross operating margin -€15,856
down €15,856 (-5.5%), from €287,533 to €271,677
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 | €20,963,437 | €21,510,842 | +€547,405 | +2.6% |
| Fixed assets | 21/28 | €16,103,906 | €16,103,906 | = | 0.0% |
| Financial fixed assets | 28 | €16,103,906 | €16,103,906 | = | 0.0% |
| Current assets | 29/58 | €4,859,531 | €5,406,936 | +€547,405 | +11.3% |
| Amounts receivable after more than one year | 29 | €126,373 | €126,373 | = | 0.0% |
| Other amounts receivable | 291 | €126,373 | €126,373 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €130,142 | €96,737 | -€33,405 | -25.7% |
| Trade receivables | 40 | €20,000 | €8,000 | -€12,000 | -60.0% |
| Other amounts receivable | 41 | €110,142 | €88,737 | -€21,405 | -19.4% |
| Current investments | 50/53 | €2,033,833 | €2,000,000 | -€33,833 | -1.7% |
| Cash at bank and in hand | 54/58 | €2,443,610 | €3,103,826 | +€660,216 | +27.0% |
| Deferred charges and accrued income | 490/1 | €125,573 | €80,000 | -€45,573 | -36.3% |
| Total equity and liabilities | 10/49 | €20,963,437 | €21,510,842 | +€547,405 | +2.6% |
| Equity | 10/15 | €15,533,912 | €16,798,210 | +€1.3m | +8.1% |
| Contributions | 10/11 | €14,000,000 | €14,000,000 | = | 0.0% |
| Capital | 10 | €14,000,000 | €14,000,000 | = | 0.0% |
| Issued capital | 100 | €14,000,000 | €14,000,000 | = | 0.0% |
| Reserves | 13 | €1,533,912 | €2,798,210 | +€1.3m | +82.4% |
| Non-distributable reserves | 130/1 | €1,400,000 | €1,400,000 | = | 0.0% |
| Legal reserve | 130 | €1,400,000 | €1,400,000 | = | 0.0% |
| Distributable reserves | 133 | €133,912 | €1,398,210 | +€1.3m | +944% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,429,525 | €4,712,632 | -€716,893 | -13.2% |
| Amounts payable within one year | 42/48 | €5,429,525 | €4,712,632 | -€716,893 | -13.2% |
| Trade debts | 44 | €1,333 | €935 | -€398 | -29.9% |
| Suppliers | 440/4 | €1,333 | €935 | -€398 | -29.9% |
| Taxes, remuneration and social security | 45 | €99,188 | €90,384 | -€8,804 | -8.9% |
| Taxes | 450/3 | €99,188 | €90,384 | -€8,804 | -8.9% |
| Other amounts payable | 47/48 | €5,329,004 | €4,621,313 | -€707,691 | -13.3% |
| Other operating charges | 640/8 | €1,154 | €1,123 | -€31 | -2.6% |
| Gross operating margin | 9900 | €287,533 | €271,677 | -€15,856 | -5.5% |
| Operating profit (loss) | 9901 | €286,379 | €270,554 | -€15,825 | -5.5% |
| Financial income | 75/76B | €1,162,341 | €1,300,103 | +€137,763 | +11.9% |
| Recurring financial income | 75 | €1,162,341 | €1,300,103 | +€137,763 | +11.9% |
| Financial charges | 65/66B | €327,145 | €301,593 | -€25,552 | -7.8% |
| Recurring financial charges | 65 | €327,145 | €301,593 | -€25,552 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €1,121,575 | €1,269,064 | +€147,489 | +13.2% |
| Income taxes | 67/77 | €5,394 | €4,766 | -€628 | -11.6% |
| Profit (loss) for the period | 9904 | €1,116,181 | €1,264,298 | +€148,117 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,116,181 | €1,264,298 | +€148,117 | +13.3% |
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 17 October 2026 via checked.be.