Loucyan: 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.
Loucyan
Largest movements
- Cash +€143,681
up €143,681 (+179.3%), from €80,144 to €223,825
mainly Net result for the year (+€122,321) and Tax, wage and social debts (+€17,707)
- Tangible fixed assets +€3,485
new in 2025: €3,485
- Profit (loss) carried forward +€122,321
up €122,321 (+246.9%), from €49,541 to €171,863
- Tax, wage and social debts +€17,707
up €17,707 (+62.2%), from €28,456 to €46,163
- Short-term financial debts +€2,950
new in 2025: €2,950
- Trade debts +€2,614
up €2,614 (+2681.2%), from €98 to €2,712
- Gross operating margin +€98,304
up €98,304 (+157.1%), from €62,569 to €160,873
- Taxes +€22,507
up €22,507 (+180.7%), from €12,459 to €34,966
- Financial charges +€2,516
up €2,516 (+1374.9%), from €183 to €2,699
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 | €80,595 | €227,379 | +€146,783 | +182.1% |
| Fixed assets | 21/28 | - | €3,485 | +€3,485 | |
| Tangible fixed assets | 22/27 | - | €3,485 | +€3,485 | |
| Furniture and vehicles | 24 | - | €3,485 | +€3,485 | |
| Current assets | 29/58 | €80,595 | €223,893 | +€143,298 | +177.8% |
| Amounts receivable within one year | 40/41 | €451 | €68 | -€383 | -84.9% |
| Other amounts receivable | 41 | €451 | €68 | -€383 | -84.9% |
| Cash at bank and in hand | 54/58 | €80,144 | €223,825 | +€143,681 | +179.3% |
| Total equity and liabilities | 10/49 | €80,595 | €227,379 | +€146,783 | +182.1% |
| Equity | 10/15 | €52,041 | €174,363 | +€122,321 | +235.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,541 | €171,863 | +€122,321 | +246.9% |
| Amounts payable | 17/49 | €28,554 | €53,016 | +€24,462 | +85.7% |
| Amounts payable within one year | 42/48 | €28,554 | €53,016 | +€24,462 | +85.7% |
| Financial debts | 43 | - | €2,950 | +€2,950 | |
| Credit institutions | 430/8 | - | €2,950 | +€2,950 | |
| Trade debts | 44 | €98 | €2,712 | +€2,614 | +2681.2% |
| Suppliers | 440/4 | €98 | €2,712 | +€2,614 | +2681.2% |
| Taxes, remuneration and social security | 45 | €28,456 | €46,163 | +€17,707 | +62.2% |
| Taxes | 450/3 | €28,456 | €46,163 | +€17,707 | +62.2% |
| Other amounts payable | 47/48 | - | €1,191 | +€1,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €314 | +€314 | |
| Other operating charges | 640/8 | €387 | €573 | +€185 | +47.9% |
| Gross operating margin | 9900 | €62,569 | €160,873 | +€98,304 | +157.1% |
| Operating profit (loss) | 9901 | €62,182 | €159,987 | +€97,805 | +157.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €183 | €2,699 | +€2,516 | +1374.9% |
| Recurring financial charges | 65 | €183 | €2,699 | +€2,516 | +1374.9% |
| Profit (loss) for the period before taxes | 9903 | €62,000 | €157,287 | +€95,287 | +153.7% |
| Income taxes | 67/77 | €12,459 | €34,966 | +€22,507 | +180.7% |
| Profit (loss) for the period | 9904 | €49,541 | €122,321 | +€72,780 | +146.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,541 | €122,321 | +€72,780 | +146.9% |
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 9 October 2026 via checked.be.