LU'CIFER: 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.
LU'CIFER
Largest movements
- Cash -€6,439
down €6,439 (-30.8%), from €20,912 to €14,473
mainly Net result for the year (-€5,671) and Receivables within one year (-€3,335)
- Tangible fixed assets -€3,798
down €3,798 (-48.3%), from €7,869 to €4,071
- Receivables within one year +€3,335
up €3,335 (+120.9%), from €2,758 to €6,093
- Profit (loss) carried forward -€5,671
down €5,671 (-25.7%), from -€22,031 to -€27,702
- Debts -€1,231
down €1,231 (-6.7%), from €18,420 to €17,189
- Gross operating margin +€3,065
up €3,065 (+81.0%), from -€3,784 to -€719
- Depreciation -€1,079
down €1,079 (-22.1%), from €4,877 to €3,798
From the 2014 result to the 2015 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 2014 and 2015 balance sheets and the 2015 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,539 | €24,637 | -€6,902 | -21.9% |
| Fixed assets | 21/28 | €7,869 | €4,071 | -€3,798 | -48.3% |
| Tangible fixed assets | 22/27 | €7,869 | €4,071 | -€3,798 | -48.3% |
| Current assets | 29/58 | €23,670 | €20,566 | -€3,104 | -13.1% |
| Amounts receivable within one year | 40/41 | €2,758 | €6,093 | +€3,335 | +120.9% |
| Cash at bank and in hand | 54/58 | €20,912 | €14,473 | -€6,439 | -30.8% |
| Total equity and liabilities | 10/49 | €31,539 | €24,637 | -€6,902 | -21.9% |
| Equity | 10/15 | €13,119 | €7,448 | -€5,671 | -43.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,558 | €16,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,031 | -€27,702 | -€5,671 | -25.7% |
| Amounts payable | 17/49 | €18,420 | €17,189 | -€1,231 | -6.7% |
| Amounts payable within one year | 42/48 | €18,020 | €17,189 | -€831 | -4.6% |
| Trade debts | 44 | €4,540 | €406 | -€4,134 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,877 | €3,798 | -€1,079 | -22.1% |
| Gross operating margin | 9900 | -€3,784 | -€719 | +€3,065 | +81.0% |
| Operating profit (loss) | 9901 | -€10,086 | -€5,598 | +€4,488 | +44.5% |
| Recurring financial income | 75 | €17 | €7 | -€10 | -58.8% |
| Recurring financial charges | 65 | €21 | €78 | +€57 | +271.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,090 | -€5,669 | +€4,421 | +43.8% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | -€10,090 | -€5,671 | +€4,419 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,090 | -€5,671 | +€4,419 | +43.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.