LUC & CO: 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.
LUC & CO
Largest movements
- Cash +€11,256
up €11,256 (+530%), from €2,122 to €13,378
mainly Other debts (+€23,164) and Net result for the year (+€15,496)
- Receivables within one year +€1,229
up €1,229 (+1.3%), from €95,452 to €96,681
of which Other amounts receivable: +€12,259
- Other debts +€23,164
new in 2026: €23,164
- Profit (loss) carried forward -€7,668
down €7,668 (-10.4%), from €73,529 to €65,861
- Trade debts -€1,688
down €1,688 (-34.1%), from €4,952 to €3,264
- Tax, wage and social debts -€1,214
down €1,214 (-6.5%), from €18,592 to €17,378
- Turnover -€14,770
down €14,770 (-11.5%), from €128,492 to €113,722
- Gross operating margin -€13,502
down €13,502 (-40.1%), from €33,684 to €20,182
- Taxes -€2,450
down €2,450 (-36.7%), from €6,684 to €4,234
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,574 | €110,167 | +€12,593 | +12.9% |
| Fixed assets | 21/28 | - | €108 | +€108 | |
| Financial fixed assets | 28 | - | €108 | +€108 | |
| Current assets | 29/58 | €97,574 | €110,059 | +€12,485 | +12.8% |
| Amounts receivable within one year | 40/41 | €95,452 | €96,681 | +€1,229 | +1.3% |
| Trade receivables | 40 | €20,730 | €9,700 | -€11,030 | -53.2% |
| Other amounts receivable | 41 | €74,722 | €86,981 | +€12,259 | +16.4% |
| Cash at bank and in hand | 54/58 | €2,122 | €13,378 | +€11,256 | +530% |
| Total equity and liabilities | 10/49 | €97,574 | €110,167 | +€12,593 | +12.9% |
| Equity | 10/15 | €74,029 | €66,361 | -€7,668 | -10.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,529 | €65,861 | -€7,668 | -10.4% |
| Amounts payable | 17/49 | €23,544 | €43,806 | +€20,261 | +86.1% |
| Amounts payable within one year | 42/48 | €23,544 | €43,806 | +€20,261 | +86.1% |
| Trade debts | 44 | €4,952 | €3,264 | -€1,688 | -34.1% |
| Suppliers | 440/4 | €4,952 | €3,264 | -€1,688 | -34.1% |
| Taxes, remuneration and social security | 45 | €18,592 | €17,378 | -€1,214 | -6.5% |
| Taxes | 450/3 | €18,592 | €17,378 | -€1,214 | -6.5% |
| Other amounts payable | 47/48 | - | €23,164 | +€23,164 | |
| Turnover | 70 | €128,492 | €113,722 | -€14,770 | -11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,219 | €97,734 | -€485 | -0.5% |
| Other operating charges | 640/8 | €468 | €387 | -€80 | -17.2% |
| Gross operating margin | 9900 | €33,684 | €20,182 | -€13,502 | -40.1% |
| Operating profit (loss) | 9901 | €33,217 | €19,795 | -€13,422 | -40.4% |
| Financial charges | 65/66B | €53 | €65 | +€12 | +23.3% |
| Recurring financial charges | 65 | €53 | €65 | +€12 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €33,164 | €19,730 | -€13,434 | -40.5% |
| Income taxes | 67/77 | €6,684 | €4,234 | -€2,450 | -36.7% |
| Profit (loss) for the period | 9904 | €26,480 | €15,496 | -€10,984 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,480 | €15,496 | -€10,984 | -41.5% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.