LUKEMIEKE: 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.
LUKEMIEKE
Largest movements
- Receivables within one year -€7,615
down €7,615 (-64.2%), from €11,866 to €4,251
of which Other amounts receivable: -€7,527
- Intangible fixed assets -€5,800
down €5,800 (-21.4%), from €27,060 to €21,260
- Cash -€1,703
down €1,703 (-2.5%), from €69,488 to €67,785
mainly Contributions, distributions and other (-€39,462) and Debts after one year (-€9,171)
- Reserves -€27,245
down €27,245 (-36.3%), from €75,056 to €47,811
- Other debts +€15,669
up €15,669 (+131%), from €11,945 to €27,614
- Debts after one year -€9,171
down €9,171 (-85.5%), from €10,721 to €1,550
- Tax, wage and social debts +€4,207
up €4,207 (+70.3%), from €5,984 to €10,191
of which Taxes: +€4,123
- Trade debts +€1,560
up €1,560 (+65.1%), from €2,399 to €3,959
- Gross operating margin -€4,273
down €4,273 (-5.9%), from €72,257 to €67,984
- Depreciation -€3,525
down €3,525 (-27.5%), from €12,814 to €9,289
- Staff costs +€1,539
up €1,539 (+4.1%), from €37,867 to €39,406
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 | €133,656 | €118,896 | -€14,760 | -11.0% |
| Fixed assets | 21/28 | €44,027 | €38,387 | -€5,640 | -12.8% |
| Intangible fixed assets | 21 | €27,060 | €21,260 | -€5,800 | -21.4% |
| Tangible fixed assets | 22/27 | €6,767 | €6,927 | +€160 | +2.4% |
| Land and buildings | 22 | €1,672 | €1,414 | -€258 | -15.4% |
| Plant, machinery and equipment | 23 | €4,606 | €5,207 | +€601 | +13.1% |
| Furniture and vehicles | 24 | €489 | €306 | -€183 | -37.4% |
| Financial fixed assets | 28 | €10,200 | €10,200 | = | 0.0% |
| Current assets | 29/58 | €89,629 | €80,509 | -€9,120 | -10.2% |
| Stocks and contracts in progress | 3 | €4,549 | €4,619 | +€70 | +1.5% |
| Stocks | 30/36 | €4,549 | €4,619 | +€70 | +1.5% |
| Amounts receivable within one year | 40/41 | €11,866 | €4,251 | -€7,615 | -64.2% |
| Trade receivables | 40 | €287 | €200 | -€88 | -30.6% |
| Other amounts receivable | 41 | €11,578 | €4,051 | -€7,527 | -65.0% |
| Cash at bank and in hand | 54/58 | €69,488 | €67,785 | -€1,703 | -2.5% |
| Deferred charges and accrued income | 490/1 | €3,725 | €3,854 | +€129 | +3.5% |
| Total equity and liabilities | 10/49 | €133,656 | €118,896 | -€14,760 | -11.0% |
| Equity | 10/15 | €93,656 | €66,411 | -€27,245 | -29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,056 | €47,811 | -€27,245 | -36.3% |
| Distributable reserves | 133 | €75,056 | €47,811 | -€27,245 | -36.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,000 | €52,485 | +€12,485 | +31.2% |
| Amounts payable after more than one year | 17 | €10,721 | €1,550 | -€9,171 | -85.5% |
| Financial debts | 170/4 | €10,721 | €1,550 | -€9,171 | -85.5% |
| Amounts payable within one year | 42/48 | €29,279 | €50,935 | +€21,656 | +74.0% |
| Current portion of amounts payable after more than one year | 42 | €8,951 | €9,171 | +€220 | +2.5% |
| Trade debts | 44 | €2,399 | €3,959 | +€1,560 | +65.1% |
| Suppliers | 440/4 | €2,399 | €3,959 | +€1,560 | +65.1% |
| Taxes, remuneration and social security | 45 | €5,984 | €10,191 | +€4,207 | +70.3% |
| Taxes | 450/3 | €3,371 | €7,494 | +€4,123 | +122% |
| Remuneration and social security | 454/9 | €2,613 | €2,697 | +€84 | +3.2% |
| Other amounts payable | 47/48 | €11,945 | €27,614 | +€15,669 | +131% |
| Remuneration, social security and pensions | 62 | €37,867 | €39,406 | +€1,539 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,814 | €9,289 | -€3,525 | -27.5% |
| Other operating charges | 640/8 | €1,118 | €1,367 | +€249 | +22.2% |
| Gross operating margin | 9900 | €72,257 | €67,984 | -€4,273 | -5.9% |
| Operating profit (loss) | 9901 | €20,458 | €17,922 | -€2,536 | -12.4% |
| Financial income | 75/76B | €458 | €437 | -€21 | -4.5% |
| Recurring financial income | 75 | €458 | €437 | -€21 | -4.5% |
| Financial charges | 65/66B | €2,856 | €2,649 | -€207 | -7.3% |
| Recurring financial charges | 65 | €2,856 | €2,649 | -€207 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €18,060 | €15,711 | -€2,349 | -13.0% |
| Income taxes | 67/77 | €4,007 | €3,493 | -€513 | -12.8% |
| Profit (loss) for the period | 9904 | €14,053 | €12,217 | -€1,836 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,053 | €12,217 | -€1,836 | -13.1% |
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 15 October 2026 via checked.be.