LUCA CUISINE: what changed
What changed
LUCA CUISINE
NACE 47.551, Retail sale of household furniture
filed annual accounts (NBB)
Net result for the year
-€43,005
2025 · -€380,714+€337,709
Equity
-€166,572
2025 · -€123,567-€43,005
Cash
€1,352
2025 · €2,695-€1,344
Balance sheet total
€72,439
2025 · €165,703-€93,264
Largest movements
Assets
- Stocks and contracts -€36,053
down €36,053 (-100%), from €36,053 to €0
- Receivables within one year -€31,625
down €31,625 (-36.9%), from €85,635 to €54,009
of which Trade receivables: -€34,102
- Financial fixed assets -€13,937
down €13,937 (-100%), from €13,937 to €0
- Tangible fixed assets -€11,426
down €11,426 (-41.7%), from €27,383 to €15,957
Equity and liabilities
- Other debts +€191,856
up €191,856 (+1,646%), from €11,656 to €203,511
- Debts after one year -€121,862
no longer reported in 2026 (was €121,862)
- Trade debts -€65,346
down €65,346 (-85.7%), from €76,227 to €10,881
- Short-term financial debts -€45,003
down €45,003 (-90.2%), from €49,900 to €4,897
- Profit (loss) carried forward -€43,005
down €43,005 (-27.5%), from -€156,567 to -€199,572
Income statement
- Gross operating margin +€303,301
up €303,301, from -€278,511 to €24,790
- Other operating charges -€41,902
down €41,902 (-94.1%), from €44,533 to €2,631
- Financial charges -€19,509
down €19,509 (-77.1%), from €25,315 to €5,806
- Depreciation +€11,426
new in 2026: €11,426
- Staff costs +€10,113
up €10,113 (+31.4%), from €32,233 to €42,346
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€380,714
Gross operating margin
+€303,301
Staff costs
-€10,113
Depreciation
-€11,426
Other operating charges
+€41,902
Other operating items
-€5,462
Financial income
-€1
Financial charges
+€19,509
Result 2026
-€43,005
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€171,010
Investment
+€12,815
Financing
-€185,169
Cash 2025
€2,695
From operations (derived)
+€171,010
Net result for the year
-€43,005
Depreciation
+€11,426
Stocks and contracts
+€36,053
Receivables within one year
+€31,625
Trade debts
-€65,346
Tax, wage and social debts
+€8,950
Other debts
+€191,856
Accrued charges and deferred income
-€548
Investment (derived)
+€12,815
Investment in fixed assets (net)
+€13,937
Current investments
-€1,122
Financing
-€185,169
Debts after one year
-€121,862
Current portion of long-term debt
-€18,303
Short-term financial debts
-€45,003
Cash 2026
€1,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,703 | €72,439 | -€93,264 | -56.3% |
| Fixed assets | 21/28 | €41,320 | €15,957 | -€25,364 | -61.4% |
| Tangible fixed assets | 22/27 | €27,383 | €15,957 | -€11,426 | -41.7% |
| Furniture and vehicles | 24 | €27,383 | €15,957 | -€11,426 | -41.7% |
| Financial fixed assets | 28 | €13,937 | €0 | -€13,937 | -100% |
| Current assets | 29/58 | €124,383 | €56,482 | -€67,900 | -54.6% |
| Stocks and contracts in progress | 3 | €36,053 | €0 | -€36,053 | -100% |
| Stocks | 30/36 | €36,053 | €0 | -€36,053 | -100% |
| Amounts receivable within one year | 40/41 | €85,635 | €54,009 | -€31,625 | -36.9% |
| Trade receivables | 40 | €76,005 | €41,902 | -€34,102 | -44.9% |
| Other amounts receivable | 41 | €9,630 | €12,107 | +€2,477 | +25.7% |
| Current investments | 50/53 | - | €1,122 | +€1,122 | |
| Cash at bank and in hand | 54/58 | €2,695 | €1,352 | -€1,344 | -49.9% |
| Total equity and liabilities | 10/49 | €165,703 | €72,439 | -€93,264 | -56.3% |
| Equity | 10/15 | -€123,567 | -€166,572 | -€43,005 | -34.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,567 | -€199,572 | -€43,005 | -27.5% |
| Amounts payable | 17/49 | €289,270 | €239,011 | -€50,258 | -17.4% |
| Amounts payable after more than one year | 17 | €121,862 | - | -€121,862 | |
| Financial debts | 170/4 | €121,862 | - | -€121,862 | |
| Amounts payable within one year | 42/48 | €166,859 | €239,011 | +€72,152 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €18,303 | - | -€18,303 | |
| Financial debts | 43 | €49,900 | €4,897 | -€45,003 | -90.2% |
| Credit institutions | 430/8 | €49,900 | €4,897 | -€45,003 | -90.2% |
| Trade debts | 44 | €76,227 | €10,881 | -€65,346 | -85.7% |
| Suppliers | 440/4 | €76,227 | €10,881 | -€65,346 | -85.7% |
| Taxes, remuneration and social security | 45 | €10,773 | €19,723 | +€8,950 | +83.1% |
| Taxes | 450/3 | €3,606 | €6,613 | +€3,007 | +83.4% |
| Remuneration and social security | 454/9 | €7,167 | €13,109 | +€5,942 | +82.9% |
| Other amounts payable | 47/48 | €11,656 | €203,511 | +€191,856 | +1,646% |
| Accrued charges and deferred income | 492/3 | €548 | - | -€548 | |
| Remuneration, social security and pensions | 62 | €32,233 | €42,346 | +€10,113 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,426 | +€11,426 | |
| Other operating charges | 640/8 | €44,533 | €2,631 | -€41,902 | -94.1% |
| Non-recurring operating charges | 66A | €125 | €5,586 | +€5,462 | +4,386% |
| Gross operating margin | 9900 | -€278,511 | €24,790 | +€303,301 | |
| Operating profit (loss) | 9901 | -€355,401 | -€37,200 | +€318,201 | +89.5% |
| Financial income | 75/76B | €2 | €0 | -€1 | -77.1% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -77.1% |
| Financial charges | 65/66B | €25,315 | €5,806 | -€19,509 | -77.1% |
| Recurring financial charges | 65 | €25,315 | €5,806 | -€19,509 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | -€380,714 | -€43,005 | +€337,709 | +88.7% |
| Profit (loss) for the period | 9904 | -€380,714 | -€43,005 | +€337,709 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€380,714 | -€43,005 | +€337,709 | +88.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.