Luks: 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.
Luks
Largest movements
- Stocks and contracts +€2,881
up €2,881 (+10.3%), from €28,009 to €30,889
- Receivables within one year -€693
no longer reported in 2024 (was €693)
- Cash +€662
up €662 (+38.7%), from €1,712 to €2,374
mainly Net result for the year (+€5,167) and Trade debts (+€1,570)
- Profit (loss) carried forward +€5,273
up €5,273 (+19.0%), from -€27,795 to -€22,522
- Other debts -€5,017
down €5,017 (-19.7%), from €25,452 to €20,435
- Trade debts +€1,570
new in 2024: €1,570
- Tax, wage and social debts +€1,311
up €1,311 (+329.0%), from €398 to €1,709
- Gross operating margin +€2,464
up €2,464 (+38.6%), from €6,392 to €8,857
- Taxes +€597
up €597 (+53.8%), from €1,109 to €1,706
- Other operating charges +€304
up €304 (+30.3%), from €1,005 to €1,309
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 | €30,414 | €33,551 | +€3,137 | +10.3% |
| Current assets | 29/58 | €30,414 | €33,551 | +€3,137 | +10.3% |
| Stocks and contracts in progress | 3 | €28,009 | €30,889 | +€2,881 | +10.3% |
| Stocks | 30/36 | €28,009 | €30,889 | +€2,881 | +10.3% |
| Amounts receivable within one year | 40/41 | €693 | - | -€693 | |
| Trade receivables | 40 | €693 | - | -€693 | |
| Cash at bank and in hand | 54/58 | €1,712 | €2,374 | +€662 | +38.7% |
| Deferred charges and accrued income | 490/1 | - | €287 | +€287 | |
| Total equity and liabilities | 10/49 | €30,414 | €33,551 | +€3,137 | +10.3% |
| Equity | 10/15 | €4,564 | €9,837 | +€5,273 | +115.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,759 | €13,759 | = | 0.0% |
| Distributable reserves | 133 | €13,759 | €13,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,795 | -€22,522 | +€5,273 | +19.0% |
| Amounts payable | 17/49 | €25,850 | €23,713 | -€2,137 | -8.3% |
| Amounts payable within one year | 42/48 | €25,850 | €23,713 | -€2,137 | -8.3% |
| Trade debts | 44 | - | €1,570 | +€1,570 | |
| Suppliers | 440/4 | - | €1,570 | +€1,570 | |
| Taxes, remuneration and social security | 45 | €398 | €1,709 | +€1,311 | +329.0% |
| Taxes | 450/3 | €398 | €1,709 | +€1,311 | +329.0% |
| Other amounts payable | 47/48 | €25,452 | €20,435 | -€5,017 | -19.7% |
| Other operating charges | 640/8 | €1,005 | €1,309 | +€304 | +30.3% |
| Gross operating margin | 9900 | €6,392 | €8,857 | +€2,464 | +38.6% |
| Operating profit (loss) | 9901 | €5,388 | €7,548 | +€2,160 | +40.1% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €745 | €675 | -€70 | -9.3% |
| Recurring financial charges | 65 | €745 | €675 | -€70 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €4,664 | €6,873 | +€2,209 | +47.4% |
| Income taxes | 67/77 | €1,109 | €1,706 | +€597 | +53.8% |
| Profit (loss) for the period | 9904 | €3,555 | €5,167 | +€1,612 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,555 | €5,167 | +€1,612 | +45.4% |
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 3 October 2026 via checked.be.