LUKALE: 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.
LUKALE
Largest movements
- Tangible fixed assets -€18,288
down €18,288 (-26.0%), from €70,286 to €51,998
of which Furniture and vehicles: -€21,359
- Deferred charges and accrued income -€8,455
down €8,455 (-97.0%), from €8,712 to €257
- Receivables within one year -€4,786
down €4,786 (-16.3%), from €29,325 to €24,540
of which Trade receivables: -€9,500
- Cash +€1,881
up €1,881 (+3.9%), from €48,193 to €50,074
mainly Depreciation (+€21,523) and Deferred charges and accrued income (+€8,455)
- Debts after one year -€18,823
down €18,823 (-44.0%), from €42,756 to €23,933
- Profit (loss) carried forward -€8,076
new in 2025: -€8,076
- Tax, wage and social debts +€7,712
up €7,712 (+149%), from €5,189 to €12,901
- Trade debts -€7,006
no longer reported in 2025 (was €7,006)
- Accrued charges and deferred income -€1,987
down €1,987 (-27.1%), from €7,338 to €5,351
- Gross operating margin -€19,286
down €19,286 (-53.6%), from €35,963 to €16,676
- Financial income -€5,044
down €5,044 (-95.7%), from €5,269 to €225
of which Non-recurring financial income: -€5,000
- Taxes -€5,001
down €5,001 (-94.7%), from €5,279 to €278
- Depreciation +€1,971
up €1,971 (+10.1%), from €19,552 to €21,523
- Other operating charges -€554
down €554 (-54.2%), from €1,021 to €467
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 | €156,517 | €126,869 | -€29,648 | -18.9% |
| Fixed assets | 21/28 | €70,286 | €51,998 | -€18,288 | -26.0% |
| Tangible fixed assets | 22/27 | €70,286 | €51,998 | -€18,288 | -26.0% |
| Plant, machinery and equipment | 23 | - | €3,071 | +€3,071 | |
| Furniture and vehicles | 24 | €70,286 | €48,927 | -€21,359 | -30.4% |
| Current assets | 29/58 | €86,231 | €74,871 | -€11,360 | -13.2% |
| Amounts receivable within one year | 40/41 | €29,325 | €24,540 | -€4,786 | -16.3% |
| Trade receivables | 40 | €29,284 | €19,784 | -€9,500 | -32.4% |
| Other amounts receivable | 41 | €41 | €4,756 | +€4,714 | +11,420% |
| Cash at bank and in hand | 54/58 | €48,193 | €50,074 | +€1,881 | +3.9% |
| Deferred charges and accrued income | 490/1 | €8,712 | €257 | -€8,455 | -97.0% |
| Total equity and liabilities | 10/49 | €156,517 | €126,869 | -€29,648 | -18.9% |
| Equity | 10/15 | €71,425 | €63,349 | -€8,076 | -11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,425 | €70,425 | = | 0.0% |
| Distributable reserves | 133 | €70,425 | €70,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,076 | -€8,076 | |
| Amounts payable | 17/49 | €85,092 | €63,520 | -€21,572 | -25.4% |
| Amounts payable after more than one year | 17 | €42,756 | €23,933 | -€18,823 | -44.0% |
| Financial debts | 170/4 | €42,756 | €23,933 | -€18,823 | -44.0% |
| Amounts payable within one year | 42/48 | €34,997 | €34,236 | -€762 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €18,349 | €18,823 | +€475 | +2.6% |
| Trade debts | 44 | €7,006 | - | -€7,006 | |
| Suppliers | 440/4 | €7,006 | - | -€7,006 | |
| Taxes, remuneration and social security | 45 | €5,189 | €12,901 | +€7,712 | +149% |
| Taxes | 450/3 | €5,189 | €12,901 | +€7,712 | +149% |
| Other amounts payable | 47/48 | €4,454 | €2,512 | -€1,942 | -43.6% |
| Accrued charges and deferred income | 492/3 | €7,338 | €5,351 | -€1,987 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,552 | €21,523 | +€1,971 | +10.1% |
| Other operating charges | 640/8 | €1,021 | €467 | -€554 | -54.2% |
| Gross operating margin | 9900 | €35,963 | €16,676 | -€19,286 | -53.6% |
| Operating profit (loss) | 9901 | €15,390 | -€5,313 | -€20,703 | |
| Financial income | 75/76B | €5,269 | €225 | -€5,044 | -95.7% |
| Recurring financial income | 75 | €269 | €225 | -€44 | -16.5% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €3,225 | €2,710 | -€515 | -16.0% |
| Recurring financial charges | 65 | €3,225 | €2,710 | -€515 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €17,434 | -€7,798 | -€25,233 | |
| Income taxes | 67/77 | €5,279 | €278 | -€5,001 | -94.7% |
| Profit (loss) for the period | 9904 | €12,155 | -€8,076 | -€20,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,155 | -€8,076 | -€20,231 |
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 13 October 2026 via checked.be.