LUKA STUDIO: 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 STUDIO
Largest movements
- Tangible fixed assets -€6,388
down €6,388 (-23.5%), from €27,193 to €20,805
- Cash +€3,937
up €3,937 (+167.6%), from €2,349 to €6,286
mainly Depreciation (+€6,388) and Receivables within one year (+€1,808)
- Receivables within one year -€1,808
no longer reported in 2025 (was €1,808)
of which Other amounts receivable: -€1,308
- Deferred charges and accrued income +€726
new in 2025: €726
- Debts after one year -€3,243
down €3,243 (-14.3%), from €22,626 to €19,382
- Profit (loss) carried forward -€1,990
down €1,990 (-33.6%), from -€5,924 to -€7,914
- Tax, wage and social debts +€1,577
up €1,577 (+1002.5%), from €157 to €1,734
- Gross operating margin +€8,817
up €8,817, from -€2,036 to €6,781
- Depreciation +€3,097
up €3,097 (+94.1%), from €3,291 to €6,388
- Financial charges +€1,035
up €1,035 (+235.6%), from €439 to €1,474
- Other operating charges +€742
new in 2025: €742
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 | €31,350 | €27,817 | -€3,533 | -11.3% |
| Fixed assets | 21/28 | €27,193 | €20,805 | -€6,388 | -23.5% |
| Tangible fixed assets | 22/27 | €27,193 | €20,805 | -€6,388 | -23.5% |
| Furniture and vehicles | 24 | €27,193 | €20,805 | -€6,388 | -23.5% |
| Current assets | 29/58 | €4,157 | €7,012 | +€2,854 | +68.7% |
| Amounts receivable within one year | 40/41 | €1,808 | - | -€1,808 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €1,308 | - | -€1,308 | |
| Cash at bank and in hand | 54/58 | €2,349 | €6,286 | +€3,937 | +167.6% |
| Deferred charges and accrued income | 490/1 | - | €726 | +€726 | |
| Total equity and liabilities | 10/49 | €31,350 | €27,817 | -€3,533 | -11.3% |
| Equity | 10/15 | -€4,424 | -€6,414 | -€1,990 | -45.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,924 | -€7,914 | -€1,990 | -33.6% |
| Amounts payable | 17/49 | €35,774 | €34,231 | -€1,543 | -4.3% |
| Amounts payable after more than one year | 17 | €22,626 | €19,382 | -€3,243 | -14.3% |
| Financial debts | 170/4 | €22,626 | €19,382 | -€3,243 | -14.3% |
| Amounts payable within one year | 42/48 | €13,149 | €14,849 | +€1,700 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €3,060 | €3,243 | +€183 | +6.0% |
| Trade debts | 44 | €895 | €884 | -€11 | -1.3% |
| Suppliers | 440/4 | €895 | €884 | -€11 | -1.3% |
| Taxes, remuneration and social security | 45 | €157 | €1,734 | +€1,577 | +1002.5% |
| Taxes | 450/3 | €157 | €1,734 | +€1,577 | +1002.5% |
| Other amounts payable | 47/48 | €9,036 | €8,988 | -€48 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,291 | €6,388 | +€3,097 | +94.1% |
| Other operating charges | 640/8 | - | €742 | +€742 | |
| Gross operating margin | 9900 | -€2,036 | €6,781 | +€8,817 | |
| Operating profit (loss) | 9901 | -€5,327 | -€349 | +€4,978 | +93.4% |
| Financial charges | 65/66B | €439 | €1,474 | +€1,035 | +235.6% |
| Recurring financial charges | 65 | €439 | €1,474 | +€1,035 | +235.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,766 | -€1,823 | +€3,943 | +68.4% |
| Income taxes | 67/77 | €157 | €167 | +€10 | +6.3% |
| Profit (loss) for the period | 9904 | -€5,924 | -€1,990 | +€3,933 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,924 | -€1,990 | +€3,933 | +66.4% |
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 11 October 2026 via checked.be.