LUC-CRI: 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-CRI
Largest movements
- Receivables within one year -€29,400
down €29,400 (-12.1%), from €243,743 to €214,343
of which Other amounts receivable: -€45,840
- Trade debts -€31,965
down €31,965 (-18.6%), from €172,288 to €140,323
- Profit (loss) carried forward +€8,306
up €8,306 (+18.7%), from €44,306 to €52,612
- Tax, wage and social debts -€7,041
down €7,041 (-22.3%), from €31,624 to €24,583
of which Remuneration and social security: -€7,473
- Financial charges -€5,716
down €5,716 (-54.8%), from €10,436 to €4,720
- Taxes -€2,445
down €2,445 (-20.6%), from €11,845 to €9,400
- Financial income -€2,089
down €2,089 (-40.6%), from €5,144 to €3,055
- Depreciation +€1,360
up €1,360 (+97.0%), from €1,401 to €2,761
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 | €253,718 | €223,018 | -€30,700 | -12.1% |
| Fixed assets | 21/28 | €5,472 | €4,590 | -€882 | -16.1% |
| Tangible fixed assets | 22/27 | €5,472 | €4,590 | -€882 | -16.1% |
| Plant, machinery and equipment | 23 | €553 | - | -€553 | |
| Furniture and vehicles | 24 | €4,919 | €4,590 | -€329 | -6.7% |
| Current assets | 29/58 | €248,247 | €218,428 | -€29,819 | -12.0% |
| Amounts receivable within one year | 40/41 | €243,743 | €214,343 | -€29,400 | -12.1% |
| Trade receivables | 40 | €160,729 | €177,169 | +€16,440 | +10.2% |
| Other amounts receivable | 41 | €83,014 | €37,174 | -€45,840 | -55.2% |
| Cash at bank and in hand | 54/58 | €3,476 | €2,459 | -€1,017 | -29.3% |
| Deferred charges and accrued income | 490/1 | €1,028 | €1,626 | +€598 | +58.2% |
| Total equity and liabilities | 10/49 | €253,718 | €223,018 | -€30,700 | -12.1% |
| Equity | 10/15 | €49,806 | €58,112 | +€8,306 | +16.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,306 | €52,612 | +€8,306 | +18.7% |
| Amounts payable | 17/49 | €203,912 | €164,906 | -€39,006 | -19.1% |
| Amounts payable within one year | 42/48 | €203,912 | €164,906 | -€39,006 | -19.1% |
| Trade debts | 44 | €172,288 | €140,323 | -€31,965 | -18.6% |
| Suppliers | 440/4 | €172,288 | €140,323 | -€31,965 | -18.6% |
| Taxes, remuneration and social security | 45 | €31,624 | €24,583 | -€7,041 | -22.3% |
| Taxes | 450/3 | €19,546 | €19,978 | +€432 | +2.2% |
| Remuneration and social security | 454/9 | €12,078 | €4,605 | -€7,473 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,401 | €2,761 | +€1,360 | +97.0% |
| Other operating charges | 640/8 | €2,885 | €3,073 | +€188 | +6.5% |
| Gross operating margin | 9900 | €25,055 | €25,205 | +€150 | +0.6% |
| Operating profit (loss) | 9901 | €20,769 | €19,371 | -€1,398 | -6.7% |
| Financial income | 75/76B | €5,144 | €3,055 | -€2,089 | -40.6% |
| Recurring financial income | 75 | €5,144 | €3,055 | -€2,089 | -40.6% |
| Financial charges | 65/66B | €10,436 | €4,720 | -€5,716 | -54.8% |
| Recurring financial charges | 65 | €10,436 | €4,720 | -€5,716 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €15,476 | €17,706 | +€2,230 | +14.4% |
| Income taxes | 67/77 | €11,845 | €9,400 | -€2,445 | -20.6% |
| Profit (loss) for the period | 9904 | €3,631 | €8,306 | +€4,675 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €3,631 | €8,306 | +€4,675 | +129% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.