LUKLOMAR: 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.
LUKLOMAR
Largest movements
- Receivables within one year +€31,990
up €31,990 (+439.5%), from €7,278 to €39,268
of which Other amounts receivable: +€28,971
- Cash -€19,961
down €19,961 (-45.8%), from €43,624 to €23,664
mainly Receivables within one year (-€31,990) and Current portion of long-term debt (-€1,012)
- Tangible fixed assets -€6,223
down €6,223 (-5.3%), from €116,332 to €110,108
of which Land and buildings: -€5,032
- Reserves +€3,929
up €3,929 (+4.1%), from €94,798 to €98,728
of which Distributable reserves: +€3,929
- Trade debts +€3,209
up €3,209 (+127.2%), from €2,522 to €5,731
- Gross operating margin +€7,398
up €7,398 (+200.9%), from €3,682 to €11,079
- Depreciation -€851
down €851 (-12.0%), from €7,075 to €6,223
- Taxes +€397
up €397 (+177.1%), from €224 to €622
- Financial income -€200
down €200 (-3.6%), from €5,493 to €5,293
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 | €238,128 | €243,387 | +€5,259 | +2.2% |
| Fixed assets | 21/28 | €116,332 | €110,108 | -€6,223 | -5.3% |
| Tangible fixed assets | 22/27 | €116,332 | €110,108 | -€6,223 | -5.3% |
| Land and buildings | 22 | €103,806 | €98,774 | -€5,032 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €12,526 | €11,335 | -€1,192 | -9.5% |
| Current assets | 29/58 | €121,796 | €133,279 | +€11,482 | +9.4% |
| Amounts receivable after more than one year | 29 | €68,000 | €68,000 | = | 0.0% |
| Other amounts receivable | 291 | €68,000 | €68,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,270 | €2,182 | -€88 | -3.9% |
| Stocks | 30/36 | €2,270 | €2,182 | -€88 | -3.9% |
| Amounts receivable within one year | 40/41 | €7,278 | €39,268 | +€31,990 | +439.5% |
| Trade receivables | 40 | - | €3,020 | +€3,020 | |
| Other amounts receivable | 41 | €7,278 | €36,249 | +€28,971 | +398.1% |
| Cash at bank and in hand | 54/58 | €43,624 | €23,664 | -€19,961 | -45.8% |
| Deferred charges and accrued income | 490/1 | €624 | €165 | -€459 | -73.5% |
| Total equity and liabilities | 10/49 | €238,128 | €243,387 | +€5,259 | +2.2% |
| Equity | 10/15 | €228,000 | €231,930 | +€3,929 | +1.7% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €94,798 | €98,728 | +€3,929 | +4.1% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,082 | €18,082 | = | 0.0% |
| Distributable reserves | 133 | €66,800 | €70,729 | +€3,929 | +5.9% |
| Profit (loss) carried forward | 14 | €34,045 | €34,045 | = | 0.0% |
| Amounts payable | 17/49 | €10,128 | €11,457 | +€1,330 | +13.1% |
| Amounts payable within one year | 42/48 | €10,128 | €11,356 | +€1,228 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €1,012 | - | -€1,012 | |
| Trade debts | 44 | €2,522 | €5,731 | +€3,209 | +127.2% |
| Suppliers | 440/4 | €2,522 | €5,731 | +€3,209 | +127.2% |
| Taxes, remuneration and social security | 45 | €2,053 | €1,084 | -€969 | -47.2% |
| Taxes | 450/3 | €2,053 | €1,084 | -€969 | -47.2% |
| Other amounts payable | 47/48 | €4,541 | €4,541 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,075 | €6,223 | -€851 | -12.0% |
| Other operating charges | 640/8 | €5,440 | €5,499 | +€59 | +1.1% |
| Gross operating margin | 9900 | €3,682 | €11,079 | +€7,398 | +200.9% |
| Operating profit (loss) | 9901 | -€8,833 | -€643 | +€8,190 | +92.7% |
| Financial income | 75/76B | €5,493 | €5,293 | -€200 | -3.6% |
| Recurring financial income | 75 | €5,493 | €5,293 | -€200 | -3.6% |
| Financial charges | 65/66B | €113 | €99 | -€13 | -11.8% |
| Recurring financial charges | 65 | €113 | €99 | -€13 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,452 | €4,551 | +€8,003 | |
| Income taxes | 67/77 | €224 | €622 | +€397 | +177.1% |
| Profit (loss) for the period | 9904 | -€3,676 | €3,929 | +€7,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,676 | €3,929 | +€7,606 |
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 3 October 2026 via checked.be.