LUYCKX DIRK: 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 DIRK
Largest movements
- Cash +€6,665
up €6,665 (+5.1%), from €129,559 to €136,224
mainly Trade debts (+€12,387) and Stocks and contracts (+€5,594)
- Stocks and contracts -€5,594
down €5,594 (-17.4%), from €32,143 to €26,549
- Trade debts +€12,387
up €12,387 (+514%), from €2,412 to €14,799
- Profit (loss) carried forward -€6,649
down €6,649, from €4,568 to -€2,082
- Debts after one year -€3,336
no longer reported in 2025 (was €3,336)
- Current portion of long-term debt -€3,272
down €3,272 (-49.5%), from €6,609 to €3,336
- Gross operating margin -€66,664
down €66,664, from €59,722 to -€6,943
- Staff costs -€49,465
down €49,465 (-100%), from €49,465 to €0
- Financial charges -€11,588
down €11,588 (-94.8%), from €12,224 to €636
- Depreciation -€9,704
down €9,704 (-100%), from €9,704 to €0
- Financial income -€8,020
down €8,020 (-82.8%), from €9,686 to €1,666
of which Non-recurring financial income: -€7,924
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 | €236,034 | €232,920 | -€3,113 | -1.3% |
| Fixed assets | 21/28 | €29,838 | €29,838 | = | 0.0% |
| Tangible fixed assets | 22/27 | €29,838 | €29,838 | = | 0.0% |
| Plant, machinery and equipment | 23 | €12,083 | €12,083 | = | 0.0% |
| Furniture and vehicles | 24 | €17,755 | €17,755 | = | 0.0% |
| Current assets | 29/58 | €206,196 | €203,082 | -€3,113 | -1.5% |
| Stocks and contracts in progress | 3 | €32,143 | €26,549 | -€5,594 | -17.4% |
| Stocks | 30/36 | €32,143 | €26,549 | -€5,594 | -17.4% |
| Amounts receivable within one year | 40/41 | €41,834 | €39,707 | -€2,127 | -5.1% |
| Trade receivables | 40 | €39,099 | €39,707 | +€609 | +1.6% |
| Other amounts receivable | 41 | €2,735 | - | -€2,735 | |
| Cash at bank and in hand | 54/58 | €129,559 | €136,224 | +€6,665 | +5.1% |
| Deferred charges and accrued income | 490/1 | €2,660 | €603 | -€2,057 | -77.3% |
| Total equity and liabilities | 10/49 | €236,034 | €232,920 | -€3,113 | -1.3% |
| Equity | 10/15 | €152,604 | €145,955 | -€6,649 | -4.4% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €98,458 | €98,458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €93,500 | €93,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,568 | -€2,082 | -€6,649 | |
| Amounts payable | 17/49 | €83,430 | €86,965 | +€3,536 | +4.2% |
| Amounts payable after more than one year | 17 | €3,336 | - | -€3,336 | |
| Financial debts | 170/4 | €3,336 | - | -€3,336 | |
| Amounts payable within one year | 42/48 | €80,093 | €86,965 | +€6,872 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €6,609 | €3,336 | -€3,272 | -49.5% |
| Trade debts | 44 | €2,412 | €14,799 | +€12,387 | +514% |
| Suppliers | 440/4 | €2,412 | €14,799 | +€12,387 | +514% |
| Other amounts payable | 47/48 | €71,072 | €68,830 | -€2,242 | -3.2% |
| Remuneration, social security and pensions | 62 | €49,465 | €0 | -€49,465 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,704 | €0 | -€9,704 | -100% |
| Other operating charges | 640/8 | €2,651 | €737 | -€1,914 | -72.2% |
| Non-recurring operating charges | 66A | €397 | - | -€397 | |
| Gross operating margin | 9900 | €59,722 | -€6,943 | -€66,664 | |
| Operating profit (loss) | 9901 | -€2,495 | -€7,680 | -€5,184 | -208% |
| Financial income | 75/76B | €9,686 | €1,666 | -€8,020 | -82.8% |
| Recurring financial income | 75 | €1,762 | €1,666 | -€96 | -5.4% |
| Non-recurring financial income | 76B | €7,924 | - | -€7,924 | |
| Financial charges | 65/66B | €12,224 | €636 | -€11,588 | -94.8% |
| Recurring financial charges | 65 | €12,224 | €636 | -€11,588 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,033 | -€6,649 | -€1,616 | -32.1% |
| Income taxes | 67/77 | €263 | €0 | -€263 | -100.0% |
| Profit (loss) for the period | 9904 | -€5,296 | -€6,649 | -€1,353 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,296 | -€6,649 | -€1,353 | -25.5% |
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 14 October 2026 via checked.be.