C-Lucra: 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.
C-Lucra
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€27,811
down €27,811 (-28.3%), from €98,418 to €70,608
mainly Current investments (-€50,000) and Tax, wage and social debts (-€6,287)
- Receivables within one year +€1,704
up €1,704 (+5.9%), from €28,944 to €30,648
of which Trade receivables: +€1,660
- Tangible fixed assets +€1,598
up €1,598 (+28.6%), from €5,592 to €7,190
of which Plant, machinery and equipment: +€2,057
- Reserves +€31,464
up €31,464 (+27.9%), from €112,946 to €144,409
- Tax, wage and social debts -€6,287
down €6,287 (-32.5%), from €19,360 to €13,073
- Gross operating margin +€7,163
up €7,163 (+10.1%), from €71,263 to €78,426
- Financial charges +€3,037
up €3,037 (+10.5%), from €28,823 to €31,860
- Depreciation +€1,184
up €1,184 (+142%), from €835 to €2,019
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 | €133,485 | €159,209 | +€25,724 | +19.3% |
| Fixed assets | 21/28 | €5,592 | €7,190 | +€1,598 | +28.6% |
| Tangible fixed assets | 22/27 | €5,592 | €7,190 | +€1,598 | +28.6% |
| Plant, machinery and equipment | 23 | - | €2,057 | +€2,057 | |
| Furniture and vehicles | 24 | €5,592 | €5,134 | -€459 | -8.2% |
| Current assets | 29/58 | €127,892 | €152,019 | +€24,127 | +18.9% |
| Amounts receivable within one year | 40/41 | €28,944 | €30,648 | +€1,704 | +5.9% |
| Trade receivables | 40 | €28,944 | €30,604 | +€1,660 | +5.7% |
| Other amounts receivable | 41 | €0 | €44 | +€44 | +27,313% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €98,418 | €70,608 | -€27,811 | -28.3% |
| Deferred charges and accrued income | 490/1 | €530 | €764 | +€234 | +44.0% |
| Total equity and liabilities | 10/49 | €133,485 | €159,209 | +€25,724 | +19.3% |
| Equity | 10/15 | €113,946 | €145,409 | +€31,464 | +27.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €112,946 | €144,409 | +€31,464 | +27.9% |
| Distributable reserves | 133 | €112,946 | €144,409 | +€31,464 | +27.9% |
| Amounts payable | 17/49 | €19,539 | €13,800 | -€5,739 | -29.4% |
| Amounts payable within one year | 42/48 | €19,521 | €13,800 | -€5,722 | -29.3% |
| Trade debts | 44 | €161 | €727 | +€565 | +350% |
| Suppliers | 440/4 | €161 | €727 | +€565 | +350% |
| Taxes, remuneration and social security | 45 | €19,360 | €13,073 | -€6,287 | -32.5% |
| Taxes | 450/3 | €19,360 | €13,073 | -€6,287 | -32.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €18 | €0 | -€18 | -100% |
| Non-recurring operating income | 76A | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €2,019 | +€1,184 | +142% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €71,263 | €78,426 | +€7,163 | +10.1% |
| Operating profit (loss) | 9901 | €69,923 | €75,888 | +€5,965 | +8.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €28,823 | €31,860 | +€3,037 | +10.5% |
| Recurring financial charges | 65 | €28,823 | €31,860 | +€3,037 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €41,100 | €44,030 | +€2,929 | +7.1% |
| Income taxes | 67/77 | €11,793 | €12,566 | +€773 | +6.6% |
| Profit (loss) for the period | 9904 | €29,308 | €31,464 | +€2,156 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,308 | €31,464 | +€2,156 | +7.4% |
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 21 October 2026 via checked.be.