LUTULA KATAKO: 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.
LUTULA KATAKO
Largest movements
- Receivables within one year +€8,788
up €8,788 (+17.0%), from €51,740 to €60,528
- Reserves +€17,892
up €17,892 (+17.1%), from €104,687 to €122,579
- Tax, wage and social debts -€5,846
down €5,846 (-38.6%), from €15,150 to €9,304
of which Remuneration and social security: -€3,000
- Trade debts -€4,839
down €4,839 (-99.0%), from €4,888 to €49
- Gross operating margin +€13,294
up €13,294 (+40.8%), from €32,613 to €45,907
- Taxes +€4,099
up €4,099 (+36.6%), from €11,206 to €15,305
- Financial income +€1,973
up €1,973 (+27.9%), from €7,069 to €9,042
- Depreciation -€555
down €555 (-49.1%), from €1,132 to €576
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 | €317,394 | €325,879 | +€8,485 | +2.7% |
| Fixed assets | 21/28 | €1,135 | €1,358 | +€223 | +19.6% |
| Tangible fixed assets | 22/27 | €1,135 | €1,358 | +€223 | +19.6% |
| Plant, machinery and equipment | 23 | - | €749 | +€749 | |
| Furniture and vehicles | 24 | €1,135 | €609 | -€526 | -46.3% |
| Current assets | 29/58 | €316,259 | €324,522 | +€8,262 | +2.6% |
| Amounts receivable after more than one year | 29 | €218,000 | €218,000 | = | 0.0% |
| Other amounts receivable | 291 | €218,000 | €218,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,740 | €60,528 | +€8,788 | +17.0% |
| Other amounts receivable | 41 | €51,740 | €60,528 | +€8,788 | +17.0% |
| Cash at bank and in hand | 54/58 | €46,452 | €45,851 | -€601 | -1.3% |
| Deferred charges and accrued income | 490/1 | €68 | €142 | +€74 | +110% |
| Total equity and liabilities | 10/49 | €317,394 | €325,879 | +€8,485 | +2.7% |
| Equity | 10/15 | €275,858 | €293,750 | +€17,892 | +6.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,687 | €122,579 | +€17,892 | +17.1% |
| Distributable reserves | 133 | €104,687 | €122,579 | +€17,892 | +17.1% |
| Profit (loss) carried forward | 14 | €158,771 | €158,771 | = | 0.0% |
| Amounts payable | 17/49 | €41,536 | €32,129 | -€9,407 | -22.6% |
| Amounts payable within one year | 42/48 | €39,122 | €29,915 | -€9,207 | -23.5% |
| Trade debts | 44 | €4,888 | €49 | -€4,839 | -99.0% |
| Suppliers | 440/4 | €4,888 | €49 | -€4,839 | -99.0% |
| Taxes, remuneration and social security | 45 | €15,150 | €9,304 | -€5,846 | -38.6% |
| Taxes | 450/3 | €12,150 | €9,304 | -€2,846 | -23.4% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €19,084 | €20,562 | +€1,478 | +7.7% |
| Accrued charges and deferred income | 492/3 | €2,414 | €2,214 | -€200 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €576 | -€555 | -49.1% |
| Other operating charges | 640/8 | €68 | €325 | +€258 | +380% |
| Gross operating margin | 9900 | €32,613 | €45,907 | +€13,294 | +40.8% |
| Operating profit (loss) | 9901 | €31,414 | €45,006 | +€13,592 | +43.3% |
| Financial income | 75/76B | €7,069 | €9,042 | +€1,973 | +27.9% |
| Recurring financial income | 75 | €7,069 | €9,042 | +€1,973 | +27.9% |
| Financial charges | 65/66B | €199 | €289 | +€90 | +44.9% |
| Recurring financial charges | 65 | €199 | €289 | +€90 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €38,283 | €53,758 | +€15,475 | +40.4% |
| Income taxes | 67/77 | €11,206 | €15,305 | +€4,099 | +36.6% |
| Profit (loss) for the period | 9904 | €27,077 | €38,454 | +€11,376 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,077 | €38,454 | +€11,376 | +42.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.