LUKATO: 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.
LUKATO
Largest movements
- Cash +€44,097
up €44,097 (+14939.0%), from €295 to €44,392
mainly Net result for the year (+€58,752) and Other debts (+€52,439)
- Tangible fixed assets -€39,807
down €39,807 (-7.2%), from €556,730 to €516,922
- Receivables within one year -€20,190
down €20,190 (-17.8%), from €113,616 to €93,425
of which Trade receivables: -€23,330
- Other debts +€52,439
up €52,439 (+123.2%), from €42,561 to €95,000
- Reserves -€41,248
down €41,248 (-14.5%), from €284,175 to €242,927
of which Distributable reserves: -€44,461
- Trade debts -€40,705
down €40,705 (-97.8%), from €41,625 to €920
- Tax, wage and social debts +€13,723
new in 2024: €13,723
- Depreciation -€20,806
down €20,806 (-32.1%), from €64,796 to €43,990
- Taxes +€12,265
up €12,265 (+67.3%), from €18,219 to €30,484
- Gross operating margin +€9,043
up €9,043 (+7.0%), from €128,273 to €137,316
- Other operating charges -€2,100
down €2,100 (-38.5%), from €5,462 to €3,361
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €681,442 | €666,626 | -€14,817 | -2.2% |
| Fixed assets | 21/28 | €558,380 | €518,572 | -€39,807 | -7.1% |
| Tangible fixed assets | 22/27 | €556,730 | €516,922 | -€39,807 | -7.2% |
| Land and buildings | 22 | €458,694 | €439,248 | -€19,446 | -4.2% |
| Plant, machinery and equipment | 23 | €41,117 | €35,979 | -€5,138 | -12.5% |
| Furniture and vehicles | 24 | €56,919 | €41,696 | -€15,223 | -26.7% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €123,063 | €148,053 | +€24,991 | +20.3% |
| Amounts receivable within one year | 40/41 | €113,616 | €93,425 | -€20,190 | -17.8% |
| Trade receivables | 40 | €43,537 | €20,207 | -€23,330 | -53.6% |
| Other amounts receivable | 41 | €70,079 | €73,218 | +€3,139 | +4.5% |
| Cash at bank and in hand | 54/58 | €295 | €44,392 | +€44,097 | +14939.0% |
| Deferred charges and accrued income | 490/1 | €9,152 | €10,236 | +€1,084 | +11.8% |
| Total equity and liabilities | 10/49 | €681,442 | €666,626 | -€14,817 | -2.2% |
| Equity | 10/15 | €570,675 | €529,427 | -€41,248 | -7.2% |
| Contributions | 10/11 | €286,500 | €286,500 | = | 0.0% |
| Capital | 10 | €286,500 | €286,500 | = | 0.0% |
| Issued capital | 100 | €286,500 | €286,500 | = | 0.0% |
| Reserves | 13 | €284,175 | €242,927 | -€41,248 | -14.5% |
| Non-distributable reserves | 130/1 | €18,459 | €21,671 | +€3,213 | +17.4% |
| Legal reserve | 130 | €18,459 | €21,671 | +€3,213 | +17.4% |
| Distributable reserves | 133 | €265,716 | €221,255 | -€44,461 | -16.7% |
| Amounts payable | 17/49 | €110,768 | €137,199 | +€26,431 | +23.9% |
| Amounts payable within one year | 42/48 | €105,527 | €125,476 | +€19,949 | +18.9% |
| Financial debts | 43 | €21,340 | €15,833 | -€5,507 | -25.8% |
| Credit institutions | 430/8 | €21,340 | €15,833 | -€5,507 | -25.8% |
| Trade debts | 44 | €41,625 | €920 | -€40,705 | -97.8% |
| Suppliers | 440/4 | €41,625 | €920 | -€40,705 | -97.8% |
| Taxes, remuneration and social security | 45 | - | €13,723 | +€13,723 | |
| Taxes | 450/3 | - | €13,723 | +€13,723 | |
| Other amounts payable | 47/48 | €42,561 | €95,000 | +€52,439 | +123.2% |
| Accrued charges and deferred income | 492/3 | €5,240 | €11,723 | +€6,482 | +123.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,796 | €43,990 | -€20,806 | -32.1% |
| Other operating charges | 640/8 | €5,462 | €3,361 | -€2,100 | -38.5% |
| Non-recurring operating charges | 66A | €125 | €551 | +€426 | +340.5% |
| Gross operating margin | 9900 | €128,273 | €137,316 | +€9,043 | +7.0% |
| Operating profit (loss) | 9901 | €57,891 | €89,414 | +€31,524 | +54.5% |
| Financial income | 75/76B | €1,013 | €1,000 | -€13 | -1.3% |
| Recurring financial income | 75 | €1,013 | €1,000 | -€13 | -1.3% |
| Financial charges | 65/66B | €1,391 | €1,178 | -€213 | -15.3% |
| Recurring financial charges | 65 | €1,391 | €1,178 | -€213 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €57,513 | €89,236 | +€31,723 | +55.2% |
| Income taxes | 67/77 | €18,219 | €30,484 | +€12,265 | +67.3% |
| Profit (loss) for the period | 9904 | €39,294 | €58,752 | +€19,458 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,294 | €58,752 | +€19,458 | +49.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.