LUKARWEI: 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.
LUKARWEI
Largest movements
- Receivables within one year -€12,365
down €12,365 (-85.5%), from €14,460 to €2,096
of which Trade receivables: -€10,859
- Tangible fixed assets -€5,010
down €5,010 (-18.4%), from €27,182 to €22,172
of which Furniture and vehicles: -€5,784
- Stocks and contracts -€2,063
down €2,063 (-27.7%), from €7,453 to €5,390
- Profit (loss) carried forward -€22,773
down €22,773, from €4,143 to -€18,630
- Tax, wage and social debts +€6,727
up €6,727 (+117.1%), from €5,743 to €12,470
of which Remuneration and social security: +€8,400
- Other debts +€6,405
new in 2025: €6,405
- Debts after one year -€6,371
down €6,371 (-46.7%), from €13,638 to €7,268
- Trade debts -€3,409
down €3,409 (-50.8%), from €6,713 to €3,303
- Gross operating margin -€33,780
down €33,780, from €19,003 to -€14,777
- Financial income +€2,332
up €2,332 (+2046.0%), from €114 to €2,446
of which Non-recurring financial income: +€2,438
- Other operating charges -€681
down €681 (-31.4%), from €2,168 to €1,487
- Depreciation +€404
up €404 (+5.9%), from €6,845 to €7,249
- Financial charges -€217
down €217 (-17.8%), from €1,222 to €1,005
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 | €50,966 | €31,494 | -€19,472 | -38.2% |
| Fixed assets | 21/28 | €27,182 | €22,172 | -€5,010 | -18.4% |
| Tangible fixed assets | 22/27 | €27,182 | €22,172 | -€5,010 | -18.4% |
| Plant, machinery and equipment | 23 | €2,682 | €1,913 | -€769 | -28.7% |
| Furniture and vehicles | 24 | €24,500 | €18,716 | -€5,784 | -23.6% |
| Other tangible fixed assets | 26 | - | €1,543 | +€1,543 | |
| Current assets | 29/58 | €23,784 | €9,322 | -€14,462 | -60.8% |
| Stocks and contracts in progress | 3 | €7,453 | €5,390 | -€2,063 | -27.7% |
| Stocks | 30/36 | €7,453 | €5,390 | -€2,063 | -27.7% |
| Amounts receivable within one year | 40/41 | €14,460 | €2,096 | -€12,365 | -85.5% |
| Trade receivables | 40 | €12,758 | €1,900 | -€10,859 | -85.1% |
| Other amounts receivable | 41 | €1,702 | €196 | -€1,506 | -88.5% |
| Cash at bank and in hand | 54/58 | €284 | €648 | +€363 | +127.8% |
| Deferred charges and accrued income | 490/1 | €1,587 | €1,189 | -€398 | -25.1% |
| Total equity and liabilities | 10/49 | €50,966 | €31,494 | -€19,472 | -38.2% |
| Equity | 10/15 | €18,403 | -€4,370 | -€22,773 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,143 | -€18,630 | -€22,773 | |
| Amounts payable | 17/49 | €32,563 | €35,864 | +€3,301 | +10.1% |
| Amounts payable after more than one year | 17 | €13,638 | €7,268 | -€6,371 | -46.7% |
| Financial debts | 170/4 | €13,638 | €7,268 | -€6,371 | -46.7% |
| Amounts payable within one year | 42/48 | €18,878 | €28,549 | +€9,671 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €6,062 | €6,371 | +€308 | +5.1% |
| Financial debts | 43 | €360 | - | -€360 | |
| Credit institutions | 430/8 | €360 | - | -€360 | |
| Trade debts | 44 | €6,713 | €3,303 | -€3,409 | -50.8% |
| Suppliers | 440/4 | €6,713 | €3,303 | -€3,409 | -50.8% |
| Taxes, remuneration and social security | 45 | €5,743 | €12,470 | +€6,727 | +117.1% |
| Taxes | 450/3 | €3,883 | €2,210 | -€1,673 | -43.1% |
| Remuneration and social security | 454/9 | €1,860 | €10,260 | +€8,400 | +451.6% |
| Other amounts payable | 47/48 | - | €6,405 | +€6,405 | |
| Accrued charges and deferred income | 492/3 | €47 | €48 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,845 | €7,249 | +€404 | +5.9% |
| Other operating charges | 640/8 | €2,168 | €1,487 | -€681 | -31.4% |
| Non-recurring operating charges | 66A | - | €272 | +€272 | |
| Gross operating margin | 9900 | €19,003 | -€14,777 | -€33,780 | |
| Operating profit (loss) | 9901 | €9,991 | -€23,784 | -€33,775 | |
| Financial income | 75/76B | €114 | €2,446 | +€2,332 | +2046.0% |
| Recurring financial income | 75 | €114 | €8 | -€106 | -93.4% |
| Non-recurring financial income | 76B | - | €2,438 | +€2,438 | |
| Financial charges | 65/66B | €1,222 | €1,005 | -€217 | -17.8% |
| Recurring financial charges | 65 | €1,222 | €1,005 | -€217 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €8,883 | -€22,343 | -€31,226 | |
| Income taxes | 67/77 | €401 | €430 | +€29 | +7.3% |
| Profit (loss) for the period | 9904 | €8,482 | -€22,773 | -€31,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,482 | -€22,773 | -€31,255 |
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 8 October 2026 via checked.be.