LUKAS: 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.
LUKAS
Largest movements
- Receivables after one year -€27,246
no longer reported in 2025 (was €27,246)
- Cash +€15,271
up €15,271 (+63.0%), from €24,230 to €39,500
mainly Net result for the year (+€44,312) and Receivables after one year (+€27,246)
- Receivables within one year +€855
up €855 (+7.5%), from €11,435 to €12,290
of which Other amounts receivable: +€855
- Tangible fixed assets +€804
up €804 (+148.2%), from €543 to €1,347
of which Furniture and vehicles: +€1,230
- Reserves -€9,481
down €9,481 (-17.6%), from €53,793 to €44,312
- Tax, wage and social debts -€1,702
down €1,702 (-23.1%), from €7,360 to €5,657
of which Remuneration and social security: -€1,753
- Other debts +€1,168
new in 2025: €1,168
- Gross operating margin +€25,039
up €25,039 (+74.5%), from €33,616 to €58,655
- Taxes +€4,700
up €4,700 (+67.7%), from €6,945 to €11,645
- Financial charges +€1,432
up €1,432 (+3656.6%), from €39 to €1,471
- Financial income -€750
down €750 (-99.9%), from €751 to €1
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 | €63,526 | €53,137 | -€10,388 | -16.4% |
| Fixed assets | 21/28 | €543 | €1,347 | +€804 | +148.2% |
| Tangible fixed assets | 22/27 | €543 | €1,347 | +€804 | +148.2% |
| Plant, machinery and equipment | 23 | €543 | €117 | -€426 | -78.5% |
| Furniture and vehicles | 24 | - | €1,230 | +€1,230 | |
| Current assets | 29/58 | €62,983 | €51,790 | -€11,193 | -17.8% |
| Amounts receivable after more than one year | 29 | €27,246 | - | -€27,246 | |
| Other amounts receivable | 291 | €27,246 | - | -€27,246 | |
| Amounts receivable within one year | 40/41 | €11,435 | €12,290 | +€855 | +7.5% |
| Trade receivables | 40 | €11,435 | €11,435 | = | 0.0% |
| Other amounts receivable | 41 | - | €855 | +€855 | |
| Cash at bank and in hand | 54/58 | €24,230 | €39,500 | +€15,271 | +63.0% |
| Deferred charges and accrued income | 490/1 | €73 | - | -€73 | |
| Total equity and liabilities | 10/49 | €63,526 | €53,137 | -€10,388 | -16.4% |
| Equity | 10/15 | €55,793 | €46,312 | -€9,481 | -17.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,793 | €44,312 | -€9,481 | -17.6% |
| Distributable reserves | 133 | €53,793 | €44,312 | -€9,481 | -17.6% |
| Amounts payable | 17/49 | €7,732 | €6,825 | -€907 | -11.7% |
| Amounts payable within one year | 42/48 | €7,432 | €6,825 | -€607 | -8.2% |
| Trade debts | 44 | €73 | - | -€73 | |
| Suppliers | 440/4 | €73 | - | -€73 | |
| Taxes, remuneration and social security | 45 | €7,360 | €5,657 | -€1,702 | -23.1% |
| Taxes | 450/3 | €5,607 | €5,657 | +€50 | +0.9% |
| Remuneration and social security | 454/9 | €1,753 | - | -€1,753 | |
| Other amounts payable | 47/48 | - | €1,168 | +€1,168 | |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €645 | +€219 | +51.5% |
| Other operating charges | 640/8 | €129 | €583 | +€455 | +353.5% |
| Gross operating margin | 9900 | €33,616 | €58,655 | +€25,039 | +74.5% |
| Operating profit (loss) | 9901 | €33,061 | €57,427 | +€24,366 | +73.7% |
| Financial income | 75/76B | €751 | €1 | -€750 | -99.9% |
| Recurring financial income | 75 | €751 | €1 | -€750 | -99.9% |
| Financial charges | 65/66B | €39 | €1,471 | +€1,432 | +3656.6% |
| Recurring financial charges | 65 | €39 | €1,471 | +€1,432 | +3656.6% |
| Profit (loss) for the period before taxes | 9903 | €33,773 | €55,957 | +€22,184 | +65.7% |
| Income taxes | 67/77 | €6,945 | €11,645 | +€4,700 | +67.7% |
| Profit (loss) for the period | 9904 | €26,827 | €44,312 | +€17,485 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,827 | €44,312 | +€17,485 | +65.2% |
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 9 October 2026 via checked.be.