LuKMed: 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.
LuKMed
Largest movements
- Tangible fixed assets +€12,334
new in 2025: €12,334
of which Plant, machinery and equipment: +€7,334
- Intangible fixed assets -€1,563
no longer reported in 2025 (was €1,563)
- Receivables within one year +€934
new in 2025: €934
- Cash +€738
new in 2025: €738
mainly Other debts (+€8,855) and Trade debts (+€8,471)
- Other debts +€8,855
up €8,855 (+566.7%), from €1,563 to €10,417
- Trade debts +€8,471
new in 2025: €8,471
- Profit (loss) carried forward -€6,882
new in 2025: -€6,882
- Contributions +€2,000
new in 2025: €2,000
- Depreciation +€7,229
new in 2025: €7,229
- Gross operating margin +€2,424
new in 2025: €2,424
- Other operating charges +€2,167
new in 2025: €2,167
- Financial income +€329
new in 2025: €329
- Financial charges +€240
new in 2025: €240
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €1,563 | €14,006 | +€12,444 | +796.4% |
| Fixed assets | 21/28 | €1,563 | €12,334 | +€10,771 | +689.4% |
| Intangible fixed assets | 21 | €1,563 | - | -€1,563 | |
| Tangible fixed assets | 22/27 | - | €12,334 | +€12,334 | |
| Plant, machinery and equipment | 23 | - | €7,334 | +€7,334 | |
| Furniture and vehicles | 24 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | - | €1,672 | +€1,672 | |
| Amounts receivable within one year | 40/41 | - | €934 | +€934 | |
| Trade receivables | 40 | - | €934 | +€934 | |
| Cash at bank and in hand | 54/58 | - | €738 | +€738 | |
| Total equity and liabilities | 10/49 | €1,563 | €14,006 | +€12,444 | +796.4% |
| Equity | 10/15 | - | -€4,882 | -€4,882 | |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | - | -€6,882 | -€6,882 | |
| Amounts payable | 17/49 | €1,563 | €18,888 | +€17,326 | +1108.8% |
| Amounts payable within one year | 42/48 | €1,563 | €18,888 | +€17,326 | +1108.8% |
| Trade debts | 44 | - | €8,471 | +€8,471 | |
| Suppliers | 440/4 | - | €8,471 | +€8,471 | |
| Other amounts payable | 47/48 | €1,563 | €10,417 | +€8,855 | +566.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,229 | +€7,229 | |
| Other operating charges | 640/8 | - | €2,167 | +€2,167 | |
| Gross operating margin | 9900 | - | €2,424 | +€2,424 | |
| Operating profit (loss) | 9901 | - | -€6,971 | -€6,971 | |
| Financial income | 75/76B | - | €329 | +€329 | |
| Recurring financial income | 75 | - | €329 | +€329 | |
| Financial charges | 65/66B | - | €240 | +€240 | |
| Recurring financial charges | 65 | - | €240 | +€240 | |
| Profit (loss) for the period before taxes | 9903 | - | -€6,882 | -€6,882 | |
| Profit (loss) for the period | 9904 | - | -€6,882 | -€6,882 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€6,882 | -€6,882 |
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 5 October 2026 via checked.be.