LukPeeters Consulting: what changed
Two financial 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.
LukPeeters Consulting
Largest movements
- Cash +€13,987
up €13,987 (+26.0%), from €53,763 to €67,750
mainly Depreciation (+€16,688) and Net result for the year (+€10,067)
- Tangible fixed assets -€13,475
down €13,475 (-26.7%), from €50,490 to €37,015
of which Furniture and vehicles: -€11,553
- Deferred charges and accrued income +€2,081
up €2,081 (+556%), from €374 to €2,455
- Receivables within one year +€1,239
up €1,239 (+33.5%), from €3,693 to €4,932
- Reserves +€10,067
up €10,067 (+69.8%), from €14,427 to €24,494
- Other debts -€5,213
down €5,213 (-7.3%), from €71,547 to €66,334
- Trade debts -€4,237
down €4,237 (-35.2%), from €12,029 to €7,792
- Tax, wage and social debts +€3,214
up €3,214 (+38.6%), from €8,317 to €11,531
- Depreciation +€4,145
up €4,145 (+33.0%), from €12,543 to €16,688
- Gross operating margin -€967
down €967 (-3.1%), from €31,369 to €30,402
- Taxes -€789
down €789 (-20.6%), from €3,837 to €3,047
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.
Derived cash bridge
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 | €108,320 | €112,151 | +€3,831 | +3.5% |
| Fixed assets | 21/28 | €50,490 | €37,015 | -€13,475 | -26.7% |
| Tangible fixed assets | 22/27 | €50,490 | €37,015 | -€13,475 | -26.7% |
| Plant, machinery and equipment | 23 | €2,295 | €1,033 | -€1,262 | -55.0% |
| Furniture and vehicles | 24 | €47,383 | €35,830 | -€11,553 | -24.4% |
| Other tangible fixed assets | 26 | €812 | €152 | -€660 | -81.3% |
| Current assets | 29/58 | €57,830 | €75,136 | +€17,306 | +29.9% |
| Amounts receivable within one year | 40/41 | €3,693 | €4,932 | +€1,239 | +33.5% |
| Trade receivables | 40 | €3,693 | €4,932 | +€1,239 | +33.5% |
| Cash at bank and in hand | 54/58 | €53,763 | €67,750 | +€13,987 | +26.0% |
| Deferred charges and accrued income | 490/1 | €374 | €2,455 | +€2,081 | +556% |
| Total equity and liabilities | 10/49 | €108,320 | €112,151 | +€3,831 | +3.5% |
| Equity | 10/15 | €16,427 | €26,494 | +€10,067 | +61.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,427 | €24,494 | +€10,067 | +69.8% |
| Distributable reserves | 133 | €14,427 | €24,494 | +€10,067 | +69.8% |
| Amounts payable | 17/49 | €91,893 | €85,657 | -€6,236 | -6.8% |
| Amounts payable within one year | 42/48 | €91,893 | €85,657 | -€6,236 | -6.8% |
| Trade debts | 44 | €12,029 | €7,792 | -€4,237 | -35.2% |
| Suppliers | 440/4 | €12,029 | €7,792 | -€4,237 | -35.2% |
| Taxes, remuneration and social security | 45 | €8,317 | €11,531 | +€3,214 | +38.6% |
| Taxes | 450/3 | €8,317 | €11,531 | +€3,214 | +38.6% |
| Other amounts payable | 47/48 | €71,547 | €66,334 | -€5,213 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,543 | €16,688 | +€4,145 | +33.0% |
| Other operating charges | 640/8 | €519 | €532 | +€12 | +2.4% |
| Gross operating margin | 9900 | €31,369 | €30,402 | -€967 | -3.1% |
| Operating profit (loss) | 9901 | €18,307 | €13,183 | -€5,124 | -28.0% |
| Financial income | 75/76B | €42 | €10 | -€32 | -76.7% |
| Recurring financial income | 75 | €42 | €10 | -€32 | -76.7% |
| Financial charges | 65/66B | €85 | €78 | -€7 | -8.2% |
| Recurring financial charges | 65 | €85 | €78 | -€7 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €18,264 | €13,115 | -€5,150 | -28.2% |
| Income taxes | 67/77 | €3,837 | €3,047 | -€789 | -20.6% |
| Profit (loss) for the period | 9904 | €14,427 | €10,067 | -€4,360 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,427 | €10,067 | -€4,360 | -30.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.