LUKAM CONSULTING: what changed
What changed
LUKAM CONSULTING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€46,565
2024 · €33,737+€12,828
Equity
€85,301
2024 · €38,737+€46,565
Cash
€76,936
2024 · €33,125+€43,811
Balance sheet total
€118,770
2024 · €62,305+€56,465
Largest movements
Assets
- Cash +€43,811
up €43,811 (+132%), from €33,125 to €76,936
mainly Net result for the year (+€46,565) and Tax, wage and social debts (+€9,771)
- Current investments +€9,437
new in 2025: €9,437
- Receivables within one year +€2,271
up €2,271 (+8.7%), from €26,136 to €28,407
Equity and liabilities
- Reserves +€46,565
up €46,565 (+138%), from €33,737 to €80,301
- Tax, wage and social debts +€9,771
up €9,771 (+44.8%), from €21,827 to €31,598
of which Taxes: +€9,757
Income statement
- Gross operating margin +€17,831
up €17,831 (+38.5%), from €46,300 to €64,131
- Taxes +€4,207
up €4,207 (+46.4%), from €9,068 to €13,276
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€33,737
Gross operating margin
+€17,831
Depreciation
-€343
Other operating charges
-€53
Financial income
+€112
Financial charges
-€511
Taxes
-€4,207
Result 2025
€46,565
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€54,710
Investment
-€10,899
Financing
€0
Cash 2024
€33,125
From operations (derived)
+€54,710
Net result for the year
+€46,565
Depreciation
+€645
Receivables within one year
-€2,271
Deferred charges and accrued income
-€129
Trade debts
+€379
Tax, wage and social debts
+€9,771
Other debts
-€250
Investment (derived)
-€10,899
Investment in fixed assets (net)
-€1,461
Current investments
-€9,437
Cash 2025
€76,936
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,305 | €118,770 | +€56,465 | +90.6% |
| Fixed assets | 21/28 | €2,025 | €2,841 | +€816 | +40.3% |
| Tangible fixed assets | 22/27 | €2,025 | €2,841 | +€816 | +40.3% |
| Plant, machinery and equipment | 23 | €522 | €669 | +€147 | +28.2% |
| Furniture and vehicles | 24 | €1,503 | €1,153 | -€350 | -23.3% |
| Other tangible fixed assets | 26 | - | €1,019 | +€1,019 | |
| Current assets | 29/58 | €60,280 | €115,929 | +€55,649 | +92.3% |
| Amounts receivable within one year | 40/41 | €26,136 | €28,407 | +€2,271 | +8.7% |
| Trade receivables | 40 | €26,136 | €28,407 | +€2,271 | +8.7% |
| Current investments | 50/53 | - | €9,437 | +€9,437 | |
| Cash at bank and in hand | 54/58 | €33,125 | €76,936 | +€43,811 | +132% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,148 | +€129 | +12.7% |
| Total equity and liabilities | 10/49 | €62,305 | €118,770 | +€56,465 | +90.6% |
| Equity | 10/15 | €38,737 | €85,301 | +€46,565 | +120% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,737 | €80,301 | +€46,565 | +138% |
| Distributable reserves | 133 | €33,737 | €80,301 | +€46,565 | +138% |
| Amounts payable | 17/49 | €23,569 | €33,469 | +€9,900 | +42.0% |
| Amounts payable within one year | 42/48 | €23,569 | €33,469 | +€9,900 | +42.0% |
| Trade debts | 44 | €1,441 | €1,820 | +€379 | +26.3% |
| Suppliers | 440/4 | €1,441 | €1,820 | +€379 | +26.3% |
| Taxes, remuneration and social security | 45 | €21,827 | €31,598 | +€9,771 | +44.8% |
| Taxes | 450/3 | €19,317 | €29,074 | +€9,757 | +50.5% |
| Remuneration and social security | 454/9 | €2,510 | €2,524 | +€14 | +0.6% |
| Other amounts payable | 47/48 | €302 | €52 | -€250 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €645 | +€343 | +114% |
| Other operating charges | 640/8 | €29 | €82 | +€53 | +185% |
| Gross operating margin | 9900 | €46,300 | €64,131 | +€17,831 | +38.5% |
| Operating profit (loss) | 9901 | €45,969 | €63,404 | +€17,435 | +37.9% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Financial charges | 65/66B | €3,165 | €3,675 | +€511 | +16.1% |
| Recurring financial charges | 65 | €3,165 | €3,675 | +€511 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €42,805 | €59,840 | +€17,035 | +39.8% |
| Income taxes | 67/77 | €9,068 | €13,276 | +€4,207 | +46.4% |
| Profit (loss) for the period | 9904 | €33,737 | €46,565 | +€12,828 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,737 | €46,565 | +€12,828 | +38.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.