LUKA RENOVATION: 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 RENOVATION
Largest movements
- Cash +€24,769
up €24,769 (+866%), from €2,861 to €27,630
mainly Other debts (+€18,013) and Tax, wage and social debts (+€7,153)
- Receivables within one year +€5,271
up €5,271 (+50.0%), from €10,533 to €15,804
of which Trade receivables: +€4,565
- Tangible fixed assets +€867
new in 2025: €867
- Other debts +€18,013
new in 2025: €18,013
- Tax, wage and social debts +€7,153
new in 2025: €7,153
of which Taxes: +€4,153
- Trade debts +€4,721
up €4,721 (+111%), from €4,250 to €8,971
- Profit (loss) carried forward +€1,021
up €1,021 (+15.4%), from €6,644 to €7,665
- Gross operating margin +€1,457
up €1,457 (+53,570%), from €3 to €1,460
- Taxes +€255
new in 2025: €255
- Depreciation +€197
new in 2025: €197
- Financial income +€193
up €193 (+38,502%), from €1 to €193
- Financial charges +€50
up €50 (+38.3%), from €130 to €180
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 | €13,394 | €44,301 | +€30,907 | +231% |
| Fixed assets | 21/28 | - | €867 | +€867 | |
| Tangible fixed assets | 22/27 | - | €867 | +€867 | |
| Plant, machinery and equipment | 23 | - | €867 | +€867 | |
| Current assets | 29/58 | €13,394 | €43,434 | +€30,040 | +224% |
| Amounts receivable within one year | 40/41 | €10,533 | €15,804 | +€5,271 | +50.0% |
| Trade receivables | 40 | €8,680 | €13,245 | +€4,565 | +52.6% |
| Other amounts receivable | 41 | €1,853 | €2,559 | +€706 | +38.1% |
| Cash at bank and in hand | 54/58 | €2,861 | €27,630 | +€24,769 | +866% |
| Total equity and liabilities | 10/49 | €13,394 | €44,301 | +€30,907 | +231% |
| Equity | 10/15 | €9,144 | €10,165 | +€1,021 | +11.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,644 | €7,665 | +€1,021 | +15.4% |
| Amounts payable | 17/49 | €4,250 | €34,136 | +€29,886 | +703% |
| Amounts payable within one year | 42/48 | €4,250 | €34,136 | +€29,886 | +703% |
| Trade debts | 44 | €4,250 | €8,971 | +€4,721 | +111% |
| Suppliers | 440/4 | €4,250 | €8,971 | +€4,721 | +111% |
| Taxes, remuneration and social security | 45 | - | €7,153 | +€7,153 | |
| Taxes | 450/3 | - | €4,153 | +€4,153 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €18,013 | +€18,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €197 | +€197 | |
| Gross operating margin | 9900 | €3 | €1,460 | +€1,457 | +53,570% |
| Operating profit (loss) | 9901 | €3 | €1,263 | +€1,260 | +46,331% |
| Financial income | 75/76B | €1 | €193 | +€193 | +38,502% |
| Recurring financial income | 75 | €1 | €193 | +€193 | +38,502% |
| Financial charges | 65/66B | €130 | €180 | +€50 | +38.3% |
| Recurring financial charges | 65 | €130 | €180 | +€50 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | -€127 | €1,276 | +€1,403 | |
| Income taxes | 67/77 | - | €255 | +€255 | |
| Profit (loss) for the period | 9904 | -€127 | €1,021 | +€1,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€127 | €1,021 | +€1,148 |
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 27 October 2026 via checked.be.