Lukas Debeer: what changed
Lukas Debeer
Largest movements
- Cash -€14,220
down €14,220 (-59.0%), from €24,104 to €9,884
mainly Net result for the year (-€17,056) and Receivables within one year (-€4,600)
- Receivables within one year +€4,600
up €4,600 (+92.0%), from €5,000 to €9,600
of which Trade receivables: +€4,600
- Tangible fixed assets -€626
down €626 (-25.5%), from €2,459 to €1,833
of which Furniture and vehicles: -€626
- Profit (loss) carried forward -€17,056
down €17,056, from €16,446 to -€610
- Other debts +€7,362
up €7,362 (+60.4%), from €12,184 to €19,546
- Trade debts -€630
no longer reported in 2025 (was €630)
- Gross operating margin -€14,015
down €14,015 (-591%), from -€2,370 to -€16,385
- Depreciation -€1,180
down €1,180 (-65.3%), from €1,806 to €626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,111 | €21,711 | -€10,399 | -32.4% |
| Fixed assets | 21/28 | €2,459 | €1,833 | -€626 | -25.5% |
| Tangible fixed assets | 22/27 | €2,459 | €1,833 | -€626 | -25.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,459 | €1,833 | -€626 | -25.5% |
| Current assets | 29/58 | €29,652 | €19,879 | -€9,773 | -33.0% |
| Amounts receivable within one year | 40/41 | €5,000 | €9,600 | +€4,600 | +92.0% |
| Trade receivables | 40 | €0 | €4,600 | +€4,600 | |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,104 | €9,884 | -€14,220 | -59.0% |
| Deferred charges and accrued income | 490/1 | €548 | €394 | -€154 | -28.1% |
| Total equity and liabilities | 10/49 | €32,111 | €21,711 | -€10,399 | -32.4% |
| Equity | 10/15 | €18,846 | €1,790 | -€17,056 | -90.5% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,446 | -€610 | -€17,056 | |
| Amounts payable | 17/49 | €13,264 | €19,921 | +€6,657 | +50.2% |
| Amounts payable within one year | 42/48 | €13,264 | €19,921 | +€6,657 | +50.2% |
| Trade debts | 44 | €630 | - | -€630 | |
| Suppliers | 440/4 | €630 | - | -€630 | |
| Taxes, remuneration and social security | 45 | €450 | €375 | -€75 | -16.7% |
| Taxes | 450/3 | €450 | €375 | -€75 | -16.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,184 | €19,546 | +€7,362 | +60.4% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €626 | -€1,180 | -65.3% |
| Gross operating margin | 9900 | -€2,370 | -€16,385 | -€14,015 | -591% |
| Operating profit (loss) | 9901 | -€4,176 | -€17,011 | -€12,835 | -307% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.5% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,220 | -€17,056 | -€12,837 | -304% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,220 | -€17,056 | -€12,837 | -304% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,220 | -€17,056 | -€12,837 | -304% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.