CHEZ 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.
CHEZ LUCAS
Largest movements
- Receivables within one year +€51,989
up €51,989 (+181%), from €28,798 to €80,787
of which Trade receivables: +€50,772
- Stocks and contracts -€6,798
down €6,798 (-76.0%), from €8,945 to €2,147
- Tangible fixed assets -€2,848
down €2,848 (-43.0%), from €6,625 to €3,777
- Cash +€1,015
up €1,015 (+114%), from €893 to €1,907
mainly Net result for the year (+€38,304) and Other debts (+€15,260)
- Profit (loss) carried forward +€38,304
up €38,304, from -€29,181 to €9,123
- Other debts +€15,260
up €15,260 (+57.8%), from €26,392 to €41,652
- Trade debts -€8,995
down €8,995 (-40.7%), from €22,127 to €13,132
- Accrued charges and deferred income -€2,369
down €2,369 (-76.0%), from €3,118 to €749
- Gross operating margin +€87,772
up €87,772 (+741%), from €11,845 to €99,617
- Staff costs +€11,407
up €11,407 (+24.9%), from €45,732 to €57,139
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 | €49,418 | €92,240 | +€42,822 | +86.7% |
| Fixed assets | 21/28 | €9,833 | €6,985 | -€2,848 | -29.0% |
| Tangible fixed assets | 22/27 | €6,625 | €3,777 | -€2,848 | -43.0% |
| Furniture and vehicles | 24 | €6,625 | €3,777 | -€2,848 | -43.0% |
| Financial fixed assets | 28 | €3,209 | €3,209 | = | 0.0% |
| Current assets | 29/58 | €39,585 | €85,255 | +€45,670 | +115% |
| Stocks and contracts in progress | 3 | €8,945 | €2,147 | -€6,798 | -76.0% |
| Stocks | 30/36 | €8,945 | €2,147 | -€6,798 | -76.0% |
| Amounts receivable within one year | 40/41 | €28,798 | €80,787 | +€51,989 | +181% |
| Trade receivables | 40 | €27,666 | €78,438 | +€50,772 | +184% |
| Other amounts receivable | 41 | €1,132 | €2,349 | +€1,217 | +107% |
| Cash at bank and in hand | 54/58 | €893 | €1,907 | +€1,015 | +114% |
| Deferred charges and accrued income | 490/1 | €948 | €414 | -€535 | -56.4% |
| Total equity and liabilities | 10/49 | €49,418 | €92,240 | +€42,822 | +86.7% |
| Equity | 10/15 | -€10,581 | €27,723 | +€38,304 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,181 | €9,123 | +€38,304 | |
| Amounts payable | 17/49 | €59,999 | €64,517 | +€4,518 | +7.5% |
| Amounts payable within one year | 42/48 | €56,881 | €63,768 | +€6,887 | +12.1% |
| Trade debts | 44 | €22,127 | €13,132 | -€8,995 | -40.7% |
| Suppliers | 440/4 | €22,127 | €13,132 | -€8,995 | -40.7% |
| Taxes, remuneration and social security | 45 | €8,361 | €8,984 | +€622 | +7.4% |
| Taxes | 450/3 | €1,896 | €444 | -€1,452 | -76.6% |
| Remuneration and social security | 454/9 | €6,465 | €8,540 | +€2,074 | +32.1% |
| Other amounts payable | 47/48 | €26,392 | €41,652 | +€15,260 | +57.8% |
| Accrued charges and deferred income | 492/3 | €3,118 | €749 | -€2,369 | -76.0% |
| Remuneration, social security and pensions | 62 | €45,732 | €57,139 | +€11,407 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,848 | €2,848 | = | 0.0% |
| Other operating charges | 640/8 | €445 | €714 | +€269 | +60.6% |
| Gross operating margin | 9900 | €11,845 | €99,617 | +€87,772 | +741% |
| Operating profit (loss) | 9901 | -€37,180 | €38,916 | +€76,096 | |
| Financial income | 75/76B | €7 | €51 | +€44 | +596% |
| Recurring financial income | 75 | €7 | €51 | +€44 | +596% |
| Financial charges | 65/66B | €804 | €359 | -€445 | -55.3% |
| Recurring financial charges | 65 | €804 | €359 | -€445 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,977 | €38,608 | +€76,585 | |
| Income taxes | 67/77 | €141 | €304 | +€163 | +116% |
| Profit (loss) for the period | 9904 | -€38,117 | €38,304 | +€76,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,117 | €38,304 | +€76,421 |
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 17 October 2026 via checked.be.