Luca Créations: 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.
Luca Créations
Largest movements
- Intangible fixed assets +€100,247
up €100,247 (+20,263%), from €495 to €100,742
- Cash -€72,141
down €72,141 (-81.4%), from €88,672 to €16,531
- Tangible fixed assets -€62,471
down €62,471 (-71.4%), from €87,494 to €25,023
of which Plant, machinery and equipment: -€47,911
- Stocks and contracts +€44,404
up €44,404 (+80.6%), from €55,084 to €99,488
of which Stocks: +€37,504
- Receivables within one year +€16,302
up €16,302 (+20.8%), from €78,345 to €94,647
of which Trade receivables: +€33,398
- Short-term financial debts +€100,000
new in 2023: €100,000
- Trade debts -€62,781
down €62,781 (-66.6%), from €94,291 to €31,510
- Debts after one year -€36,531
down €36,531 (-60.1%), from €60,745 to €24,214
- Tax, wage and social debts +€34,098
up €34,098 (+93.9%), from €36,312 to €70,411
of which Taxes: +€48,801
- Provisions -€19,986
no longer reported in 2023 (was €19,986)
- Gross operating margin -€141,336
down €141,336 (-66.5%), from €212,618 to €71,282
- Staff costs -€131,773
down €131,773 (-82.8%), from €159,195 to €27,422
- Provisions -€19,986
new in 2023: -€19,986
- Taxes +€9,341
no longer reported in 2023 (was -€9,341)
- Depreciation +€4,617
up €4,617 (+8.8%), from €52,414 to €57,032
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,763 | €339,418 | +€25,655 | +8.2% |
| Fixed assets | 21/28 | €87,989 | €125,765 | +€37,776 | +42.9% |
| Intangible fixed assets | 21 | €495 | €100,742 | +€100,247 | +20,263% |
| Tangible fixed assets | 22/27 | €87,494 | €25,023 | -€62,471 | -71.4% |
| Plant, machinery and equipment | 23 | €50,716 | €2,805 | -€47,911 | -94.5% |
| Furniture and vehicles | 24 | €29,546 | €21,934 | -€7,612 | -25.8% |
| Other tangible fixed assets | 26 | - | €284 | +€284 | |
| Assets under construction and advance payments | 27 | €7,232 | - | -€7,232 | |
| Current assets | 29/58 | €225,774 | €213,653 | -€12,121 | -5.4% |
| Stocks and contracts in progress | 3 | €55,084 | €99,488 | +€44,404 | +80.6% |
| Stocks | 30/36 | €55,084 | €92,588 | +€37,504 | +68.1% |
| Contracts in progress | 37 | - | €6,900 | +€6,900 | |
| Amounts receivable within one year | 40/41 | €78,345 | €94,647 | +€16,302 | +20.8% |
| Trade receivables | 40 | €55,805 | €89,203 | +€33,398 | +59.8% |
| Other amounts receivable | 41 | €22,540 | €5,444 | -€17,096 | -75.8% |
| Cash at bank and in hand | 54/58 | €88,672 | €16,531 | -€72,141 | -81.4% |
| Deferred charges and accrued income | 490/1 | €3,673 | €2,987 | -€686 | -18.7% |
| Total equity and liabilities | 10/49 | €313,763 | €339,418 | +€25,655 | +8.2% |
| Equity | 10/15 | €66,134 | €77,424 | +€11,290 | +17.1% |
| 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 | €45,674 | €56,964 | +€11,290 | +24.7% |
| Provisions and deferred taxes | 16 | €19,986 | - | -€19,986 | |
| Provisions for liabilities and charges | 160/5 | €19,986 | - | -€19,986 | |
| Other liabilities and charges | 164/5 | €19,986 | - | -€19,986 | |
| Amounts payable | 17/49 | €227,643 | €261,994 | +€34,351 | +15.1% |
| Amounts payable after more than one year | 17 | €60,745 | €24,214 | -€36,531 | -60.1% |
| Financial debts | 170/4 | €60,745 | €24,214 | -€36,531 | -60.1% |
| Amounts payable within one year | 42/48 | €166,898 | €237,780 | +€70,882 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €36,295 | €35,859 | -€436 | -1.2% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €94,291 | €31,510 | -€62,781 | -66.6% |
| Suppliers | 440/4 | €94,291 | €31,510 | -€62,781 | -66.6% |
| Taxes, remuneration and social security | 45 | €36,312 | €70,411 | +€34,098 | +93.9% |
| Taxes | 450/3 | €21,610 | €70,411 | +€48,801 | +226% |
| Remuneration and social security | 454/9 | €14,703 | - | -€14,703 | |
| Remuneration, social security and pensions | 62 | €159,195 | €27,422 | -€131,773 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,414 | €57,032 | +€4,617 | +8.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€19,986 | -€19,986 | |
| Other operating charges | 640/8 | €2,800 | €762 | -€2,038 | -72.8% |
| Gross operating margin | 9900 | €212,618 | €71,282 | -€141,336 | -66.5% |
| Operating profit (loss) | 9901 | -€1,791 | €6,052 | +€7,843 | |
| Financial income | 75/76B | €458 | €891 | +€433 | +94.5% |
| Recurring financial income | 75 | €458 | €891 | +€433 | +94.5% |
| Financial charges | 65/66B | €4,404 | €8,045 | +€3,641 | +82.7% |
| Recurring financial charges | 65 | €4,404 | €6,148 | +€1,744 | +39.6% |
| Non-recurring financial charges | 66B | - | €1,897 | +€1,897 | |
| Profit (loss) for the period before taxes | 9903 | -€5,737 | -€1,102 | +€4,635 | +80.8% |
| Income taxes | 67/77 | -€9,341 | - | +€9,341 | |
| Profit (loss) for the period | 9904 | €3,604 | -€1,102 | -€4,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,604 | -€1,102 | -€4,706 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.