Luyckx Consultancy: 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 Consultancy
Largest movements
- Current investments +€62,859
new in 2025: €62,859
- Cash -€39,033
down €39,033 (-44.4%), from €87,847 to €48,814
mainly Contributions, distributions and other (-€81,984) and Current investments (-€62,859)
- Receivables within one year +€18,028
up €18,028 (+95.0%), from €18,972 to €37,000
of which Other amounts receivable: +€37,000
- Tangible fixed assets -€11,525
down €11,525 (-36.4%), from €31,642 to €20,117
of which Furniture and vehicles: -€10,842
- Reserves +€26,276
up €26,276 (+32.1%), from €81,984 to €108,260
- Tax, wage and social debts +€11,598
up €11,598 (+78.2%), from €14,823 to €26,421
of which Taxes: +€8,172
- Debts after one year -€9,670
down €9,670 (-79.8%), from €12,117 to €2,447
- Gross operating margin +€32,348
up €32,348 (+27.7%), from €116,893 to €149,241
- Taxes +€9,270
up €9,270 (+42.1%), from €22,036 to €31,305
- Financial income +€2,861
up €2,861 (+583,873%), from €0 to €2,861
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 | €138,895 | €169,375 | +€30,480 | +21.9% |
| Fixed assets | 21/28 | €31,642 | €20,117 | -€11,525 | -36.4% |
| Tangible fixed assets | 22/27 | €31,642 | €20,117 | -€11,525 | -36.4% |
| Land and buildings | 22 | €5,236 | €4,553 | -€683 | -13.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €26,406 | €15,564 | -€10,842 | -41.1% |
| Current assets | 29/58 | €107,253 | €149,258 | +€42,005 | +39.2% |
| Amounts receivable within one year | 40/41 | €18,972 | €37,000 | +€18,028 | +95.0% |
| Trade receivables | 40 | €18,972 | €0 | -€18,972 | -100% |
| Other amounts receivable | 41 | - | €37,000 | +€37,000 | |
| Current investments | 50/53 | - | €62,859 | +€62,859 | |
| Cash at bank and in hand | 54/58 | €87,847 | €48,814 | -€39,033 | -44.4% |
| Deferred charges and accrued income | 490/1 | €434 | €584 | +€150 | +34.6% |
| Total equity and liabilities | 10/49 | €138,895 | €169,375 | +€30,480 | +21.9% |
| Equity | 10/15 | €100,584 | €126,860 | +€26,276 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,984 | €108,260 | +€26,276 | +32.1% |
| Distributable reserves | 133 | €81,984 | €108,260 | +€26,276 | +32.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,311 | €42,515 | +€4,204 | +11.0% |
| Amounts payable after more than one year | 17 | €12,117 | €2,447 | -€9,670 | -79.8% |
| Financial debts | 170/4 | €12,117 | €2,447 | -€9,670 | -79.8% |
| Amounts payable within one year | 42/48 | €26,194 | €40,068 | +€13,874 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €9,486 | €9,670 | +€185 | +1.9% |
| Trade debts | 44 | €1,531 | €2,679 | +€1,148 | +75.0% |
| Suppliers | 440/4 | €1,531 | €2,679 | +€1,148 | +75.0% |
| Taxes, remuneration and social security | 45 | €14,823 | €26,421 | +€11,598 | +78.2% |
| Taxes | 450/3 | €14,823 | €22,995 | +€8,172 | +55.1% |
| Remuneration and social security | 454/9 | - | €3,426 | +€3,426 | |
| Other amounts payable | 47/48 | €354 | €1,298 | +€944 | +266% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,537 | €11,525 | -€12 | -0.1% |
| Other operating charges | 640/8 | €661 | €520 | -€141 | -21.3% |
| Gross operating margin | 9900 | €116,893 | €149,241 | +€32,348 | +27.7% |
| Operating profit (loss) | 9901 | €104,695 | €137,196 | +€32,501 | +31.0% |
| Financial income | 75/76B | €0 | €2,861 | +€2,861 | +583,873% |
| Recurring financial income | 75 | €0 | €2,861 | +€2,861 | +583,873% |
| Financial charges | 65/66B | €676 | €492 | -€184 | -27.2% |
| Recurring financial charges | 65 | €676 | €492 | -€184 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €104,019 | €139,565 | +€35,546 | +34.2% |
| Income taxes | 67/77 | €22,036 | €31,305 | +€9,270 | +42.1% |
| Profit (loss) for the period | 9904 | €81,984 | €108,260 | +€26,276 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,984 | €108,260 | +€26,276 | +32.1% |
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 16 October 2026 via checked.be.