LUC ELECTRIC: 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 ELECTRIC
Largest movements
- Receivables within one year +€9,422
up €9,422 (+74.9%), from €12,585 to €22,007
of which Other amounts receivable: +€12,431
- Cash -€1,081
down €1,081 (-20.8%), from €5,187 to €4,106
mainly Receivables within one year (-€9,422) and Trade debts (-€3,548)
- Profit (loss) carried forward +€10,606
up €10,606 (+70.4%), from -€15,063 to -€4,457
- Trade debts -€3,548
down €3,548 (-28.7%), from €12,374 to €8,826
- Tax, wage and social debts +€1,283
new in 2025: €1,283
- Gross operating margin +€19,669
up €19,669, from -€8,774 to €10,895
- Purchases and services -€15,104
down €15,104 (-30.8%), from €49,019 to €33,916
- Turnover +€4,565
up €4,565 (+11.3%), from €40,246 to €44,810
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.
Derived cash bridge
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 | €17,771 | €26,113 | +€8,342 | +46.9% |
| Current assets | 29/58 | €17,771 | €26,113 | +€8,342 | +46.9% |
| Amounts receivable within one year | 40/41 | €12,585 | €22,007 | +€9,422 | +74.9% |
| Trade receivables | 40 | €12,380 | €9,372 | -€3,008 | -24.3% |
| Other amounts receivable | 41 | €204 | €12,635 | +€12,431 | +6,079% |
| Cash at bank and in hand | 54/58 | €5,187 | €4,106 | -€1,081 | -20.8% |
| Total equity and liabilities | 10/49 | €17,771 | €26,113 | +€8,342 | +46.9% |
| Equity | 10/15 | €5,397 | €16,003 | +€10,606 | +197% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,063 | -€4,457 | +€10,606 | +70.4% |
| Amounts payable | 17/49 | €12,374 | €10,109 | -€2,265 | -18.3% |
| Amounts payable within one year | 42/48 | €12,374 | €10,109 | -€2,265 | -18.3% |
| Trade debts | 44 | €12,374 | €8,826 | -€3,548 | -28.7% |
| Suppliers | 440/4 | €12,374 | €8,826 | -€3,548 | -28.7% |
| Taxes, remuneration and social security | 45 | - | €1,283 | +€1,283 | |
| Taxes | 450/3 | - | €1,283 | +€1,283 | |
| Turnover | 70 | €40,246 | €44,810 | +€4,565 | +11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,019 | €33,916 | -€15,104 | -30.8% |
| Other operating charges | 640/8 | - | €67 | +€67 | |
| Non-recurring operating charges | 66A | - | €17 | +€17 | |
| Gross operating margin | 9900 | -€8,774 | €10,895 | +€19,669 | |
| Operating profit (loss) | 9901 | -€8,774 | €10,810 | +€19,584 | |
| Financial charges | 65/66B | €241 | €204 | -€37 | -15.5% |
| Recurring financial charges | 65 | €241 | €204 | -€37 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,015 | €10,606 | +€19,621 | |
| Profit (loss) for the period | 9904 | -€9,015 | €10,606 | +€19,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,015 | €10,606 | +€19,621 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.