LUC SOLUTIONS INT: 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 SOLUTIONS INT
Largest movements
- Current investments -€62,000
down €62,000 (-75.6%), from €82,000 to €20,000
- Cash +€42,739
up €42,739 (+119%), from €36,055 to €78,793
mainly Current investments (+€62,000) and Net result for the year (+€22,223)
- Tangible fixed assets +€7,743
up €7,743 (+32.0%), from €24,199 to €31,943
of which Plant, machinery and equipment: +€14,554
- Receivables within one year -€2,175
down €2,175 (-6.1%), from €35,485 to €33,311
of which Trade receivables: -€13,601
- Profit (loss) carried forward -€33,094
no longer reported in 2025 (was €33,094)
- Other debts +€13,384
up €13,384 (+31.4%), from €42,586 to €55,970
- Tax, wage and social debts +€6,191
up €6,191 (+165%), from €3,755 to €9,946
of which Taxes: +€6,181
- Gross operating margin -€13,698
down €13,698 (-29.1%), from €47,005 to €33,307
- Taxes -€2,900
down €2,900 (-34.8%), from €8,332 to €5,432
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 | €177,739 | €164,046 | -€13,693 | -7.7% |
| Fixed assets | 21/28 | €24,199 | €31,943 | +€7,743 | +32.0% |
| Tangible fixed assets | 22/27 | €24,199 | €31,943 | +€7,743 | +32.0% |
| Plant, machinery and equipment | 23 | €1,892 | €16,446 | +€14,554 | +769% |
| Furniture and vehicles | 24 | €21,295 | €14,652 | -€6,643 | -31.2% |
| Other tangible fixed assets | 26 | €1,012 | €845 | -€167 | -16.5% |
| Current assets | 29/58 | €153,540 | €132,104 | -€21,436 | -14.0% |
| Amounts receivable within one year | 40/41 | €35,485 | €33,311 | -€2,175 | -6.1% |
| Trade receivables | 40 | €25,404 | €11,803 | -€13,601 | -53.5% |
| Other amounts receivable | 41 | €10,081 | €21,508 | +€11,427 | +113% |
| Current investments | 50/53 | €82,000 | €20,000 | -€62,000 | -75.6% |
| Cash at bank and in hand | 54/58 | €36,055 | €78,793 | +€42,739 | +119% |
| Total equity and liabilities | 10/49 | €177,739 | €164,046 | -€13,693 | -7.7% |
| Equity | 10/15 | €131,083 | €97,990 | -€33,094 | -25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,390 | €79,390 | = | 0.0% |
| Distributable reserves | 133 | €79,390 | €79,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,094 | - | -€33,094 | |
| Amounts payable | 17/49 | €46,656 | €66,057 | +€19,401 | +41.6% |
| Amounts payable within one year | 42/48 | €46,656 | €66,057 | +€19,401 | +41.6% |
| Trade debts | 44 | €315 | €142 | -€173 | -55.1% |
| Suppliers | 440/4 | €315 | €142 | -€173 | -55.1% |
| Taxes, remuneration and social security | 45 | €3,755 | €9,946 | +€6,191 | +165% |
| Taxes | 450/3 | €3,615 | €9,796 | +€6,181 | +171% |
| Remuneration and social security | 454/9 | €140 | €150 | +€10 | +7.1% |
| Other amounts payable | 47/48 | €42,586 | €55,970 | +€13,384 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,048 | €7,342 | +€294 | +4.2% |
| Other operating charges | 640/8 | €332 | €315 | -€17 | -5.0% |
| Gross operating margin | 9900 | €47,005 | €33,307 | -€13,698 | -29.1% |
| Operating profit (loss) | 9901 | €39,625 | €25,650 | -€13,975 | -35.3% |
| Financial income | 75/76B | €1,947 | €2,147 | +€200 | +10.2% |
| Recurring financial income | 75 | €1,947 | €2,147 | +€200 | +10.2% |
| Financial charges | 65/66B | €147 | €143 | -€4 | -3.0% |
| Recurring financial charges | 65 | €147 | €143 | -€4 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €41,425 | €27,655 | -€13,771 | -33.2% |
| Income taxes | 67/77 | €8,332 | €5,432 | -€2,900 | -34.8% |
| Profit (loss) for the period | 9904 | €33,094 | €22,223 | -€10,871 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,094 | €22,223 | -€10,871 | -32.8% |
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 26 October 2026 via checked.be.