Bruidsmode Els Lucienne: 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.
Bruidsmode Els Lucienne
Largest movements
- Cash +€43,677
up €43,677 (+37.9%), from €115,255 to €158,933
mainly Net result for the year (+€29,794) and Stocks and contracts (+€12,096)
- Stocks and contracts -€12,096
down €12,096 (-6.2%), from €196,545 to €184,449
- Tangible fixed assets -€9,848
down €9,848 (-20.5%), from €48,120 to €38,272
of which Furniture and vehicles: -€8,498
- Reserves +€29,794
up €29,794 (+18.4%), from €162,000 to €191,794
- Other debts -€13,163
down €13,163 (-14.8%), from €88,838 to €75,675
- Debts after one year -€6,089
down €6,089 (-24.9%), from €24,438 to €18,349
- Write-downs -€6,893
no longer reported in 2025 (was €6,893)
- Gross operating margin +€6,268
up €6,268 (+4.5%), from €137,868 to €144,136
- Depreciation +€5,935
up €5,935 (+152%), from €3,914 to €9,848
- Taxes +€4,021
up €4,021 (+30.2%), from €13,329 to €17,350
- Staff costs -€4,000
down €4,000 (-4.8%), from €83,340 to €79,340
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 | €372,549 | €387,543 | +€14,994 | +4.0% |
| Fixed assets | 21/28 | €48,121 | €38,273 | -€9,848 | -20.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €48,120 | €38,272 | -€9,848 | -20.5% |
| Plant, machinery and equipment | 23 | €3,909 | €2,558 | -€1,350 | -34.5% |
| Furniture and vehicles | 24 | €44,212 | €35,713 | -€8,498 | -19.2% |
| Current assets | 29/58 | €324,428 | €349,270 | +€24,843 | +7.7% |
| Stocks and contracts in progress | 3 | €196,545 | €184,449 | -€12,096 | -6.2% |
| Stocks | 30/36 | €196,545 | €184,449 | -€12,096 | -6.2% |
| Amounts receivable within one year | 40/41 | €5,896 | €2,798 | -€3,098 | -52.5% |
| Trade receivables | 40 | €247 | €2,727 | +€2,480 | +1,003% |
| Other amounts receivable | 41 | €5,649 | €71 | -€5,578 | -98.7% |
| Cash at bank and in hand | 54/58 | €115,255 | €158,933 | +€43,677 | +37.9% |
| Deferred charges and accrued income | 490/1 | €6,731 | €3,090 | -€3,641 | -54.1% |
| Total equity and liabilities | 10/49 | €372,549 | €387,543 | +€14,994 | +4.0% |
| Equity | 10/15 | €217,850 | €247,644 | +€29,794 | +13.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €162,000 | €191,794 | +€29,794 | +18.4% |
| Distributable reserves | 133 | €162,000 | €191,794 | +€29,794 | +18.4% |
| Profit (loss) carried forward | 14 | €36,850 | €36,850 | = | 0.0% |
| Amounts payable | 17/49 | €154,699 | €139,899 | -€14,800 | -9.6% |
| Amounts payable after more than one year | 17 | €24,438 | €18,349 | -€6,089 | -24.9% |
| Financial debts | 170/4 | €24,438 | €18,349 | -€6,089 | -24.9% |
| Amounts payable within one year | 42/48 | €127,791 | €116,498 | -€11,292 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €5,897 | €6,089 | +€192 | +3.3% |
| Trade debts | 44 | €14,950 | €13,298 | -€1,651 | -11.0% |
| Suppliers | 440/4 | €14,950 | €13,298 | -€1,651 | -11.0% |
| Taxes, remuneration and social security | 45 | €18,106 | €21,436 | +€3,331 | +18.4% |
| Taxes | 450/3 | €4,164 | €12,342 | +€8,177 | +196% |
| Remuneration and social security | 454/9 | €13,941 | €9,094 | -€4,847 | -34.8% |
| Other amounts payable | 47/48 | €88,838 | €75,675 | -€13,163 | -14.8% |
| Accrued charges and deferred income | 492/3 | €2,470 | €5,052 | +€2,582 | +105% |
| Non-recurring operating income | 76A | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €83,340 | €79,340 | -€4,000 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,914 | €9,848 | +€5,935 | +152% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,893 | - | -€6,893 | |
| Other operating charges | 640/8 | €2,019 | €3,857 | +€1,838 | +91.0% |
| Gross operating margin | 9900 | €137,868 | €144,136 | +€6,268 | +4.5% |
| Operating profit (loss) | 9901 | €41,703 | €51,091 | +€9,388 | +22.5% |
| Financial income | 75/76B | €462 | €594 | +€133 | +28.8% |
| Recurring financial income | 75 | €462 | €594 | +€133 | +28.8% |
| Financial charges | 65/66B | €4,119 | €4,541 | +€423 | +10.3% |
| Recurring financial charges | 65 | €4,119 | €4,541 | +€423 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €38,046 | €47,144 | +€9,098 | +23.9% |
| Income taxes | 67/77 | €13,329 | €17,350 | +€4,021 | +30.2% |
| Profit (loss) for the period | 9904 | €24,717 | €29,794 | +€5,077 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,717 | €29,794 | +€5,077 | +20.5% |
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 27 October 2026 via checked.be.