Luske Dev: 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.
Luske Dev
Largest movements
- Receivables within one year +€35,322
up €35,322 (+215%), from €16,421 to €51,743
of which Other amounts receivable: +€35,861
- Cash -€3,262
down €3,262 (-11.7%), from €27,855 to €24,593
mainly Receivables within one year (-€35,322) and Deferred charges and accrued income (-€1,559)
- Deferred charges and accrued income +€1,559
up €1,559 (+391%), from €399 to €1,958
- Reserves +€32,835
up €32,835 (+124%), from €26,417 to €59,252
- Current portion of long-term debt +€844
new in 2025: €844
- Trade debts -€833
down €833 (-44.8%), from €1,858 to €1,025
- Gross operating margin +€8,825
up €8,825 (+24.6%), from €35,821 to €44,646
- Taxes +€3,537
up €3,537 (+37.5%), from €9,442 to €12,979
- Financial income +€1,421
up €1,421 (+2,279%), from €62 to €1,483
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 | €44,674 | €78,293 | +€33,619 | +75.3% |
| Current assets | 29/58 | €44,674 | €78,293 | +€33,619 | +75.3% |
| Amounts receivable within one year | 40/41 | €16,421 | €51,743 | +€35,322 | +215% |
| Trade receivables | 40 | €8,400 | €7,861 | -€539 | -6.4% |
| Other amounts receivable | 41 | €8,021 | €43,882 | +€35,861 | +447% |
| Cash at bank and in hand | 54/58 | €27,855 | €24,593 | -€3,262 | -11.7% |
| Deferred charges and accrued income | 490/1 | €399 | €1,958 | +€1,559 | +391% |
| Total equity and liabilities | 10/49 | €44,674 | €78,293 | +€33,619 | +75.3% |
| Equity | 10/15 | €29,417 | €62,252 | +€32,835 | +112% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €26,417 | €59,252 | +€32,835 | +124% |
| Distributable reserves | 133 | €26,417 | €59,252 | +€32,835 | +124% |
| Amounts payable | 17/49 | €15,257 | €16,041 | +€784 | +5.1% |
| Amounts payable within one year | 42/48 | €15,257 | €16,041 | +€784 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | - | €844 | +€844 | |
| Trade debts | 44 | €1,858 | €1,025 | -€833 | -44.8% |
| Suppliers | 440/4 | €1,858 | €1,025 | -€833 | -44.8% |
| Taxes, remuneration and social security | 45 | €13,399 | €14,172 | +€773 | +5.8% |
| Taxes | 450/3 | €13,399 | €14,172 | +€773 | +5.8% |
| Gross operating margin | 9900 | €35,821 | €44,646 | +€8,825 | +24.6% |
| Operating profit (loss) | 9901 | €35,821 | €44,646 | +€8,825 | +24.6% |
| Financial income | 75/76B | €62 | €1,483 | +€1,421 | +2,279% |
| Recurring financial income | 75 | €62 | €1,483 | +€1,421 | +2,279% |
| Financial charges | 65/66B | €25 | €316 | +€291 | +1,182% |
| Recurring financial charges | 65 | €25 | €316 | +€291 | +1,182% |
| Profit (loss) for the period before taxes | 9903 | €35,859 | €45,814 | +€9,955 | +27.8% |
| Income taxes | 67/77 | €9,442 | €12,979 | +€3,537 | +37.5% |
| Profit (loss) for the period | 9904 | €26,417 | €32,835 | +€6,418 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,417 | €32,835 | +€6,418 | +24.3% |
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 20 October 2026 via checked.be.