LUKAS: 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.
LUKAS
Largest movements
- Cash -€47,858
down €47,858 (-42.6%), from €112,458 to €64,600
mainly Other debts (-€52,650) and Contributions, distributions and other (-€23,590)
- Deferred charges and accrued income +€4,373
up €4,373 (+93.3%), from €4,688 to €9,060
- Receivables within one year +€3,577
up €3,577 (+49.5%), from €7,220 to €10,797
of which Trade receivables: +€3,577
- Tangible fixed assets -€3,450
down €3,450 (-8.8%), from €39,272 to €35,822
- Other debts -€52,650
down €52,650 (-76.9%), from €68,459 to €15,809
- Profit (loss) carried forward +€9,750
no longer reported in 2025 (was -€9,750)
- Reserves -€9,503
down €9,503 (-13.2%), from €72,107 to €62,604
- Tax, wage and social debts +€8,156
up €8,156 (+676%), from €1,207 to €9,363
- Gross operating margin +€18,709
up €18,709 (+84.7%), from €22,098 to €40,807
- Taxes +€10,387
up €10,387 (+4,230%), from €246 to €10,633
- Depreciation -€2,983
down €2,983 (-55.8%), from €5,347 to €2,364
- Other operating charges -€1,937
down €1,937 (-33.4%), from €5,799 to €3,862
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 | €163,738 | €120,380 | -€43,359 | -26.5% |
| Fixed assets | 21/28 | €39,372 | €35,922 | -€3,450 | -8.8% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €39,272 | €35,822 | -€3,450 | -8.8% |
| Land and buildings | 22 | €34,463 | €33,037 | -€1,426 | -4.1% |
| Plant, machinery and equipment | 23 | €2,338 | €1,738 | -€600 | -25.7% |
| Furniture and vehicles | 24 | €2,268 | €912 | -€1,356 | -59.8% |
| Other tangible fixed assets | 26 | €204 | €136 | -€68 | -33.4% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €124,366 | €84,457 | -€39,909 | -32.1% |
| Amounts receivable within one year | 40/41 | €7,220 | €10,797 | +€3,577 | +49.5% |
| Trade receivables | 40 | €7,140 | €10,716 | +€3,577 | +50.1% |
| Other amounts receivable | 41 | €81 | €81 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,458 | €64,600 | -€47,858 | -42.6% |
| Deferred charges and accrued income | 490/1 | €4,688 | €9,060 | +€4,373 | +93.3% |
| Total equity and liabilities | 10/49 | €163,738 | €120,380 | -€43,359 | -26.5% |
| Equity | 10/15 | €87,357 | €87,604 | +€247 | +0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €72,107 | €62,604 | -€9,503 | -13.2% |
| Distributable reserves | 133 | €72,107 | €62,604 | -€9,503 | -13.2% |
| Profit (loss) carried forward | 14 | -€9,750 | - | +€9,750 | |
| Amounts payable | 17/49 | €76,381 | €32,776 | -€43,605 | -57.1% |
| Amounts payable within one year | 42/48 | €74,267 | €29,399 | -€44,869 | -60.4% |
| Trade debts | 44 | €4,602 | €4,227 | -€374 | -8.1% |
| Suppliers | 440/4 | €4,602 | €4,227 | -€374 | -8.1% |
| Taxes, remuneration and social security | 45 | €1,207 | €9,363 | +€8,156 | +676% |
| Taxes | 450/3 | €1,207 | €9,363 | +€8,156 | +676% |
| Other amounts payable | 47/48 | €68,459 | €15,809 | -€52,650 | -76.9% |
| Accrued charges and deferred income | 492/3 | €2,114 | €3,377 | +€1,263 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,347 | €2,364 | -€2,983 | -55.8% |
| Other operating charges | 640/8 | €5,799 | €3,862 | -€1,937 | -33.4% |
| Gross operating margin | 9900 | €22,098 | €40,807 | +€18,709 | +84.7% |
| Operating profit (loss) | 9901 | €10,952 | €34,582 | +€23,630 | +216% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €92 | €113 | +€21 | +22.9% |
| Recurring financial charges | 65 | €92 | €113 | +€21 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €10,918 | €34,469 | +€23,551 | +216% |
| Income taxes | 67/77 | €246 | €10,633 | +€10,387 | +4,230% |
| Profit (loss) for the period | 9904 | €10,673 | €23,836 | +€13,164 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €10,673 | €23,836 | +€13,164 | +123% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.