LUKAS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€122,395
up €122,395 (+419.3%), from €29,190 to €151,585
of which Trade receivables: +€148,471
- Debts within one year +€93,899
up €93,899 (+340.1%), from €27,605 to €121,504
of which Tax, wage and social debts: +€79,136
- Equity +€27,121
up €27,121 (+684.8%), from €3,960 to €31,081
of which Profit (loss) carried forward: +€27,121
- Purchases and services +€31,019
new in 2022: €31,019
- Turnover +€8,354
up €8,354 (+29.2%), from €28,632 to €36,986
- Gross operating margin +€1,561
up €1,561 (+35.4%), from €4,407 to €5,968
- Financial charges +€1,009
new in 2022: €1,009
From the 2020 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,565 | €152,585 | +€121,020 | +383.4% |
| Fixed assets | 21/28 | €1,375 | - | -€1,375 | |
| Tangible fixed assets | 22/27 | €1,375 | - | -€1,375 | |
| Current assets | 29/58 | €30,190 | €152,585 | +€122,395 | +405.4% |
| Amounts receivable within one year | 40/41 | €29,190 | €151,585 | +€122,395 | +419.3% |
| Trade receivables | 40 | - | €148,471 | +€148,471 | |
| Other amounts receivable | 41 | - | €3,114 | +€3,114 | |
| Cash at bank and in hand | 54/58 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €31,565 | €152,585 | +€121,020 | +383.4% |
| Equity | 10/15 | €3,960 | €31,081 | +€27,121 | +684.8% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €2,960 | €30,081 | +€27,121 | +916.2% |
| Amounts payable | 17/49 | €27,605 | €121,504 | +€93,899 | +340.1% |
| Amounts payable within one year | 42/48 | €27,605 | €121,504 | +€93,899 | +340.1% |
| Trade debts | 44 | €5,347 | €42,367 | +€37,021 | +692.4% |
| Suppliers | 440/4 | - | €41,128 | +€41,128 | |
| Bills of exchange payable | 441 | - | €1,240 | +€1,240 | |
| Taxes, remuneration and social security | 45 | - | €79,136 | +€79,136 | |
| Taxes | 450/3 | - | €7,842 | +€7,842 | |
| Remuneration and social security | 454/9 | - | €71,294 | +€71,294 | |
| Turnover | 70 | €28,632 | €36,986 | +€8,354 | +29.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €31,019 | +€31,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €344 | -€344 | -50.0% |
| Gross operating margin | 9900 | €4,407 | €5,968 | +€1,561 | +35.4% |
| Operating profit (loss) | 9901 | €3,719 | €5,624 | +€1,905 | +51.2% |
| Financial charges | 65/66B | - | €1,009 | +€1,009 | |
| Recurring financial charges | 65 | - | €1,009 | +€1,009 | |
| Profit (loss) for the period before taxes | 9903 | €3,719 | €4,615 | +€896 | +24.1% |
| Income taxes | 67/77 | €759 | €923 | +€164 | +21.7% |
| Profit (loss) for the period | 9904 | €2,960 | €3,692 | +€732 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,960 | €3,692 | +€732 | +24.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.