LINEA LUCHI: what changed
Two fiscal 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.
LINEA LUCHI
Largest movements
- Receivables within one year +€3,988
up €3,988 (+259.1%), from €1,539 to €5,527
- Financial fixed assets +€2,850
new in 2025: €2,850
- Current investments +€2,535
up €2,535 (+21.3%), from €11,916 to €14,451
- Tangible fixed assets -€1,130
down €1,130 (-41.0%), from €2,757 to €1,626
- Deferred charges and accrued income -€323
no longer reported in 2025 (was €323)
- Other debts +€10,530
up €10,530 (+213.6%), from €4,929 to €15,460
- Profit (loss) carried forward -€3,566
down €3,566 (-55.2%), from -€6,458 to -€10,024
- Trade debts +€1,135
up €1,135 (+176.1%), from €645 to €1,780
- Tax, wage and social debts +€717
up €717 (+26.7%), from €2,689 to €3,405
- Current portion of long-term debt -€705
no longer reported in 2025 (was €705)
- Gross operating margin -€3,128
down €3,128 (-7246.3%), from -€43 to -€3,171
- Other operating charges -€3,081
down €3,081 (-99.8%), from €3,086 to €5
- Financial income +€989
up €989 (+3766.0%), from €26 to €1,016
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.
Cash bridge derived
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 | €24,197 | €32,308 | +€8,111 | +33.5% |
| Fixed assets | 21/28 | €2,757 | €4,476 | +€1,720 | +62.4% |
| Tangible fixed assets | 22/27 | €2,757 | €1,626 | -€1,130 | -41.0% |
| Furniture and vehicles | 24 | €2,757 | €1,626 | -€1,130 | -41.0% |
| Financial fixed assets | 28 | - | €2,850 | +€2,850 | |
| Current assets | 29/58 | €21,440 | €27,832 | +€6,392 | +29.8% |
| Amounts receivable within one year | 40/41 | €1,539 | €5,527 | +€3,988 | +259.1% |
| Trade receivables | 40 | €1,539 | €5,527 | +€3,988 | +259.1% |
| Current investments | 50/53 | €11,916 | €14,451 | +€2,535 | +21.3% |
| Cash at bank and in hand | 54/58 | €7,662 | €7,854 | +€192 | +2.5% |
| Deferred charges and accrued income | 490/1 | €323 | - | -€323 | |
| Total equity and liabilities | 10/49 | €24,197 | €32,308 | +€8,111 | +33.5% |
| Equity | 10/15 | €15,228 | €11,662 | -€3,566 | -23.4% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €615 | €615 | = | 0.0% |
| Non-distributable reserves | 130/1 | €615 | €615 | = | 0.0% |
| Reserves not available under the articles | 1311 | €615 | €615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,458 | -€10,024 | -€3,566 | -55.2% |
| Amounts payable | 17/49 | €8,968 | €20,645 | +€11,677 | +130.2% |
| Amounts payable within one year | 42/48 | €8,968 | €20,645 | +€11,677 | +130.2% |
| Current portion of amounts payable after more than one year | 42 | €705 | - | -€705 | |
| Trade debts | 44 | €645 | €1,780 | +€1,135 | +176.1% |
| Suppliers | 440/4 | €645 | €1,780 | +€1,135 | +176.1% |
| Taxes, remuneration and social security | 45 | €2,689 | €3,405 | +€717 | +26.7% |
| Taxes | 450/3 | €2,689 | €3,405 | +€717 | +26.7% |
| Other amounts payable | 47/48 | €4,929 | €15,460 | +€10,530 | +213.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | €1,130 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,086 | €5 | -€3,081 | -99.8% |
| Gross operating margin | 9900 | -€43 | -€3,171 | -€3,128 | -7246.3% |
| Operating profit (loss) | 9901 | -€4,260 | -€4,306 | -€46 | -1.1% |
| Financial income | 75/76B | €26 | €1,016 | +€989 | +3766.0% |
| Recurring financial income | 75 | €26 | €1,016 | +€989 | +3766.0% |
| Financial charges | 65/66B | €248 | €275 | +€27 | +10.9% |
| Recurring financial charges | 65 | €248 | €275 | +€27 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,482 | -€3,566 | +€916 | +20.4% |
| Profit (loss) for the period | 9904 | -€4,482 | -€3,566 | +€916 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,482 | -€3,566 | +€916 | +20.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.