Luca Medics: 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 Medics
Largest movements
- Deferred charges and accrued income +€284,163
up €284,163 (+94,406%), from €301 to €284,464
- Cash -€51,777
down €51,777 (-89.0%), from €58,171 to €6,394
mainly Deferred charges and accrued income (-€284,163) and Contributions, distributions and other (-€102,252)
- Receivables within one year -€6,488
down €6,488 (-100%), from €6,488 to €0
of which Other amounts receivable: -€6,488
- Tangible fixed assets +€4,698
new in 2025: €4,698
of which Plant, machinery and equipment: +€2,520
- Accrued charges and deferred income +€186,901
new in 2025: €186,901
- Other debts +€88,688
new in 2025: €88,688
- Reserves -€57,354
down €57,354 (-100%), from €57,354 to €0
- Tax, wage and social debts +€9,162
up €9,162 (+120%), from €7,603 to €16,765
- Trade debts +€3,200
up €3,200, from €0 to €3,200
- Gross operating margin +€39,387
up €39,387 (+195%), from €20,205 to €59,593
- Taxes +€8,623
up €8,623 (+189%), from €4,568 to €13,190
- Financial charges +€907
up €907 (+323%), from €281 to €1,188
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 | €64,960 | €295,555 | +€230,596 | +355% |
| Fixed assets | 21/28 | - | €4,698 | +€4,698 | |
| Tangible fixed assets | 22/27 | - | €4,698 | +€4,698 | |
| Plant, machinery and equipment | 23 | - | €2,520 | +€2,520 | |
| Furniture and vehicles | 24 | - | €2,177 | +€2,177 | |
| Current assets | 29/58 | €64,960 | €290,858 | +€225,898 | +348% |
| Amounts receivable within one year | 40/41 | €6,488 | €0 | -€6,488 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,488 | €0 | -€6,488 | -100% |
| Cash at bank and in hand | 54/58 | €58,171 | €6,394 | -€51,777 | -89.0% |
| Deferred charges and accrued income | 490/1 | €301 | €284,464 | +€284,163 | +94,406% |
| Total equity and liabilities | 10/49 | €64,960 | €295,555 | +€230,596 | +355% |
| Equity | 10/15 | €57,356 | €2 | -€57,354 | -100.0% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €57,354 | €0 | -€57,354 | -100% |
| Distributable reserves | 133 | €57,354 | €0 | -€57,354 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,603 | €295,553 | +€287,950 | +3,787% |
| Amounts payable within one year | 42/48 | €7,603 | €108,653 | +€101,049 | +1,329% |
| Trade debts | 44 | €0 | €3,200 | +€3,200 | |
| Suppliers | 440/4 | €0 | €3,200 | +€3,200 | |
| Taxes, remuneration and social security | 45 | €7,603 | €16,765 | +€9,162 | +120% |
| Taxes | 450/3 | €7,603 | €16,765 | +€9,162 | +120% |
| Other amounts payable | 47/48 | - | €88,688 | +€88,688 | |
| Accrued charges and deferred income | 492/3 | - | €186,901 | +€186,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €112 | +€112 | |
| Other operating charges | 640/8 | €436 | €448 | +€12 | +2.8% |
| Gross operating margin | 9900 | €20,205 | €59,593 | +€39,387 | +195% |
| Operating profit (loss) | 9901 | €19,769 | €59,032 | +€39,263 | +199% |
| Financial income | 75/76B | €27 | €244 | +€217 | +789% |
| Recurring financial income | 75 | €27 | €244 | +€217 | +789% |
| Financial charges | 65/66B | €281 | €1,188 | +€907 | +323% |
| Recurring financial charges | 65 | €281 | €1,188 | +€907 | +323% |
| Profit (loss) for the period before taxes | 9903 | €19,516 | €58,088 | +€38,572 | +198% |
| Income taxes | 67/77 | €4,568 | €13,190 | +€8,623 | +189% |
| Profit (loss) for the period | 9904 | €14,948 | €44,897 | +€29,949 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €14,948 | €44,897 | +€29,949 | +200% |
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 18 October 2026 via checked.be.