CREA LUCE: 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.
CREA LUCE
Largest movements
- Receivables within one year +€12,692
up €12,692 (+64.7%), from €19,610 to €32,303
of which Trade receivables: +€12,287
- Tangible fixed assets -€11,680
down €11,680 (-64.2%), from €18,188 to €6,509
of which Furniture and vehicles: -€11,254
- Cash -€3,459
down €3,459 (-13.3%), from €25,929 to €22,470
mainly Receivables within one year (-€12,692) and Debts after one year (-€8,358)
- Profit (loss) carried forward +€15,101
up €15,101, from -€5,929 to €9,172
- Debts after one year -€8,358
down €8,358 (-33.5%), from €24,981 to €16,623
of which Other amounts payable: -€6,000
- Current portion of long-term debt -€6,966
down €6,966 (-74.7%), from €9,323 to €2,358
- Trade debts -€6,415
down €6,415 (-70.1%), from €9,153 to €2,738
- Tax, wage and social debts +€4,436
up €4,436 (+140%), from €3,162 to €7,598
of which Taxes: +€4,436
- Gross operating margin +€24,979
up €24,979 (+253%), from €9,877 to €34,857
- Taxes +€8,058
up €8,058 (+1,182%), from €682 to €8,740
- Financial income +€2,160
up €2,160 (+814%), from €265 to €2,425
- Staff costs -€1,173
down €1,173 (-100%), from €1,173 to €0
- Write-downs -€990
down €990, from €0 to -€990
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 | €68,828 | €66,627 | -€2,201 | -3.2% |
| Fixed assets | 21/28 | €18,188 | €6,509 | -€11,680 | -64.2% |
| Tangible fixed assets | 22/27 | €18,188 | €6,509 | -€11,680 | -64.2% |
| Plant, machinery and equipment | 23 | €425 | €0 | -€425 | -100% |
| Furniture and vehicles | 24 | €17,763 | €6,509 | -€11,254 | -63.4% |
| Current assets | 29/58 | €50,640 | €60,118 | +€9,478 | +18.7% |
| Stocks and contracts in progress | 3 | €3,756 | €3,961 | +€205 | +5.5% |
| Stocks | 30/36 | €3,756 | €3,961 | +€205 | +5.5% |
| Amounts receivable within one year | 40/41 | €19,610 | €32,303 | +€12,692 | +64.7% |
| Trade receivables | 40 | €18,923 | €31,210 | +€12,287 | +64.9% |
| Other amounts receivable | 41 | €688 | €1,093 | +€405 | +58.9% |
| Cash at bank and in hand | 54/58 | €25,929 | €22,470 | -€3,459 | -13.3% |
| Deferred charges and accrued income | 490/1 | €1,344 | €1,385 | +€41 | +3.0% |
| Total equity and liabilities | 10/49 | €68,828 | €66,627 | -€2,201 | -3.2% |
| Equity | 10/15 | €22,208 | €37,309 | +€15,101 | +68.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,545 | €9,545 | = | 0.0% |
| Distributable reserves | 133 | €9,545 | €9,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,929 | €9,172 | +€15,101 | |
| Amounts payable | 17/49 | €46,620 | €29,318 | -€17,302 | -37.1% |
| Amounts payable after more than one year | 17 | €24,981 | €16,623 | -€8,358 | -33.5% |
| Financial debts | 170/4 | €2,358 | €0 | -€2,358 | -100% |
| Other amounts payable | 178/9 | €22,623 | €16,623 | -€6,000 | -26.5% |
| Amounts payable within one year | 42/48 | €21,639 | €12,694 | -€8,944 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €9,323 | €2,358 | -€6,966 | -74.7% |
| Trade debts | 44 | €9,153 | €2,738 | -€6,415 | -70.1% |
| Suppliers | 440/4 | €9,153 | €2,738 | -€6,415 | -70.1% |
| Taxes, remuneration and social security | 45 | €3,162 | €7,598 | +€4,436 | +140% |
| Taxes | 450/3 | €682 | €5,118 | +€4,436 | +650% |
| Remuneration and social security | 454/9 | €2,480 | €2,480 | = | 0.0% |
| Non-recurring operating income | 76A | €990 | €0 | -€990 | -100% |
| Remuneration, social security and pensions | 62 | €1,173 | €0 | -€1,173 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,372 | €13,114 | -€258 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€990 | -€990 | |
| Other operating charges | 640/8 | €576 | €754 | +€178 | +31.0% |
| Gross operating margin | 9900 | €9,877 | €34,857 | +€24,979 | +253% |
| Operating profit (loss) | 9901 | -€5,243 | €21,979 | +€27,222 | |
| Financial income | 75/76B | €265 | €2,425 | +€2,160 | +814% |
| Recurring financial income | 75 | €265 | €2,425 | +€2,160 | +814% |
| Financial charges | 65/66B | €694 | €563 | -€131 | -18.9% |
| Recurring financial charges | 65 | €694 | €563 | -€131 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,672 | €23,841 | +€29,513 | |
| Income taxes | 67/77 | €682 | €8,740 | +€8,058 | +1,182% |
| Profit (loss) for the period | 9904 | -€6,354 | €15,101 | +€21,455 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,354 | €15,101 | +€21,455 |
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.