Luks: 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.
Luks
Largest movements
- Stocks and contracts +€24,353
up €24,353 (+78.8%), from €30,889 to €55,242
- Receivables within one year +€860
new in 2025: €860
- Profit (loss) carried forward +€22,541
up €22,541, from -€22,522 to €19
- Trade debts +€21,310
up €21,310 (+1,357%), from €1,570 to €22,880
- Reserves -€11,000
down €11,000 (-79.9%), from €13,759 to €2,759
- Other debts -€7,719
down €7,719 (-37.8%), from €20,435 to €12,716
- Gross operating margin +€7,214
up €7,214 (+81.5%), from €8,857 to €16,071
- Taxes +€1,461
up €1,461 (+85.7%), from €1,706 to €3,167
- Other operating charges -€612
down €612 (-46.8%), from €1,309 to €697
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 | €33,551 | €58,743 | +€25,192 | +75.1% |
| Current assets | 29/58 | €33,551 | €58,743 | +€25,192 | +75.1% |
| Stocks and contracts in progress | 3 | €30,889 | €55,242 | +€24,353 | +78.8% |
| Stocks | 30/36 | €30,889 | €55,242 | +€24,353 | +78.8% |
| Amounts receivable within one year | 40/41 | - | €860 | +€860 | |
| Trade receivables | 40 | - | €860 | +€860 | |
| Cash at bank and in hand | 54/58 | €2,374 | €2,316 | -€59 | -2.5% |
| Deferred charges and accrued income | 490/1 | €287 | €325 | +€38 | +13.2% |
| Total equity and liabilities | 10/49 | €33,551 | €58,743 | +€25,192 | +75.1% |
| Equity | 10/15 | €9,837 | €21,378 | +€11,541 | +117% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,759 | €2,759 | -€11,000 | -79.9% |
| Distributable reserves | 133 | €13,759 | €2,759 | -€11,000 | -79.9% |
| Profit (loss) carried forward | 14 | -€22,522 | €19 | +€22,541 | |
| Amounts payable | 17/49 | €23,713 | €37,365 | +€13,651 | +57.6% |
| Amounts payable within one year | 42/48 | €23,713 | €37,365 | +€13,651 | +57.6% |
| Trade debts | 44 | €1,570 | €22,880 | +€21,310 | +1,357% |
| Suppliers | 440/4 | €1,570 | €22,880 | +€21,310 | +1,357% |
| Taxes, remuneration and social security | 45 | €1,709 | €1,769 | +€60 | +3.5% |
| Taxes | 450/3 | €1,709 | €1,769 | +€60 | +3.5% |
| Other amounts payable | 47/48 | €20,435 | €12,716 | -€7,719 | -37.8% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €1,309 | €697 | -€612 | -46.8% |
| Gross operating margin | 9900 | €8,857 | €16,071 | +€7,214 | +81.5% |
| Operating profit (loss) | 9901 | €7,548 | €15,374 | +€7,826 | +104% |
| Financial charges | 65/66B | €675 | €667 | -€9 | -1.3% |
| Recurring financial charges | 65 | €675 | €667 | -€9 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €6,873 | €14,707 | +€7,835 | +114% |
| Income taxes | 67/77 | €1,706 | €3,167 | +€1,461 | +85.7% |
| Profit (loss) for the period | 9904 | €5,167 | €11,541 | +€6,373 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €5,167 | €11,541 | +€6,373 | +123% |
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 19 October 2026 via checked.be.