LUCA - SCREEN: 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 - SCREEN
Largest movements
- Cash +€19,754
up €19,754 (+151.0%), from €13,080 to €32,834
mainly Depreciation (+€56,801) and Current investments (+€10,000)
- Current investments -€10,000
down €10,000 (-25.5%), from €39,200 to €29,200
- Tangible fixed assets -€7,168
down €7,168 (-4.6%), from €154,708 to €147,540
of which Plant, machinery and equipment: -€24,110
- Receivables after one year -€3,078
down €3,078 (-33.0%), from €9,331 to €6,253
- Debts after one year -€9,055
down €9,055 (-13.2%), from €68,439 to €59,384
- Reserves +€7,065
up €7,065 (+16.3%), from €43,388 to €50,454
- Tax, wage and social debts +€4,915
up €4,915 (+220.4%), from €2,230 to €7,145
of which Taxes: +€4,665
- Other debts -€4,770
no longer reported in 2025 (was €4,770)
- Gross operating margin +€18,894
up €18,894 (+29.0%), from €65,246 to €84,140
- Depreciation +€16,218
up €16,218 (+40.0%), from €40,583 to €56,801
- Taxes +€3,400
up €3,400 (+64.2%), from €5,300 to €8,700
- Staff costs -€2,812
no longer reported in 2025 (was €2,812)
- Financial charges +€1,148
up €1,148 (+21.7%), from €5,292 to €6,440
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 | €286,946 | €285,935 | -€1,011 | -0.4% |
| Fixed assets | 21/28 | €154,708 | €147,540 | -€7,168 | -4.6% |
| Tangible fixed assets | 22/27 | €154,708 | €147,540 | -€7,168 | -4.6% |
| Plant, machinery and equipment | 23 | €69,293 | €45,183 | -€24,110 | -34.8% |
| Furniture and vehicles | 24 | €85,416 | €102,357 | +€16,941 | +19.8% |
| Current assets | 29/58 | €132,237 | €138,394 | +€6,157 | +4.7% |
| Amounts receivable after more than one year | 29 | €9,331 | €6,253 | -€3,078 | -33.0% |
| Other amounts receivable | 291 | €9,331 | €6,253 | -€3,078 | -33.0% |
| Stocks and contracts in progress | 3 | €33,311 | €34,917 | +€1,606 | +4.8% |
| Stocks | 30/36 | €31,881 | €33,107 | +€1,226 | +3.8% |
| Contracts in progress | 37 | €1,430 | €1,810 | +€380 | +26.6% |
| Amounts receivable within one year | 40/41 | €36,835 | €35,190 | -€1,644 | -4.5% |
| Trade receivables | 40 | €33,592 | €28,410 | -€5,183 | -15.4% |
| Other amounts receivable | 41 | €3,242 | €6,781 | +€3,538 | +109.1% |
| Current investments | 50/53 | €39,200 | €29,200 | -€10,000 | -25.5% |
| Cash at bank and in hand | 54/58 | €13,080 | €32,834 | +€19,754 | +151.0% |
| Deferred charges and accrued income | 490/1 | €480 | - | -€480 | |
| Total equity and liabilities | 10/49 | €286,946 | €285,935 | -€1,011 | -0.4% |
| Equity | 10/15 | €142,568 | €149,634 | +€7,065 | +5.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €43,388 | €50,454 | +€7,065 | +16.3% |
| Distributable reserves | 133 | €43,388 | €50,454 | +€7,065 | +16.3% |
| Profit (loss) carried forward | 14 | €23 | €23 | = | 0.0% |
| Amounts payable | 17/49 | €144,377 | €136,301 | -€8,076 | -5.6% |
| Amounts payable after more than one year | 17 | €68,439 | €59,384 | -€9,055 | -13.2% |
| Financial debts | 170/4 | €68,439 | €59,384 | -€9,055 | -13.2% |
| Amounts payable within one year | 42/48 | €75,939 | €76,222 | +€283 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €37,212 | €38,074 | +€862 | +2.3% |
| Trade debts | 44 | €31,562 | €31,003 | -€559 | -1.8% |
| Suppliers | 440/4 | €31,562 | €31,003 | -€559 | -1.8% |
| Advances received on contracts in progress | 46 | €165 | - | -€165 | |
| Taxes, remuneration and social security | 45 | €2,230 | €7,145 | +€4,915 | +220.4% |
| Taxes | 450/3 | €1,230 | €5,895 | +€4,665 | +379.3% |
| Remuneration and social security | 454/9 | €1,000 | €1,250 | +€250 | +25.0% |
| Other amounts payable | 47/48 | €4,770 | - | -€4,770 | |
| Accrued charges and deferred income | 492/3 | - | €695 | +€695 | |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €2,812 | - | -€2,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,583 | €56,801 | +€16,218 | +40.0% |
| Other operating charges | 640/8 | €4,713 | €5,337 | +€624 | +13.2% |
| Gross operating margin | 9900 | €65,246 | €84,140 | +€18,894 | +29.0% |
| Operating profit (loss) | 9901 | €17,138 | €22,002 | +€4,864 | +28.4% |
| Financial income | 75/76B | €420 | €204 | -€217 | -51.6% |
| Recurring financial income | 75 | €420 | €204 | -€217 | -51.6% |
| Financial charges | 65/66B | €5,292 | €6,440 | +€1,148 | +21.7% |
| Recurring financial charges | 65 | €5,292 | €6,440 | +€1,148 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €12,266 | €15,765 | +€3,500 | +28.5% |
| Income taxes | 67/77 | €5,300 | €8,700 | +€3,400 | +64.2% |
| Profit (loss) for the period | 9904 | €6,966 | €7,065 | +€99 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,966 | €7,065 | +€99 | +1.4% |
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 30 September 2026 via checked.be.