2 LUCKY: 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.
2 LUCKY
Largest movements
- Tangible fixed assets -€60,300
down €60,300 (-71.9%), from €83,873 to €23,572
of which Furniture and vehicles: -€56,657
- Cash +€16,346
up €16,346 (+103%), from €15,942 to €32,288
mainly Investment in fixed assets (net) (+€35,006) and Depreciation (+€25,294)
- Receivables within one year -€7,133
down €7,133 (-27.5%), from €25,979 to €18,846
of which Other amounts receivable: -€7,731
- Deferred charges and accrued income +€3,429
up €3,429 (+11.7%), from €29,413 to €32,842
- Debts after one year -€38,524
down €38,524 (-100%), from €38,524 to €0
- Current portion of long-term debt -€18,981
down €18,981 (-33.0%), from €57,504 to €38,524
- Reserves +€5,825
up €5,825 (+190%), from €3,061 to €8,886
- Profit (loss) carried forward +€5,720
up €5,720, from -€5,720 to €0
- Trade debts -€2,893
down €2,893 (-24.0%), from €12,076 to €9,183
- Staff costs -€33,952
down €33,952 (-17.0%), from €199,781 to €165,829
- Gross operating margin -€13,289
down €13,289 (-5.6%), from €235,258 to €221,969
- Depreciation -€4,088
down €4,088 (-13.9%), from €29,382 to €25,294
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 | €155,206 | €107,548 | -€47,657 | -30.7% |
| Fixed assets | 21/28 | €83,873 | €23,572 | -€60,300 | -71.9% |
| Tangible fixed assets | 22/27 | €83,873 | €23,572 | -€60,300 | -71.9% |
| Plant, machinery and equipment | 23 | €6,869 | €3,226 | -€3,643 | -53.0% |
| Furniture and vehicles | 24 | €77,004 | €20,346 | -€56,657 | -73.6% |
| Current assets | 29/58 | €71,333 | €83,976 | +€12,643 | +17.7% |
| Amounts receivable within one year | 40/41 | €25,979 | €18,846 | -€7,133 | -27.5% |
| Trade receivables | 40 | €18,213 | €18,811 | +€598 | +3.3% |
| Other amounts receivable | 41 | €7,766 | €35 | -€7,731 | -99.6% |
| Cash at bank and in hand | 54/58 | €15,942 | €32,288 | +€16,346 | +103% |
| Deferred charges and accrued income | 490/1 | €29,413 | €32,842 | +€3,429 | +11.7% |
| Total equity and liabilities | 10/49 | €155,206 | €107,548 | -€47,657 | -30.7% |
| Equity | 10/15 | €15,941 | €27,486 | +€11,545 | +72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,061 | €8,886 | +€5,825 | +190% |
| Distributable reserves | 133 | €3,061 | €8,886 | +€5,825 | +190% |
| Profit (loss) carried forward | 14 | -€5,720 | €0 | +€5,720 | |
| Amounts payable | 17/49 | €139,265 | €80,062 | -€59,203 | -42.5% |
| Amounts payable after more than one year | 17 | €38,524 | €0 | -€38,524 | -100% |
| Financial debts | 170/4 | €38,524 | €0 | -€38,524 | -100% |
| Amounts payable within one year | 42/48 | €100,741 | €80,062 | -€20,679 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €57,504 | €38,524 | -€18,981 | -33.0% |
| Financial debts | 43 | - | €2,376 | +€2,376 | |
| Credit institutions | 430/8 | - | €2,376 | +€2,376 | |
| Trade debts | 44 | €12,076 | €9,183 | -€2,893 | -24.0% |
| Suppliers | 440/4 | €12,076 | €9,183 | -€2,893 | -24.0% |
| Taxes, remuneration and social security | 45 | €28,834 | €27,250 | -€1,584 | -5.5% |
| Taxes | 450/3 | €492 | €5,116 | +€4,625 | +941% |
| Remuneration and social security | 454/9 | €28,343 | €22,134 | -€6,209 | -21.9% |
| Other amounts payable | 47/48 | €2,327 | €2,730 | +€403 | +17.3% |
| Non-recurring operating income | 76A | €2,876 | €2,125 | -€750 | -26.1% |
| Remuneration, social security and pensions | 62 | €199,781 | €165,829 | -€33,952 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,382 | €25,294 | -€4,088 | -13.9% |
| Other operating charges | 640/8 | €3,748 | €4,769 | +€1,021 | +27.2% |
| Non-recurring operating charges | 66A | €3,052 | €9,577 | +€6,524 | +214% |
| Gross operating margin | 9900 | €235,258 | €221,969 | -€13,289 | -5.6% |
| Operating profit (loss) | 9901 | -€705 | €16,501 | +€17,206 | |
| Financial income | 75/76B | €0 | €201 | +€201 | +111,461% |
| Recurring financial income | 75 | €0 | €201 | +€201 | +111,461% |
| Financial charges | 65/66B | €4,809 | €4,541 | -€268 | -5.6% |
| Recurring financial charges | 65 | €4,809 | €4,541 | -€268 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,514 | €12,160 | +€17,674 | |
| Income taxes | 67/77 | €207 | €615 | +€408 | +197% |
| Profit (loss) for the period | 9904 | -€5,720 | €11,545 | +€17,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,720 | €11,545 | +€17,266 |
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 15 October 2026 via checked.be.