LUKAS DIZAIN: 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 DIZAIN
Largest movements
- Receivables within one year +€35,805
up €35,805 (+28.2%), from €127,166 to €162,971
of which Other amounts receivable: +€102,630
- Cash +€3,135
up €3,135 (+30.1%), from €10,399 to €13,535
mainly Trade debts (+€28,696) and Net result for the year (+€9,538)
- Trade debts +€28,696
up €28,696 (+30.7%), from €93,516 to €122,212
of which Bills of exchange payable: +€64,008
- Profit (loss) carried forward +€9,538
up €9,538 (+27.1%), from €35,221 to €44,759
- Gross operating margin +€5,213
up €5,213 (+53.8%), from €9,687 to €14,900
- Taxes +€2,003
up €2,003 (+78.8%), from €2,541 to €4,544
- Depreciation -€559
no longer reported in 2025 (was €559)
- Financial charges +€254
up €254 (+59.5%), from €427 to €681
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 | €137,565 | €176,505 | +€38,940 | +28.3% |
| Current assets | 29/58 | €137,565 | €176,505 | +€38,940 | +28.3% |
| Amounts receivable within one year | 40/41 | €127,166 | €162,971 | +€35,805 | +28.2% |
| Trade receivables | 40 | €107,117 | €40,292 | -€66,825 | -62.4% |
| Other amounts receivable | 41 | €20,049 | €122,679 | +€102,630 | +512% |
| Cash at bank and in hand | 54/58 | €10,399 | €13,535 | +€3,135 | +30.1% |
| Total equity and liabilities | 10/49 | €137,565 | €176,505 | +€38,940 | +28.3% |
| Equity | 10/15 | €37,221 | €46,759 | +€9,538 | +25.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,221 | €44,759 | +€9,538 | +27.1% |
| Amounts payable | 17/49 | €100,344 | €129,746 | +€29,402 | +29.3% |
| Amounts payable within one year | 42/48 | €100,344 | €129,746 | +€29,402 | +29.3% |
| Trade debts | 44 | €93,516 | €122,212 | +€28,696 | +30.7% |
| Suppliers | 440/4 | €54,563 | €19,251 | -€35,311 | -64.7% |
| Bills of exchange payable | 441 | €38,953 | €102,961 | +€64,008 | +164% |
| Taxes, remuneration and social security | 45 | €6,828 | €7,533 | +€705 | +10.3% |
| Taxes | 450/3 | €2,541 | €3,647 | +€1,106 | +43.5% |
| Remuneration and social security | 454/9 | €4,287 | €3,886 | -€401 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €559 | - | -€559 | |
| Other operating charges | 640/8 | €98 | €136 | +€38 | +39.3% |
| Gross operating margin | 9900 | €9,687 | €14,900 | +€5,213 | +53.8% |
| Operating profit (loss) | 9901 | €9,030 | €14,764 | +€5,734 | +63.5% |
| Financial charges | 65/66B | €427 | €681 | +€254 | +59.5% |
| Recurring financial charges | 65 | €427 | €681 | +€254 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | €8,603 | €14,083 | +€5,480 | +63.7% |
| Income taxes | 67/77 | €2,541 | €4,544 | +€2,003 | +78.8% |
| Profit (loss) for the period | 9904 | €6,061 | €9,538 | +€3,477 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,061 | €9,538 | +€3,477 | +57.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.