LUKIMDO: 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.
LUKIMDO
Largest movements
- Receivables within one year +€4,798
up €4,798 (+15.0%), from €31,970 to €36,767
of which Trade receivables: +€5,057
- Deferred charges and accrued income +€2,121
up €2,121 (+141.5%), from €1,499 to €3,621
- Tangible fixed assets -€1,578
down €1,578 (-42.4%), from €3,726 to €2,148
- Short-term financial debts +€12,412
up €12,412 (+217.7%), from €5,703 to €18,114
- Debts after one year -€4,922
down €4,922 (-29.0%), from €16,979 to €12,057
- Profit (loss) carried forward -€3,520
new in 2025: -€3,520
- Trade debts +€3,182
up €3,182 (+71.9%), from €4,429 to €7,611
- Tax, wage and social debts -€2,273
down €2,273 (-36.1%), from €6,289 to €4,016
- Gross operating margin -€6,586
down €6,586 (-41.6%), from €15,829 to €9,243
- Staff costs -€4,134
down €4,134 (-70.3%), from €5,884 to €1,750
- Financial charges +€1,814
up €1,814 (+53.8%), from €3,375 to €5,189
- Other operating charges +€1,341
up €1,341 (+46.7%), from €2,869 to €4,210
- Taxes -€1,162
down €1,162 (-43.9%), from €2,649 to €1,487
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,209 | €58,050 | +€4,841 | +9.1% |
| Fixed assets | 21/28 | €3,741 | €2,163 | -€1,578 | -42.2% |
| Tangible fixed assets | 22/27 | €3,726 | €2,148 | -€1,578 | -42.4% |
| Plant, machinery and equipment | 23 | €1,665 | €1,042 | -€622 | -37.4% |
| Furniture and vehicles | 24 | €403 | €0 | -€403 | -100.0% |
| Other tangible fixed assets | 26 | €1,658 | €1,105 | -€553 | -33.3% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €49,469 | €55,888 | +€6,419 | +13.0% |
| Stocks and contracts in progress | 3 | €16,000 | €15,500 | -€500 | -3.1% |
| Stocks | 30/36 | €16,000 | €15,500 | -€500 | -3.1% |
| Amounts receivable within one year | 40/41 | €31,970 | €36,767 | +€4,798 | +15.0% |
| Trade receivables | 40 | €6,520 | €11,578 | +€5,057 | +77.6% |
| Other amounts receivable | 41 | €25,449 | €25,189 | -€260 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,499 | €3,621 | +€2,121 | +141.5% |
| Total equity and liabilities | 10/49 | €53,209 | €58,050 | +€4,841 | +9.1% |
| Equity | 10/15 | €12,247 | €8,727 | -€3,520 | -28.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,047 | €6,047 | = | 0.0% |
| Distributable reserves | 133 | €6,047 | €6,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,520 | -€3,520 | |
| Amounts payable | 17/49 | €40,963 | €49,323 | +€8,361 | +20.4% |
| Amounts payable after more than one year | 17 | €16,979 | €12,057 | -€4,922 | -29.0% |
| Financial debts | 170/4 | €16,979 | €12,057 | -€4,922 | -29.0% |
| Amounts payable within one year | 42/48 | €21,893 | €34,663 | +€12,770 | +58.3% |
| Current portion of amounts payable after more than one year | 42 | €4,673 | €4,922 | +€249 | +5.3% |
| Financial debts | 43 | €5,703 | €18,114 | +€12,412 | +217.7% |
| Credit institutions | 430/8 | €5,703 | €18,114 | +€12,412 | +217.7% |
| Trade debts | 44 | €4,429 | €7,611 | +€3,182 | +71.9% |
| Suppliers | 440/4 | €4,429 | €7,611 | +€3,182 | +71.9% |
| Taxes, remuneration and social security | 45 | €6,289 | €4,016 | -€2,273 | -36.1% |
| Taxes | 450/3 | €6,289 | €4,016 | -€2,273 | -36.1% |
| Other amounts payable | 47/48 | €800 | €0 | -€800 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,091 | €2,604 | +€513 | +24.5% |
| Remuneration, social security and pensions | 62 | €5,884 | €1,750 | -€4,134 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,577 | €1,578 | +€1 | +0.1% |
| Other operating charges | 640/8 | €2,869 | €4,210 | +€1,341 | +46.7% |
| Gross operating margin | 9900 | €15,829 | €9,243 | -€6,586 | -41.6% |
| Operating profit (loss) | 9901 | €5,499 | €1,705 | -€3,794 | -69.0% |
| Financial income | 75/76B | €1,325 | €1,451 | +€126 | +9.5% |
| Recurring financial income | 75 | €1,325 | €1,451 | +€126 | +9.5% |
| Financial charges | 65/66B | €3,375 | €5,189 | +€1,814 | +53.8% |
| Recurring financial charges | 65 | €3,375 | €5,189 | +€1,814 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €3,449 | -€2,033 | -€5,482 | |
| Income taxes | 67/77 | €2,649 | €1,487 | -€1,162 | -43.9% |
| Profit (loss) for the period | 9904 | €800 | -€3,520 | -€4,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €800 | -€3,520 | -€4,320 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.