ALIAS LUCAS: 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.
ALIAS LUCAS
Largest movements
- Receivables within one year -€6,181
down €6,181 (-94.6%), from €6,536 to €355
of which Trade receivables: -€6,536
- Receivables after one year -€5,000
down €5,000 (-13.5%), from €37,000 to €32,000
- Tangible fixed assets -€1,461
down €1,461 (-47.7%), from €3,062 to €1,601
of which Other tangible fixed assets: -€765
- Cash +€823
up €823 (+15.8%), from €5,204 to €6,027
mainly Receivables within one year (+€6,181) and Receivables after one year (+€5,000)
- Profit (loss) carried forward -€7,529
new in 2025: -€7,529
- Tax, wage and social debts -€4,872
down €4,872 (-96.5%), from €5,050 to €178
- Gross operating margin -€16,692
down €16,692, from €10,909 to -€5,783
- Taxes -€3,623
down €3,623 (-96.2%), from €3,765 to €142
- Depreciation +€464
up €464 (+46.5%), from €997 to €1,461
- Financial income +€227
up €227 (+28.0%), from €811 to €1,038
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 | €51,802 | €39,983 | -€11,819 | -22.8% |
| Fixed assets | 21/28 | €3,062 | €1,601 | -€1,461 | -47.7% |
| Tangible fixed assets | 22/27 | €3,062 | €1,601 | -€1,461 | -47.7% |
| Furniture and vehicles | 24 | €930 | €234 | -€696 | -74.8% |
| Other tangible fixed assets | 26 | €2,131 | €1,366 | -€765 | -35.9% |
| Current assets | 29/58 | €48,741 | €38,382 | -€10,358 | -21.3% |
| Amounts receivable after more than one year | 29 | €37,000 | €32,000 | -€5,000 | -13.5% |
| Other amounts receivable | 291 | €37,000 | €32,000 | -€5,000 | -13.5% |
| Amounts receivable within one year | 40/41 | €6,536 | €355 | -€6,181 | -94.6% |
| Trade receivables | 40 | €6,536 | - | -€6,536 | |
| Other amounts receivable | 41 | - | €355 | +€355 | |
| Cash at bank and in hand | 54/58 | €5,204 | €6,027 | +€823 | +15.8% |
| Total equity and liabilities | 10/49 | €51,802 | €39,983 | -€11,819 | -22.8% |
| Equity | 10/15 | €46,360 | €38,831 | -€7,529 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,760 | €27,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,900 | €25,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,529 | -€7,529 | |
| Amounts payable | 17/49 | €5,442 | €1,152 | -€4,290 | -78.8% |
| Amounts payable within one year | 42/48 | €5,442 | €1,152 | -€4,290 | -78.8% |
| Trade debts | 44 | - | €179 | +€179 | |
| Suppliers | 440/4 | - | €179 | +€179 | |
| Taxes, remuneration and social security | 45 | €5,050 | €178 | -€4,872 | -96.5% |
| Taxes | 450/3 | €5,050 | €178 | -€4,872 | -96.5% |
| Other amounts payable | 47/48 | €392 | €794 | +€402 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | €1,461 | +€464 | +46.5% |
| Other operating charges | 640/8 | €931 | €1,014 | +€83 | +8.9% |
| Gross operating margin | 9900 | €10,909 | -€5,783 | -€16,692 | |
| Operating profit (loss) | 9901 | €8,981 | -€8,258 | -€17,239 | |
| Financial income | 75/76B | €811 | €1,038 | +€227 | +28.0% |
| Recurring financial income | 75 | €811 | €1,038 | +€227 | +28.0% |
| Financial charges | 65/66B | €197 | €167 | -€30 | -15.2% |
| Recurring financial charges | 65 | €197 | €167 | -€30 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €9,595 | -€7,387 | -€16,982 | |
| Income taxes | 67/77 | €3,765 | €142 | -€3,623 | -96.2% |
| Profit (loss) for the period | 9904 | €5,830 | -€7,529 | -€13,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,830 | -€7,529 | -€13,359 |
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.