LUKRO: 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.
LUKRO
Largest movements
- Receivables within one year +€16,547
up €16,547 (+57.6%), from €28,739 to €45,286
of which Trade receivables: +€15,252
- Cash +€16,013
up €16,013 (+317.7%), from €5,040 to €21,053
mainly Other debts (+€23,264) and Depreciation (+€3,776)
- Tangible fixed assets -€3,776
down €3,776 (-48.6%), from €7,763 to €3,987
of which Furniture and vehicles: -€3,671
- Other debts +€23,264
up €23,264 (+59.0%), from €39,441 to €62,705
- Tax, wage and social debts +€2,600
up €2,600 (+200.0%), from €1,300 to €3,900
- Trade debts +€1,587
up €1,587 (+120.8%), from €1,313 to €2,900
- Profit (loss) carried forward +€1,333
up €1,333 (+12.7%), from -€10,512 to -€9,179
- Gross operating margin +€6,420
up €6,420, from -€612 to €5,808
- Turnover +€3,637
up €3,637 (+7.0%), from €51,685 to €55,322
- Purchases and services -€2,784
down €2,784 (-5.3%), from €52,298 to €49,514
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 | €41,542 | €70,326 | +€28,784 | +69.3% |
| Fixed assets | 21/28 | €7,763 | €3,987 | -€3,776 | -48.6% |
| Tangible fixed assets | 22/27 | €7,763 | €3,987 | -€3,776 | -48.6% |
| Plant, machinery and equipment | 23 | €422 | €317 | -€105 | -24.9% |
| Furniture and vehicles | 24 | €7,341 | €3,671 | -€3,671 | -50.0% |
| Current assets | 29/58 | €33,779 | €66,339 | +€32,560 | +96.4% |
| Amounts receivable within one year | 40/41 | €28,739 | €45,286 | +€16,547 | +57.6% |
| Trade receivables | 40 | €20,029 | €35,280 | +€15,252 | +76.1% |
| Other amounts receivable | 41 | €8,710 | €10,005 | +€1,295 | +14.9% |
| Cash at bank and in hand | 54/58 | €5,040 | €21,053 | +€16,013 | +317.7% |
| Total equity and liabilities | 10/49 | €41,542 | €70,326 | +€28,784 | +69.3% |
| Equity | 10/15 | -€512 | €821 | +€1,333 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,512 | -€9,179 | +€1,333 | +12.7% |
| Amounts payable | 17/49 | €42,054 | €69,505 | +€27,451 | +65.3% |
| Amounts payable within one year | 42/48 | €42,054 | €69,505 | +€27,451 | +65.3% |
| Trade debts | 44 | €1,313 | €2,900 | +€1,587 | +120.8% |
| Suppliers | 440/4 | €1,313 | €2,900 | +€1,587 | +120.8% |
| Taxes, remuneration and social security | 45 | €1,300 | €3,900 | +€2,600 | +200.0% |
| Remuneration and social security | 454/9 | €1,300 | €3,900 | +€2,600 | +200.0% |
| Other amounts payable | 47/48 | €39,441 | €62,705 | +€23,264 | +59.0% |
| Turnover | 70 | €51,685 | €55,322 | +€3,637 | +7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,298 | €49,514 | -€2,784 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,776 | €3,776 | -€0 | 0.0% |
| Other operating charges | 640/8 | €480 | €495 | +€15 | +3.1% |
| Non-recurring operating charges | 66A | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€612 | €5,808 | +€6,420 | |
| Operating profit (loss) | 9901 | -€4,869 | €1,393 | +€6,262 | |
| Financial charges | 65/66B | €248 | €60 | -€187 | -75.6% |
| Recurring financial charges | 65 | €248 | €60 | -€187 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,116 | €1,333 | +€6,449 | |
| Profit (loss) for the period | 9904 | -€5,116 | €1,333 | +€6,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,116 | €1,333 | +€6,449 |
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 30 September 2026 via checked.be.