SP Lukas: 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.
SP Lukas
Largest movements
- Cash +€43,990
up €43,990 (+79.9%), from €55,029 to €99,019
mainly Net result for the year (+€32,326) and Trade debts (+€12,384)
- Receivables within one year +€8,913
up €8,913 (+7365.9%), from €121 to €9,034
of which Trade receivables: +€8,867
- Tangible fixed assets -€1,736
no longer reported in 2025 (was €1,736)
- Reserves +€32,326
up €32,326 (+90.6%), from €35,668 to €67,995
- Trade debts +€12,384
up €12,384 (+484.3%), from €2,557 to €14,941
- Tax, wage and social debts +€3,773
up €3,773 (+43.3%), from €8,717 to €12,491
of which Taxes: +€3,773
- Other debts +€2,683
up €2,683 (+33.8%), from €7,943 to €10,626
- Taxes +€15,377
new in 2025: €15,377
- Gross operating margin +€5,457
up €5,457 (+12.6%), from €43,297 to €48,755
- Depreciation -€2,810
no longer reported in 2025 (was €2,810)
- Financial charges -€2,799
down €2,799 (-75.2%), from €3,723 to €924
- Other operating charges -€968
down €968 (-88.3%), from €1,096 to €128
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.
Cash bridge derived
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 | €56,886 | €108,053 | +€51,167 | +89.9% |
| Fixed assets | 21/28 | €1,736 | - | -€1,736 | |
| Tangible fixed assets | 22/27 | €1,736 | - | -€1,736 | |
| Furniture and vehicles | 24 | €1,736 | - | -€1,736 | |
| Current assets | 29/58 | €55,150 | €108,053 | +€52,903 | +95.9% |
| Amounts receivable within one year | 40/41 | €121 | €9,034 | +€8,913 | +7365.9% |
| Trade receivables | 40 | €121 | €8,988 | +€8,867 | +7328.1% |
| Other amounts receivable | 41 | - | €46 | +€46 | |
| Cash at bank and in hand | 54/58 | €55,029 | €99,019 | +€43,990 | +79.9% |
| Total equity and liabilities | 10/49 | €56,886 | €108,053 | +€51,167 | +89.9% |
| Equity | 10/15 | €37,668 | €69,995 | +€32,326 | +85.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €35,668 | €67,995 | +€32,326 | +90.6% |
| Distributable reserves | 133 | €35,668 | €67,995 | +€32,326 | +90.6% |
| Amounts payable | 17/49 | €19,218 | €38,058 | +€18,841 | +98.0% |
| Amounts payable within one year | 42/48 | €19,218 | €38,058 | +€18,841 | +98.0% |
| Trade debts | 44 | €2,557 | €14,941 | +€12,384 | +484.3% |
| Suppliers | 440/4 | €2,557 | €14,941 | +€12,384 | +484.3% |
| Taxes, remuneration and social security | 45 | €8,717 | €12,491 | +€3,773 | +43.3% |
| Taxes | 450/3 | €6,717 | €10,491 | +€3,773 | +56.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,943 | €10,626 | +€2,683 | +33.8% |
| Non-recurring operating income | 76A | - | €2,050 | +€2,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,810 | - | -€2,810 | |
| Other operating charges | 640/8 | €1,096 | €128 | -€968 | -88.3% |
| Gross operating margin | 9900 | €43,297 | €48,755 | +€5,457 | +12.6% |
| Operating profit (loss) | 9901 | €39,391 | €48,627 | +€9,236 | +23.4% |
| Financial charges | 65/66B | €3,723 | €924 | -€2,799 | -75.2% |
| Recurring financial charges | 65 | €3,723 | €924 | -€2,799 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €35,668 | €47,703 | +€12,035 | +33.7% |
| Income taxes | 67/77 | - | €15,377 | +€15,377 | |
| Profit (loss) for the period | 9904 | €35,668 | €32,326 | -€3,342 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,668 | €32,326 | -€3,342 | -9.4% |
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 1 October 2026 via checked.be.