LUCA CONSTRUCT: 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.
LUCA CONSTRUCT
Largest movements
- Receivables within one year +€8,910
up €8,910 (+5.9%), from €151,396 to €160,306
of which Trade receivables: +€8,597
- Cash -€4,827
down €4,827 (-97.2%), from €4,967 to €139
mainly Trade debts (-€9,140) and Receivables within one year (-€8,910)
- Other debts +€15,133
up €15,133 (+40.3%), from €37,550 to €52,683
- Trade debts -€9,140
down €9,140 (-26.3%), from €34,745 to €25,606
- Tax, wage and social debts -€1,667
no longer reported in 2025 (was €1,667)
- Gross operating margin -€864
down €864 (-26.2%), from €3,301 to €2,437
- Taxes -€369
down €369 (-31.0%), from €1,189 to €820
- Other operating charges -€149
no longer reported in 2025 (was €149)
- Staff costs +€128
new in 2025: €128
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.
Cash bridge derived
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 | €156,362 | €161,926 | +€5,564 | +3.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €156,362 | €161,926 | +€5,564 | +3.6% |
| Amounts receivable within one year | 40/41 | €151,396 | €160,306 | +€8,910 | +5.9% |
| Trade receivables | 40 | €109,833 | €118,430 | +€8,597 | +7.8% |
| Other amounts receivable | 41 | €41,563 | €41,876 | +€313 | +0.8% |
| Cash at bank and in hand | 54/58 | €4,967 | €139 | -€4,827 | -97.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,481 | +€1,481 | |
| Total equity and liabilities | 10/49 | €156,362 | €161,926 | +€5,564 | +3.6% |
| Equity | 10/15 | €82,399 | €83,637 | +€1,238 | +1.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,499 | €62,737 | +€1,238 | +2.0% |
| Amounts payable | 17/49 | €73,963 | €78,289 | +€4,326 | +5.8% |
| Amounts payable within one year | 42/48 | €73,963 | €78,289 | +€4,326 | +5.8% |
| Trade debts | 44 | €34,745 | €25,606 | -€9,140 | -26.3% |
| Suppliers | 440/4 | €34,745 | €25,606 | -€9,140 | -26.3% |
| Taxes, remuneration and social security | 45 | €1,667 | - | -€1,667 | |
| Taxes | 450/3 | €1,667 | - | -€1,667 | |
| Other amounts payable | 47/48 | €37,550 | €52,683 | +€15,133 | +40.3% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €128 | +€128 | |
| Other operating charges | 640/8 | €149 | - | -€149 | |
| Gross operating margin | 9900 | €3,301 | €2,437 | -€864 | -26.2% |
| Operating profit (loss) | 9901 | €3,153 | €2,309 | -€843 | -26.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €253 | €251 | -€2 | -0.8% |
| Recurring financial charges | 65 | €253 | €251 | -€2 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €2,901 | €2,058 | -€843 | -29.1% |
| Income taxes | 67/77 | €1,189 | €820 | -€369 | -31.0% |
| Profit (loss) for the period | 9904 | €1,712 | €1,238 | -€474 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,712 | €1,238 | -€474 | -27.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.