Lacuna Services: 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.
Lacuna Services
Largest movements
- Cash +€36,639
up €36,639 (+289%), from €12,668 to €49,307
mainly Net result for the year (+€30,569) and Depreciation (+€18,076)
- Tangible fixed assets -€8,444
down €8,444 (-15.4%), from €54,773 to €46,329
of which Furniture and vehicles: -€14,501
- Receivables within one year -€7,649
down €7,649 (-22.0%), from €34,694 to €27,044
- Profit (loss) carried forward +€30,569
up €30,569 (+104%), from €29,427 to €59,996
- Debts after one year -€10,547
no longer reported in 2025 (was €10,547)
- Tax, wage and social debts +€5,732
up €5,732 (+43.2%), from €13,256 to €18,988
of which Taxes: +€5,732
- Other debts -€5,607
down €5,607 (-14.8%), from €37,840 to €32,233
- Gross operating margin +€21,624
up €21,624 (+52.8%), from €40,971 to €62,595
- Taxes +€4,193
up €4,193 (+90.5%), from €4,634 to €8,826
- Depreciation +€1,844
up €1,844 (+11.4%), from €16,231 to €18,076
- Financial charges -€696
down €696 (-12.5%), from €5,589 to €4,893
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 | €105,282 | €125,775 | +€20,493 | +19.5% |
| Fixed assets | 21/28 | €54,773 | €46,329 | -€8,444 | -15.4% |
| Tangible fixed assets | 22/27 | €54,773 | €46,329 | -€8,444 | -15.4% |
| Plant, machinery and equipment | 23 | - | €6,057 | +€6,057 | |
| Furniture and vehicles | 24 | €54,773 | €40,272 | -€14,501 | -26.5% |
| Current assets | 29/58 | €50,509 | €79,446 | +€28,937 | +57.3% |
| Stocks and contracts in progress | 3 | €1,000 | €697 | -€303 | -30.3% |
| Stocks | 30/36 | €1,000 | €697 | -€303 | -30.3% |
| Amounts receivable within one year | 40/41 | €34,694 | €27,044 | -€7,649 | -22.0% |
| Trade receivables | 40 | €34,694 | €27,044 | -€7,649 | -22.0% |
| Cash at bank and in hand | 54/58 | €12,668 | €49,307 | +€36,639 | +289% |
| Deferred charges and accrued income | 490/1 | €2,148 | €2,397 | +€250 | +11.6% |
| Total equity and liabilities | 10/49 | €105,282 | €125,775 | +€20,493 | +19.5% |
| Equity | 10/15 | €31,427 | €61,996 | +€30,569 | +97.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,427 | €59,996 | +€30,569 | +104% |
| Amounts payable | 17/49 | €73,856 | €63,780 | -€10,076 | -13.6% |
| Amounts payable after more than one year | 17 | €10,547 | - | -€10,547 | |
| Financial debts | 170/4 | €10,547 | - | -€10,547 | |
| Amounts payable within one year | 42/48 | €63,309 | €63,780 | +€471 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €10,093 | €10,547 | +€454 | +4.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,120 | €2,012 | -€108 | -5.1% |
| Suppliers | 440/4 | €2,120 | €2,012 | -€108 | -5.1% |
| Taxes, remuneration and social security | 45 | €13,256 | €18,988 | +€5,732 | +43.2% |
| Taxes | 450/3 | €10,256 | €15,988 | +€5,732 | +55.9% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €37,840 | €32,233 | -€5,607 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,231 | €18,076 | +€1,844 | +11.4% |
| Other operating charges | 640/8 | €325 | €231 | -€93 | -28.8% |
| Gross operating margin | 9900 | €40,971 | €62,595 | +€21,624 | +52.8% |
| Operating profit (loss) | 9901 | €24,415 | €44,288 | +€19,873 | +81.4% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.8% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.8% |
| Financial charges | 65/66B | €5,589 | €4,893 | -€696 | -12.5% |
| Recurring financial charges | 65 | €5,589 | €4,893 | -€696 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €18,835 | €39,395 | +€20,560 | +109% |
| Income taxes | 67/77 | €4,634 | €8,826 | +€4,193 | +90.5% |
| Profit (loss) for the period | 9904 | €14,202 | €30,569 | +€16,368 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €14,202 | €30,569 | +€16,368 | +115% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.