LUCAB: 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.
LUCAB
Largest movements
- Receivables within one year -€10,827
down €10,827 (-86.6%), from €12,499 to €1,672
- Cash +€2,076
up €2,076 (+18.7%), from €11,117 to €13,192
mainly Net result for the year (+€49,411) and Receivables within one year (+€10,827)
- Profit (loss) carried forward +€49,411
up €49,411 (+74.4%), from -€66,379 to -€16,968
- Other debts -€35,000
down €35,000 (-87.5%), from €40,000 to €5,000
- Current portion of long-term debt -€25,995
no longer reported in 2025 (was €25,995)
- Trade debts +€2,832
up €2,832 (+141.6%), from €2,000 to €4,832
- Gross operating margin +€57,839
up €57,839, from -€1,514 to €56,324
- Financial charges -€4,126
down €4,126 (-79.3%), from €5,205 to €1,079
- Financial income -€1,968
no longer reported in 2025 (was €1,968)
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 | €23,616 | €14,864 | -€8,752 | -37.1% |
| Current assets | 29/58 | €23,616 | €14,864 | -€8,752 | -37.1% |
| Amounts receivable within one year | 40/41 | €12,499 | €1,672 | -€10,827 | -86.6% |
| Other amounts receivable | 41 | €12,499 | €1,672 | -€10,827 | -86.6% |
| Cash at bank and in hand | 54/58 | €11,117 | €13,192 | +€2,076 | +18.7% |
| Total equity and liabilities | 10/49 | €23,616 | €14,864 | -€8,752 | -37.1% |
| Equity | 10/15 | -€44,379 | €5,032 | +€49,411 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€66,379 | -€16,968 | +€49,411 | +74.4% |
| Amounts payable | 17/49 | €67,995 | €9,832 | -€58,163 | -85.5% |
| Amounts payable within one year | 42/48 | €67,995 | €9,832 | -€58,163 | -85.5% |
| Current portion of amounts payable after more than one year | 42 | €25,995 | - | -€25,995 | |
| Trade debts | 44 | €2,000 | €4,832 | +€2,832 | +141.6% |
| Suppliers | 440/4 | €2,000 | €4,832 | +€2,832 | +141.6% |
| Other amounts payable | 47/48 | €40,000 | €5,000 | -€35,000 | -87.5% |
| Other operating charges | 640/8 | €5,656 | €5,834 | +€178 | +3.1% |
| Gross operating margin | 9900 | -€1,514 | €56,324 | +€57,839 | |
| Operating profit (loss) | 9901 | -€7,171 | €50,490 | +€57,661 | |
| Financial income | 75/76B | €1,968 | - | -€1,968 | |
| Recurring financial income | 75 | €1,968 | - | -€1,968 | |
| Financial charges | 65/66B | €5,205 | €1,079 | -€4,126 | -79.3% |
| Recurring financial charges | 65 | €5,205 | €1,079 | -€4,126 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,408 | €49,411 | +€59,820 | |
| Profit (loss) for the period | 9904 | -€10,408 | €49,411 | +€59,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,408 | €49,411 | +€59,820 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.