Lukamachain: 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.
Lukamachain
Largest movements
- Stocks and contracts +€36,547
up €36,547 (+243.5%), from €15,007 to €51,554
- Tangible fixed assets +€34,828
up €34,828 (+4284.1%), from €813 to €35,641
of which Furniture and vehicles: +€35,000
- Cash -€28,694
down €28,694 (-11.1%), from €258,180 to €229,486
mainly Investment in fixed assets (net) (-€46,753) and Stocks and contracts (-€36,547)
- Receivables within one year +€9,857
up €9,857 (+50.2%), from €19,615 to €29,472
of which Other amounts receivable: +€11,264
- Financial fixed assets +€4,950
new in 2025: €4,950
- Reserves +€27,644
up €27,644 (+17.2%), from €160,925 to €188,569
- Trade debts +€14,796
up €14,796 (+26.1%), from €56,756 to €71,552
- Tax, wage and social debts +€13,062
up €13,062 (+16.3%), from €79,989 to €93,052
- Gross operating margin -€116,484
down €116,484 (-67.9%), from €171,677 to €55,193
- Taxes -€26,841
down €26,841 (-70.1%), from €38,275 to €11,434
- Depreciation +€6,455
up €6,455 (+1243.2%), from €519 to €6,974
- Write-downs +€3,309
new in 2025: €3,309
- Financial charges +€2,599
up €2,599 (+68.2%), from €3,812 to €6,411
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 | €302,671 | €358,173 | +€55,502 | +18.3% |
| Fixed assets | 21/28 | €813 | €40,591 | +€39,778 | +4893.0% |
| Tangible fixed assets | 22/27 | €813 | €35,641 | +€34,828 | +4284.1% |
| Plant, machinery and equipment | 23 | €583 | €412 | -€172 | -29.4% |
| Furniture and vehicles | 24 | €230 | €35,230 | +€35,000 | +15247.2% |
| Financial fixed assets | 28 | - | €4,950 | +€4,950 | |
| Current assets | 29/58 | €301,858 | €317,582 | +€15,724 | +5.2% |
| Stocks and contracts in progress | 3 | €15,007 | €51,554 | +€36,547 | +243.5% |
| Stocks | 30/36 | €15,007 | €51,554 | +€36,547 | +243.5% |
| Amounts receivable within one year | 40/41 | €19,615 | €29,472 | +€9,857 | +50.2% |
| Trade receivables | 40 | €4,554 | €3,147 | -€1,407 | -30.9% |
| Other amounts receivable | 41 | €15,061 | €26,325 | +€11,264 | +74.8% |
| Cash at bank and in hand | 54/58 | €258,180 | €229,486 | -€28,694 | -11.1% |
| Deferred charges and accrued income | 490/1 | €9,056 | €7,070 | -€1,986 | -21.9% |
| Total equity and liabilities | 10/49 | €302,671 | €358,173 | +€55,502 | +18.3% |
| Equity | 10/15 | €165,925 | €193,569 | +€27,644 | +16.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €160,925 | €188,569 | +€27,644 | +17.2% |
| Distributable reserves | 133 | €160,925 | €188,569 | +€27,644 | +17.2% |
| Amounts payable | 17/49 | €136,746 | €164,604 | +€27,858 | +20.4% |
| Amounts payable within one year | 42/48 | €136,746 | €164,604 | +€27,858 | +20.4% |
| Trade debts | 44 | €56,756 | €71,552 | +€14,796 | +26.1% |
| Suppliers | 440/4 | €56,756 | €71,552 | +€14,796 | +26.1% |
| Taxes, remuneration and social security | 45 | €79,989 | €93,052 | +€13,062 | +16.3% |
| Taxes | 450/3 | €79,989 | €93,052 | +€13,062 | +16.3% |
| Non-recurring operating income | 76A | €137 | €0 | -€137 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €6,974 | +€6,455 | +1243.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,309 | +€3,309 | |
| Other operating charges | 640/8 | €355 | €874 | +€519 | +146.1% |
| Gross operating margin | 9900 | €171,677 | €55,193 | -€116,484 | -67.9% |
| Operating profit (loss) | 9901 | €170,803 | €44,035 | -€126,767 | -74.2% |
| Financial income | 75/76B | €1,600 | €1,454 | -€146 | -9.1% |
| Recurring financial income | 75 | €1,600 | €1,454 | -€146 | -9.1% |
| Financial charges | 65/66B | €3,812 | €6,411 | +€2,599 | +68.2% |
| Recurring financial charges | 65 | €3,812 | €6,411 | +€2,599 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €168,590 | €39,078 | -€129,512 | -76.8% |
| Income taxes | 67/77 | €38,275 | €11,434 | -€26,841 | -70.1% |
| Profit (loss) for the period | 9904 | €130,315 | €27,644 | -€102,671 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €130,315 | €27,644 | -€102,671 | -78.8% |
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 7 October 2026 via checked.be.