LUYCKX ARNO: 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.
LUYCKX ARNO
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Tangible fixed assets +€76,057
up €76,057 (+973%), from €7,820 to €83,877
of which Land and buildings: +€78,825
- Cash +€61,340
up €61,340 (+255%), from €24,094 to €85,434
mainly Current investments (+€200,000) and Net result for the year (+€30,333)
- Receivables within one year +€2,949
up €2,949 (+9.1%), from €32,248 to €35,197
of which Other amounts receivable: +€2,200
- Other debts -€46,764
down €46,764 (-32.1%), from €145,763 to €98,999
- Reserves -€40,000
down €40,000 (-47.1%), from €85,000 to €45,000
- Profit (loss) carried forward +€29,503
up €29,503 (+756%), from €3,900 to €33,404
- Tax, wage and social debts -€4,092
down €4,092 (-19.3%), from €21,177 to €17,086
- Depreciation +€12,592
up €12,592 (+406%), from €3,103 to €15,695
- Gross operating margin -€10,131
down €10,131 (-13.9%), from €73,092 to €62,961
- Taxes -€5,714
down €5,714 (-31.7%), from €18,025 to €12,311
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 | €265,031 | €204,508 | -€60,523 | -22.8% |
| Fixed assets | 21/28 | €7,820 | €83,877 | +€76,057 | +973% |
| Tangible fixed assets | 22/27 | €7,820 | €83,877 | +€76,057 | +973% |
| Land and buildings | 22 | - | €78,825 | +€78,825 | |
| Furniture and vehicles | 24 | €7,820 | €5,052 | -€2,768 | -35.4% |
| Current assets | 29/58 | €257,211 | €120,631 | -€136,580 | -53.1% |
| Amounts receivable within one year | 40/41 | €32,248 | €35,197 | +€2,949 | +9.1% |
| Trade receivables | 40 | €32,248 | €32,997 | +€749 | +2.3% |
| Other amounts receivable | 41 | - | €2,200 | +€2,200 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €24,094 | €85,434 | +€61,340 | +255% |
| Deferred charges and accrued income | 490/1 | €869 | - | -€869 | |
| Total equity and liabilities | 10/49 | €265,031 | €204,508 | -€60,523 | -22.8% |
| Equity | 10/15 | €90,100 | €79,604 | -€10,497 | -11.7% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €85,000 | €45,000 | -€40,000 | -47.1% |
| Distributable reserves | 133 | €85,000 | €45,000 | -€40,000 | -47.1% |
| Profit (loss) carried forward | 14 | €3,900 | €33,404 | +€29,503 | +756% |
| Amounts payable | 17/49 | €174,930 | €124,904 | -€50,026 | -28.6% |
| Amounts payable within one year | 42/48 | €170,278 | €120,482 | -€49,797 | -29.2% |
| Trade debts | 44 | €3,338 | €4,397 | +€1,059 | +31.7% |
| Suppliers | 440/4 | €3,338 | €4,397 | +€1,059 | +31.7% |
| Taxes, remuneration and social security | 45 | €21,177 | €17,086 | -€4,092 | -19.3% |
| Taxes | 450/3 | €21,177 | €17,086 | -€4,092 | -19.3% |
| Other amounts payable | 47/48 | €145,763 | €98,999 | -€46,764 | -32.1% |
| Accrued charges and deferred income | 492/3 | €4,652 | €4,423 | -€229 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,103 | €15,695 | +€12,592 | +406% |
| Other operating charges | 640/8 | €1,915 | €1,866 | -€49 | -2.6% |
| Gross operating margin | 9900 | €73,092 | €62,961 | -€10,131 | -13.9% |
| Operating profit (loss) | 9901 | €68,073 | €45,400 | -€22,673 | -33.3% |
| Financial income | 75/76B | €1,242 | €1,783 | +€541 | +43.5% |
| Recurring financial income | 75 | €1,242 | €1,783 | +€541 | +43.5% |
| Financial charges | 65/66B | €4,827 | €4,539 | -€289 | -6.0% |
| Recurring financial charges | 65 | €4,827 | €4,539 | -€289 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €64,488 | €42,644 | -€21,844 | -33.9% |
| Income taxes | 67/77 | €18,025 | €12,311 | -€5,714 | -31.7% |
| Profit (loss) for the period | 9904 | €46,463 | €30,333 | -€16,130 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,463 | €30,333 | -€16,130 | -34.7% |
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 22 October 2026 via checked.be.