LUKOPH: 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.
LUKOPH
Largest movements
- Tangible fixed assets +€3,246
up €3,246 (+1.9%), from €170,658 to €173,903
of which Furniture and vehicles: +€16,125
- Debts after one year +€16,833
up €16,833 (+9.4%), from €178,695 to €195,527
- Profit (loss) carried forward -€14,678
down €14,678 (-20.2%), from -€72,564 to -€87,242
- Other debts +€9,231
up €9,231 (+77.6%), from €11,896 to €21,128
- Tax, wage and social debts -€5,831
down €5,831 (-60.6%), from €9,624 to €3,793
of which Remuneration and social security: -€5,804
- Financial income +€3,874
up €3,874 (+91573.3%), from €4 to €3,878
- Gross operating margin -€2,485
down €2,485 (-12.9%), from €19,189 to €16,705
- Other operating charges +€2,140
up €2,140 (+1070.3%), from €200 to €2,340
- Depreciation +€1,898
up €1,898 (+12.0%), from €15,843 to €17,741
- Financial charges +€1,712
up €1,712 (+12.7%), from €13,468 to €15,180
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 | €172,985 | €176,320 | +€3,335 | +1.9% |
| Fixed assets | 21/28 | €170,658 | €173,903 | +€3,246 | +1.9% |
| Tangible fixed assets | 22/27 | €170,658 | €173,903 | +€3,246 | +1.9% |
| Land and buildings | 22 | €167,335 | €154,455 | -€12,879 | -7.7% |
| Furniture and vehicles | 24 | €3,323 | €19,448 | +€16,125 | +485.3% |
| Current assets | 29/58 | €2,327 | €2,416 | +€89 | +3.8% |
| Stocks and contracts in progress | 3 | €2,086 | €2,208 | +€122 | +5.8% |
| Stocks | 30/36 | €2,086 | €2,208 | +€122 | +5.8% |
| Cash at bank and in hand | 54/58 | €241 | €208 | -€33 | -13.8% |
| Total equity and liabilities | 10/49 | €172,985 | €176,320 | +€3,335 | +1.9% |
| Equity | 10/15 | -€66,364 | -€81,042 | -€14,678 | -22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,564 | -€87,242 | -€14,678 | -20.2% |
| Amounts payable | 17/49 | €239,349 | €257,362 | +€18,013 | +7.5% |
| Amounts payable after more than one year | 17 | €178,695 | €195,527 | +€16,833 | +9.4% |
| Financial debts | 170/4 | €178,695 | €195,527 | +€16,833 | +9.4% |
| Amounts payable within one year | 42/48 | €60,654 | €61,835 | +€1,180 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €15,701 | €15,500 | -€201 | -1.3% |
| Financial debts | 43 | €7,972 | €6,759 | -€1,213 | -15.2% |
| Credit institutions | 430/8 | €7,972 | €6,759 | -€1,213 | -15.2% |
| Trade debts | 44 | €15,461 | €14,655 | -€807 | -5.2% |
| Suppliers | 440/4 | €15,461 | €14,655 | -€807 | -5.2% |
| Taxes, remuneration and social security | 45 | €9,624 | €3,793 | -€5,831 | -60.6% |
| Taxes | 450/3 | €3,820 | €3,793 | -€27 | -0.7% |
| Remuneration and social security | 454/9 | €5,804 | - | -€5,804 | |
| Other amounts payable | 47/48 | €11,896 | €21,128 | +€9,231 | +77.6% |
| Non-recurring operating income | 76A | €2,275 | €2,839 | +€564 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,843 | €17,741 | +€1,898 | +12.0% |
| Other operating charges | 640/8 | €200 | €2,340 | +€2,140 | +1070.3% |
| Gross operating margin | 9900 | €19,189 | €16,705 | -€2,485 | -12.9% |
| Operating profit (loss) | 9901 | €3,146 | -€3,376 | -€6,522 | |
| Financial income | 75/76B | €4 | €3,878 | +€3,874 | +91573.3% |
| Recurring financial income | 75 | €4 | €3,878 | +€3,874 | +91573.3% |
| Financial charges | 65/66B | €13,468 | €15,180 | +€1,712 | +12.7% |
| Recurring financial charges | 65 | €13,468 | €15,180 | +€1,712 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,318 | -€14,678 | -€4,360 | -42.3% |
| Income taxes | 67/77 | €1,405 | - | -€1,405 | |
| Profit (loss) for the period | 9904 | -€11,723 | -€14,678 | -€2,956 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,723 | -€14,678 | -€2,956 | -25.2% |
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 6 October 2026 via checked.be.