LUCA MOTOR: what changed
LUCA MOTOR
Largest movements
- Stocks and contracts +€55,828
up €55,828 (+477%), from €11,715 to €67,543
- Intangible fixed assets -€36,822
down €36,822 (-20.1%), from €183,169 to €146,346
- Tangible fixed assets -€23,060
down €23,060 (-37.3%), from €61,810 to €38,750
of which Plant, machinery and equipment: -€12,931
- Receivables within one year +€20,221
up €20,221 (+125%), from €16,192 to €36,412
of which Trade receivables: +€17,610
- Cash +€10,181
up €10,181 (+14.3%), from €71,268 to €81,449
mainly Depreciation (+€65,749) and Net result for the year (+€65,300)
- Profit (loss) carried forward +€55,300
up €55,300 (+2,453%), from €2,255 to €57,555
- Debts after one year -€46,965
down €46,965 (-21.7%), from €216,728 to €169,763
- Other debts +€6,780
up €6,780 (+3,079%), from €220 to €7,000
- Tax, wage and social debts +€4,721
up €4,721 (+9.6%), from €49,100 to €53,821
of which Taxes: +€10,229
- Gross operating margin +€70,120
up €70,120 (+32.9%), from €212,929 to €283,049
- Taxes +€16,625
up €16,625 (+331%), from €5,028 to €21,653
- Staff costs +€5,122
up €5,122 (+4.6%), from €110,280 to €115,402
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,545 | €372,048 | +€24,503 | +7.1% |
| Fixed assets | 21/28 | €245,870 | €185,987 | -€59,883 | -24.4% |
| Intangible fixed assets | 21 | €183,169 | €146,346 | -€36,822 | -20.1% |
| Tangible fixed assets | 22/27 | €61,810 | €38,750 | -€23,060 | -37.3% |
| Plant, machinery and equipment | 23 | €40,053 | €27,121 | -€12,931 | -32.3% |
| Furniture and vehicles | 24 | €21,757 | €11,628 | -€10,129 | -46.6% |
| Financial fixed assets | 28 | €891 | €891 | = | 0.0% |
| Current assets | 29/58 | €101,674 | €186,060 | +€84,386 | +83.0% |
| Stocks and contracts in progress | 3 | €11,715 | €67,543 | +€55,828 | +477% |
| Stocks | 30/36 | €11,715 | €67,543 | +€55,828 | +477% |
| Amounts receivable within one year | 40/41 | €16,192 | €36,412 | +€20,221 | +125% |
| Trade receivables | 40 | €3,532 | €21,142 | +€17,610 | +499% |
| Other amounts receivable | 41 | €12,659 | €15,270 | +€2,611 | +20.6% |
| Cash at bank and in hand | 54/58 | €71,268 | €81,449 | +€10,181 | +14.3% |
| Deferred charges and accrued income | 490/1 | €2,500 | €657 | -€1,843 | -73.7% |
| Total equity and liabilities | 10/49 | €347,545 | €372,048 | +€24,503 | +7.1% |
| Equity | 10/15 | €12,255 | €67,555 | +€55,300 | +451% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,255 | €57,555 | +€55,300 | +2,453% |
| Amounts payable | 17/49 | €335,290 | €304,493 | -€30,797 | -9.2% |
| Amounts payable after more than one year | 17 | €216,728 | €169,763 | -€46,965 | -21.7% |
| Financial debts | 170/4 | €216,728 | €169,763 | -€46,965 | -21.7% |
| Amounts payable within one year | 42/48 | €118,561 | €134,730 | +€16,169 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €45,216 | €46,965 | +€1,750 | +3.9% |
| Trade debts | 44 | €24,026 | €26,944 | +€2,918 | +12.1% |
| Suppliers | 440/4 | €24,026 | €26,944 | +€2,918 | +12.1% |
| Taxes, remuneration and social security | 45 | €49,100 | €53,821 | +€4,721 | +9.6% |
| Taxes | 450/3 | €28,344 | €38,574 | +€10,229 | +36.1% |
| Remuneration and social security | 454/9 | €20,755 | €15,247 | -€5,508 | -26.5% |
| Other amounts payable | 47/48 | €220 | €7,000 | +€6,780 | +3,079% |
| Remuneration, social security and pensions | 62 | €110,280 | €115,402 | +€5,122 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,919 | €65,749 | +€1,830 | +2.9% |
| Other operating charges | 640/8 | €3,177 | €4,868 | +€1,691 | +53.2% |
| Gross operating margin | 9900 | €212,929 | €283,049 | +€70,120 | +32.9% |
| Operating profit (loss) | 9901 | €35,554 | €97,030 | +€61,477 | +173% |
| Financial income | 75/76B | €100 | €73 | -€27 | -27.2% |
| Recurring financial income | 75 | €100 | €73 | -€27 | -27.2% |
| Financial charges | 65/66B | €11,303 | €10,151 | -€1,152 | -10.2% |
| Recurring financial charges | 65 | €11,303 | €10,151 | -€1,152 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €24,351 | €86,953 | +€62,602 | +257% |
| Income taxes | 67/77 | €5,028 | €21,653 | +€16,625 | +331% |
| Profit (loss) for the period | 9904 | €19,323 | €65,300 | +€45,977 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €19,323 | €65,300 | +€45,977 | +238% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.