LUKAa Services: what changed
Two fiscal 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.
LUKAa Services
Largest movements
- Cash +€64,430
up €64,430 (+95.4%), from €67,560 to €131,989
mainly Net result for the year (+€93,788) and Tax, wage and social debts (+€8,967)
- Receivables within one year +€37,400
up €37,400 (+131.7%), from €28,388 to €65,788
of which Other amounts receivable: +€31,296
- Intangible fixed assets -€3,000
down €3,000 (-22.1%), from €13,566 to €10,566
- Reserves +€93,788
up €93,788 (+117.3%), from €79,967 to €173,755
- Tax, wage and social debts +€8,967
up €8,967 (+34.2%), from €26,229 to €35,196
- Trade debts -€3,741
down €3,741 (-39.5%), from €9,469 to €5,729
- Gross operating margin +€21,858
up €21,858 (+21.1%), from €103,382 to €125,240
- Taxes +€5,584
up €5,584 (+26.9%), from €20,723 to €26,307
- Depreciation +€2,800
up €2,800 (+144.5%), from €1,937 to €4,736
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 | €118,166 | €217,180 | +€99,014 | +83.8% |
| Fixed assets | 21/28 | €21,063 | €17,797 | -€3,266 | -15.5% |
| Intangible fixed assets | 21 | €13,566 | €10,566 | -€3,000 | -22.1% |
| Tangible fixed assets | 22/27 | €7,497 | €7,231 | -€266 | -3.6% |
| Furniture and vehicles | 24 | €7,497 | €7,231 | -€266 | -3.6% |
| Current assets | 29/58 | €97,103 | €199,383 | +€102,280 | +105.3% |
| Amounts receivable within one year | 40/41 | €28,388 | €65,788 | +€37,400 | +131.7% |
| Trade receivables | 40 | €20,420 | €26,525 | +€6,104 | +29.9% |
| Other amounts receivable | 41 | €7,967 | €39,263 | +€31,296 | +392.8% |
| Cash at bank and in hand | 54/58 | €67,560 | €131,989 | +€64,430 | +95.4% |
| Deferred charges and accrued income | 490/1 | €1,155 | €1,606 | +€451 | +39.0% |
| Total equity and liabilities | 10/49 | €118,166 | €217,180 | +€99,014 | +83.8% |
| Equity | 10/15 | €82,467 | €176,255 | +€93,788 | +113.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €79,967 | €173,755 | +€93,788 | +117.3% |
| Distributable reserves | 133 | €79,967 | €173,755 | +€93,788 | +117.3% |
| Amounts payable | 17/49 | €35,698 | €40,925 | +€5,227 | +14.6% |
| Amounts payable within one year | 42/48 | €35,698 | €40,925 | +€5,227 | +14.6% |
| Trade debts | 44 | €9,469 | €5,729 | -€3,741 | -39.5% |
| Suppliers | 440/4 | €9,469 | €5,729 | -€3,741 | -39.5% |
| Taxes, remuneration and social security | 45 | €26,229 | €35,196 | +€8,967 | +34.2% |
| Taxes | 450/3 | €26,229 | €35,196 | +€8,967 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,937 | €4,736 | +€2,800 | +144.5% |
| Other operating charges | 640/8 | €522 | €958 | +€436 | +83.4% |
| Gross operating margin | 9900 | €103,382 | €125,240 | +€21,858 | +21.1% |
| Operating profit (loss) | 9901 | €100,923 | €119,545 | +€18,622 | +18.5% |
| Financial income | 75/76B | €122 | €815 | +€693 | +566.1% |
| Recurring financial income | 75 | €122 | €815 | +€693 | +566.1% |
| Financial charges | 65/66B | €355 | €266 | -€89 | -25.0% |
| Recurring financial charges | 65 | €355 | €266 | -€89 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €100,690 | €120,094 | +€19,404 | +19.3% |
| Income taxes | 67/77 | €20,723 | €26,307 | +€5,584 | +26.9% |
| Profit (loss) for the period | 9904 | €79,967 | €93,788 | +€13,820 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,967 | €93,788 | +€13,820 | +17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.