Chez 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.
Chez Lucienne
Largest movements
- Tangible fixed assets -€12,387
down €12,387 (-24.9%), from €49,666 to €37,279
- Cash +€4,811
up €4,811 (+30.8%), from €15,643 to €20,454
mainly Depreciation (+€12,965) and Trade debts (+€9,957)
- Stocks and contracts -€4,044
down €4,044 (-13.6%), from €29,733 to €25,689
- Financial fixed assets +€2,800
up €2,800 (+165%), from €1,700 to €4,500
- Receivables within one year +€2,534
up €2,534 (+29.0%), from €8,736 to €11,270
of which Trade receivables: +€3,661
- Debts after one year -€25,120
down €25,120 (-45.7%), from €54,920 to €29,800
- Trade debts +€9,957
up €9,957 (+15.9%), from €62,513 to €72,470
- Tax, wage and social debts +€5,432
up €5,432 (+40.2%), from €13,498 to €18,929
of which Remuneration and social security: +€5,357
- Profit (loss) carried forward -€3,913
down €3,913 (-8.3%), from -€46,998 to -€50,911
- Current portion of long-term debt +€2,368
up €2,368 (+15.2%), from €15,552 to €17,920
- Staff costs -€2,156
down €2,156 (-4.0%), from €54,041 to €51,885
- Gross operating margin +€2,148
up €2,148 (+3.4%), from €64,042 to €66,190
- Financial charges -€1,243
down €1,243 (-24.4%), from €5,100 to €3,856
- Other operating charges -€829
down €829 (-30.9%), from €2,687 to €1,857
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 | €107,072 | €100,049 | -€7,024 | -6.6% |
| Fixed assets | 21/28 | €51,944 | €41,779 | -€10,165 | -19.6% |
| Intangible fixed assets | 21 | €578 | - | -€578 | |
| Tangible fixed assets | 22/27 | €49,666 | €37,279 | -€12,387 | -24.9% |
| Plant, machinery and equipment | 23 | €5,344 | €1,135 | -€4,209 | -78.8% |
| Furniture and vehicles | 24 | €19,899 | €15,842 | -€4,058 | -20.4% |
| Other tangible fixed assets | 26 | €24,422 | €20,302 | -€4,120 | -16.9% |
| Financial fixed assets | 28 | €1,700 | €4,500 | +€2,800 | +165% |
| Current assets | 29/58 | €55,128 | €58,269 | +€3,141 | +5.7% |
| Stocks and contracts in progress | 3 | €29,733 | €25,689 | -€4,044 | -13.6% |
| Stocks | 30/36 | €29,733 | €25,689 | -€4,044 | -13.6% |
| Amounts receivable within one year | 40/41 | €8,736 | €11,270 | +€2,534 | +29.0% |
| Trade receivables | 40 | €6,234 | €9,895 | +€3,661 | +58.7% |
| Other amounts receivable | 41 | €2,501 | €1,375 | -€1,126 | -45.0% |
| Cash at bank and in hand | 54/58 | €15,643 | €20,454 | +€4,811 | +30.8% |
| Deferred charges and accrued income | 490/1 | €1,017 | €856 | -€161 | -15.8% |
| Total equity and liabilities | 10/49 | €107,072 | €100,049 | -€7,024 | -6.6% |
| Equity | 10/15 | -€40,998 | -€44,907 | -€3,909 | -9.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €4 | +€4 | |
| Tax-exempt reserves | 132 | - | €4 | +€4 | |
| Profit (loss) carried forward | 14 | -€46,998 | -€50,911 | -€3,913 | -8.3% |
| Amounts payable | 17/49 | €148,070 | €144,955 | -€3,115 | -2.1% |
| Amounts payable after more than one year | 17 | €54,920 | €29,800 | -€25,120 | -45.7% |
| Financial debts | 170/4 | €54,920 | €29,800 | -€25,120 | -45.7% |
| Amounts payable within one year | 42/48 | €92,878 | €112,786 | +€19,908 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €15,552 | €17,920 | +€2,368 | +15.2% |
| Trade debts | 44 | €62,513 | €72,470 | +€9,957 | +15.9% |
| Suppliers | 440/4 | €62,513 | €72,470 | +€9,957 | +15.9% |
| Taxes, remuneration and social security | 45 | €13,498 | €18,929 | +€5,432 | +40.2% |
| Taxes | 450/3 | €2,798 | €2,873 | +€74 | +2.7% |
| Remuneration and social security | 454/9 | €10,700 | €16,057 | +€5,357 | +50.1% |
| Other amounts payable | 47/48 | €1,315 | €3,467 | +€2,152 | +164% |
| Accrued charges and deferred income | 492/3 | €273 | €2,370 | +€2,097 | +769% |
| Remuneration, social security and pensions | 62 | €54,041 | €51,885 | -€2,156 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,173 | €12,965 | -€208 | -1.6% |
| Other operating charges | 640/8 | €2,687 | €1,857 | -€829 | -30.9% |
| Gross operating margin | 9900 | €64,042 | €66,190 | +€2,148 | +3.4% |
| Operating profit (loss) | 9901 | -€5,859 | -€517 | +€5,342 | +91.2% |
| Financial income | 75/76B | €524 | €464 | -€59 | -11.3% |
| Recurring financial income | 75 | €524 | €464 | -€59 | -11.3% |
| Financial charges | 65/66B | €5,100 | €3,856 | -€1,243 | -24.4% |
| Recurring financial charges | 65 | €5,100 | €3,856 | -€1,243 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,435 | -€3,909 | +€6,526 | +62.5% |
| Profit (loss) for the period | 9904 | -€10,435 | -€3,909 | +€6,526 | +62.5% |
| Transfer to tax-exempt reserves | 689 | - | €4 | +€4 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,435 | -€3,913 | +€6,522 | +62.5% |
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 17 October 2026 via checked.be.