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LUYCKX: 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.

What changed

LUYCKX

BE 0477.773.005
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,685
2024 · €2,091+€9,594
Equity
€144,623
2024 · €153,526-€8,903
Cash
€40,201
2024 · €125,162-€84,961
Balance sheet total
€169,248
2024 · €168,308+€940

Largest movements

2024 to 2025
Assets
  • Cash -€84,961

    down €84,961 (-67.9%), from €125,162 to €40,201

    mainly Current investments (-€70,000) and Investment in fixed assets (net) (-€22,454)

  • Current investments +€70,000

    up €70,000, from €0 to €70,000

  • Tangible fixed assets +€17,439

    up €17,439 (+224.7%), from €7,763 to €25,202

    of which Other tangible fixed assets: +€18,539

  • Receivables within one year -€6,349

    down €6,349 (-30.7%), from €20,650 to €14,301

    of which Other amounts receivable: -€4,565

  • Stocks and contracts +€6,262

    up €6,262 (+59.1%), from €10,588 to €16,850

Equity and liabilities
  • Other debts +€20,587

    new in 2025: €20,587

  • Trade debts -€13,010

    down €13,010 (-88.0%), from €14,777 to €1,768

  • Reserves -€8,903

    down €8,903 (-6.0%), from €147,326 to €138,423

  • Tax, wage and social debts +€2,264

    up €2,264 (+41855.3%), from €5 to €2,270

Income statement
  • Gross operating margin +€15,619

    up €15,619 (+229.4%), from €6,808 to €22,426

  • Taxes +€3,448

    up €3,448 (+371.9%), from €927 to €4,376

  • Depreciation +€1,414

    up €1,414 (+39.3%), from €3,601 to €5,015

  • Financial income -€1,314

    down €1,314 (-96.2%), from €1,366 to €52

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €2,091
Gross operating margin +€15,619
Depreciation -€1,414
Other operating charges +€98
Financial income -€1,314
Financial charges +€53
Taxes -€3,448
Result 2025 €11,685

Cash bridge derived

cash 2024 to 2025

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.

From operations +€28,080
Investment -€92,454
Financing -€20,587
Cash 2024 €125,162
Net result for the year +€11,685
Depreciation +€5,015
Stocks and contracts -€6,262
Receivables within one year +€6,349
Deferred charges and accrued income +€1,452
Trade debts -€13,010
Tax, wage and social debts +€2,264
Other debts +€20,587
Investment in fixed assets (net) -€22,454
Current investments -€70,000
Contributions, distributions and other -€20,587
Cash 2025 €40,201
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €168,308 €169,248 +€940 +0.6%
Fixed assets 21/28 €7,763 €25,202 +€17,439 +224.7%
Tangible fixed assets 22/27 €7,763 €25,202 +€17,439 +224.7%
Land and buildings 22 €949 €727 -€221 -23.3%
Plant, machinery and equipment 23 €1,351 €0 -€1,351 -100.0%
Furniture and vehicles 24 €5,463 €5,935 +€472 +8.6%
Other tangible fixed assets 26 - €18,539 +€18,539
Current assets 29/58 €160,546 €144,046 -€16,500 -10.3%
Stocks and contracts in progress 3 €10,588 €16,850 +€6,262 +59.1%
Stocks 30/36 €10,588 €16,850 +€6,262 +59.1%
Amounts receivable within one year 40/41 €20,650 €14,301 -€6,349 -30.7%
Trade receivables 40 €6,859 €5,075 -€1,784 -26.0%
Other amounts receivable 41 €13,791 €9,226 -€4,565 -33.1%
Current investments 50/53 €0 €70,000 +€70,000
Cash at bank and in hand 54/58 €125,162 €40,201 -€84,961 -67.9%
Deferred charges and accrued income 490/1 €4,146 €2,694 -€1,452 -35.0%
Total equity and liabilities 10/49 €168,308 €169,248 +€940 +0.6%
Equity 10/15 €153,526 €144,623 -€8,903 -5.8%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €147,326 €138,423 -€8,903 -6.0%
Distributable reserves 133 €147,326 €138,423 -€8,903 -6.0%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €14,783 €24,625 +€9,842 +66.6%
Amounts payable within one year 42/48 €14,783 €24,625 +€9,842 +66.6%
Trade debts 44 €14,777 €1,768 -€13,010 -88.0%
Suppliers 440/4 €14,777 €1,768 -€13,010 -88.0%
Taxes, remuneration and social security 45 €5 €2,270 +€2,264 +41855.3%
Taxes 450/3 €5 €2,270 +€2,264 +41855.3%
Other amounts payable 47/48 - €20,587 +€20,587
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,601 €5,015 +€1,414 +39.3%
Other operating charges 640/8 €1,105 €1,007 -€98 -8.9%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 €6,808 €22,426 +€15,619 +229.4%
Operating profit (loss) 9901 €2,101 €16,404 +€14,303 +680.6%
Financial income 75/76B €1,366 €52 -€1,314 -96.2%
Recurring financial income 75 €1,366 €52 -€1,314 -96.2%
Financial charges 65/66B €449 €396 -€53 -11.9%
Recurring financial charges 65 €449 €396 -€53 -11.9%
Profit (loss) for the period before taxes 9903 €3,018 €16,060 +€13,042 +432.2%
Income taxes 67/77 €927 €4,376 +€3,448 +371.9%
Profit (loss) for the period 9904 €2,091 €11,685 +€9,594 +458.9%
Profit (loss) for the period to be appropriated 9905 €2,091 €11,685 +€9,594 +458.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.