Lukoban: 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.
Lukoban
Largest movements
- Cash +€22,116
up €22,116 (+85.4%), from €25,904 to €48,020
mainly Receivables within one year (+€10,073) and Net result for the year (+€8,299)
- Receivables within one year -€10,073
down €10,073 (-44.4%), from €22,679 to €12,606
of which Trade receivables: -€6,405
- Tangible fixed assets -€4,306
down €4,306 (-15.8%), from €27,269 to €22,964
of which Other tangible fixed assets: -€2,249
- Deferred charges and accrued income -€2,208
down €2,208 (-41.7%), from €5,294 to €3,086
- Reserves +€8,299
up €8,299 (+15.0%), from €55,147 to €63,446
- Other debts -€4,591
down €4,591 (-100.0%), from €4,591 to €0
- Trade debts +€2,848
up €2,848 (+496.5%), from €574 to €3,422
- Tax, wage and social debts -€982
down €982 (-17.0%), from €5,791 to €4,809
of which Remuneration and social security: -€1,076
- Other operating charges -€14,599
down €14,599 (-71.9%), from €20,314 to €5,715
- Gross operating margin -€11,702
down €11,702 (-21.4%), from €54,606 to €42,904
- Staff costs -€3,928
down €3,928 (-21.1%), from €18,601 to €14,673
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
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 | €86,147 | €91,677 | +€5,530 | +6.4% |
| Fixed assets | 21/28 | €27,269 | €22,964 | -€4,306 | -15.8% |
| Tangible fixed assets | 22/27 | €27,269 | €22,964 | -€4,306 | -15.8% |
| Plant, machinery and equipment | 23 | €3,463 | €2,176 | -€1,287 | -37.2% |
| Furniture and vehicles | 24 | €1,790 | €1,020 | -€770 | -43.0% |
| Other tangible fixed assets | 26 | €22,016 | €19,767 | -€2,249 | -10.2% |
| Current assets | 29/58 | €58,878 | €68,713 | +€9,835 | +16.7% |
| Amounts receivable within one year | 40/41 | €22,679 | €12,606 | -€10,073 | -44.4% |
| Trade receivables | 40 | €10,890 | €4,486 | -€6,405 | -58.8% |
| Other amounts receivable | 41 | €11,789 | €8,121 | -€3,668 | -31.1% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,904 | €48,020 | +€22,116 | +85.4% |
| Deferred charges and accrued income | 490/1 | €5,294 | €3,086 | -€2,208 | -41.7% |
| Total equity and liabilities | 10/49 | €86,147 | €91,677 | +€5,530 | +6.4% |
| Equity | 10/15 | €75,147 | €83,446 | +€8,299 | +11.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €55,147 | €63,446 | +€8,299 | +15.0% |
| Distributable reserves | 133 | €55,147 | €63,446 | +€8,299 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,000 | €8,231 | -€2,769 | -25.2% |
| Amounts payable within one year | 42/48 | €10,955 | €8,231 | -€2,725 | -24.9% |
| Trade debts | 44 | €574 | €3,422 | +€2,848 | +496.5% |
| Suppliers | 440/4 | €574 | €3,422 | +€2,848 | +496.5% |
| Taxes, remuneration and social security | 45 | €5,791 | €4,809 | -€982 | -17.0% |
| Taxes | 450/3 | €2,292 | €2,386 | +€95 | +4.1% |
| Remuneration and social security | 454/9 | €3,499 | €2,423 | -€1,076 | -30.8% |
| Other amounts payable | 47/48 | €4,591 | €0 | -€4,591 | -100.0% |
| Accrued charges and deferred income | 492/3 | €45 | €0 | -€45 | -100.0% |
| Non-recurring operating income | 76A | - | €7,500 | +€7,500 | |
| Remuneration, social security and pensions | 62 | €18,601 | €14,673 | -€3,928 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,189 | €5,284 | +€95 | +1.8% |
| Other operating charges | 640/8 | €20,314 | €5,715 | -€14,599 | -71.9% |
| Non-recurring operating charges | 66A | €725 | €0 | -€725 | -100.0% |
| Gross operating margin | 9900 | €54,606 | €42,904 | -€11,702 | -21.4% |
| Operating profit (loss) | 9901 | €9,776 | €17,232 | +€7,456 | +76.3% |
| Financial income | 75/76B | €326 | €53 | -€273 | -83.8% |
| Recurring financial income | 75 | €326 | €53 | -€273 | -83.8% |
| Financial charges | 65/66B | €98 | €93 | -€5 | -4.8% |
| Recurring financial charges | 65 | €98 | €93 | -€5 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €10,005 | €17,192 | +€7,187 | +71.8% |
| Income taxes | 67/77 | €8,610 | €8,893 | +€283 | +3.3% |
| Profit (loss) for the period | 9904 | €1,395 | €8,299 | +€6,904 | +494.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,395 | €8,299 | +€6,904 | +494.9% |
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 8 October 2026 via checked.be.