LUKAMER: 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.
LUKAMER
Largest movements
- Deferred charges and accrued income +€11,511
up €11,511 (+108.7%), from €10,589 to €22,099
- Cash -€8,134
down €8,134 (-74.4%), from €10,927 to €2,793
mainly Deferred charges and accrued income (-€11,511) and Debts after one year (-€7,000)
- Receivables within one year -€2,521
down €2,521 (-1.8%), from €143,199 to €140,678
of which Other amounts receivable: -€3,000
- Profit (loss) carried forward +€8,436
up €8,436 (+86.5%), from -€9,754 to -€1,318
- Debts after one year -€7,000
down €7,000 (-100.0%), from €7,000 to €0
- Financial income +€9,364
up €9,364 (+436.1%), from €2,147 to €11,511
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 | €164,715 | €165,571 | +€855 | +0.5% |
| Current assets | 29/58 | €164,715 | €165,571 | +€855 | +0.5% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €143,199 | €140,678 | -€2,521 | -1.8% |
| Trade receivables | 40 | €799 | €1,278 | +€479 | +59.9% |
| Other amounts receivable | 41 | €142,400 | €139,400 | -€3,000 | -2.1% |
| Cash at bank and in hand | 54/58 | €10,927 | €2,793 | -€8,134 | -74.4% |
| Deferred charges and accrued income | 490/1 | €10,589 | €22,099 | +€11,511 | +108.7% |
| Total equity and liabilities | 10/49 | €164,715 | €165,571 | +€855 | +0.5% |
| Equity | 10/15 | €155,246 | €163,682 | +€8,436 | +5.4% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,754 | -€1,318 | +€8,436 | +86.5% |
| Amounts payable | 17/49 | €9,469 | €1,889 | -€7,581 | -80.1% |
| Amounts payable after more than one year | 17 | €7,000 | €0 | -€7,000 | -100.0% |
| Financial debts | 170/4 | €7,000 | €0 | -€7,000 | -100.0% |
| Other loans | 174 | €7,000 | €0 | -€7,000 | -100.0% |
| Amounts payable within one year | 42/48 | €1,670 | €1,525 | -€146 | -8.7% |
| Trade debts | 44 | €1,670 | €1,525 | -€146 | -8.7% |
| Suppliers | 440/4 | €1,670 | €1,525 | -€146 | -8.7% |
| Accrued charges and deferred income | 492/3 | €799 | €364 | -€435 | -54.4% |
| Operating income | 70/76A | €435 | €479 | +€44 | +10.0% |
| Other operating income | 74 | €435 | €479 | +€44 | +10.0% |
| Operating charges | 60/66A | €2,974 | €3,161 | +€187 | +6.3% |
| Services and other goods | 61 | €2,127 | €2,279 | +€152 | +7.1% |
| Other operating charges | 640/8 | €847 | €881 | +€35 | +4.1% |
| Operating profit (loss) | 9901 | -€2,539 | -€2,682 | -€143 | -5.6% |
| Financial income | 75/76B | €2,147 | €11,511 | +€9,364 | +436.1% |
| Recurring financial income | 75 | €2,147 | €11,511 | +€9,364 | +436.1% |
| Income from current assets | 751 | €2,147 | €11,511 | +€9,364 | +436.1% |
| Financial charges | 65/66B | €451 | €393 | -€59 | -13.0% |
| Recurring financial charges | 65 | €451 | €393 | -€59 | -13.0% |
| Other financial charges | 652/9 | €451 | €393 | -€59 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€843 | €8,436 | +€9,279 | |
| Profit (loss) for the period | 9904 | -€843 | €8,436 | +€9,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€843 | €8,436 | +€9,279 |
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.