LUCACHTEN: 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.
LUCACHTEN
Largest movements
- Cash +€43,879
up €43,879 (+15.7%), from €280,008 to €323,888
mainly Other debts (+€47,194) and Depreciation (+€25,963)
- Tangible fixed assets -€25,963
down €25,963 (-33.6%), from €77,384 to €51,421
- Other debts +€47,194
up €47,194 (+36.1%), from €130,846 to €178,040
- Debts after one year -€22,476
down €22,476 (-51.7%), from €43,440 to €20,965
- Tax, wage and social debts -€7,812
down €7,812 (-28.8%), from €27,139 to €19,327
- Financial charges +€9,463
up €9,463 (+13.1%), from €72,366 to €81,829
- Gross operating margin +€1,572
up €1,572 (+1.4%), from €109,372 to €110,944
- Financial income +€1,305
up €1,305 (+330.5%), from €395 to €1,700
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 | €360,932 | €379,767 | +€18,835 | +5.2% |
| Fixed assets | 21/28 | €77,384 | €51,421 | -€25,963 | -33.6% |
| Tangible fixed assets | 22/27 | €77,384 | €51,421 | -€25,963 | -33.6% |
| Furniture and vehicles | 24 | €77,384 | €51,421 | -€25,963 | -33.6% |
| Current assets | 29/58 | €283,548 | €328,346 | +€44,798 | +15.8% |
| Amounts receivable within one year | 40/41 | €3,540 | €3,982 | +€442 | +12.5% |
| Trade receivables | 40 | €3,540 | €3,982 | +€442 | +12.5% |
| Cash at bank and in hand | 54/58 | €280,008 | €323,888 | +€43,879 | +15.7% |
| Deferred charges and accrued income | 490/1 | - | €476 | +€476 | |
| Total equity and liabilities | 10/49 | €360,932 | €379,767 | +€18,835 | +5.2% |
| Equity | 10/15 | €137,545 | €136,575 | -€970 | -0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,145 | €124,175 | -€970 | -0.8% |
| Distributable reserves | 133 | €125,145 | €124,175 | -€970 | -0.8% |
| Amounts payable | 17/49 | €223,387 | €243,192 | +€19,805 | +8.9% |
| Amounts payable after more than one year | 17 | €43,440 | €20,965 | -€22,476 | -51.7% |
| Financial debts | 170/4 | €43,440 | €20,965 | -€22,476 | -51.7% |
| Amounts payable within one year | 42/48 | €179,947 | €222,227 | +€42,280 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €21,962 | €22,439 | +€478 | +2.2% |
| Trade debts | 44 | - | €2,421 | +€2,421 | |
| Suppliers | 440/4 | - | €2,421 | +€2,421 | |
| Taxes, remuneration and social security | 45 | €27,139 | €19,327 | -€7,812 | -28.8% |
| Taxes | 450/3 | €27,139 | €19,327 | -€7,812 | -28.8% |
| Other amounts payable | 47/48 | €130,846 | €178,040 | +€47,194 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,963 | €25,963 | = | 0.0% |
| Other operating charges | 640/8 | €3,334 | €3,067 | -€267 | -8.0% |
| Gross operating margin | 9900 | €109,372 | €110,944 | +€1,572 | +1.4% |
| Operating profit (loss) | 9901 | €80,075 | €81,915 | +€1,840 | +2.3% |
| Financial income | 75/76B | €395 | €1,700 | +€1,305 | +330.5% |
| Recurring financial income | 75 | €395 | €1,700 | +€1,305 | +330.5% |
| Financial charges | 65/66B | €72,366 | €81,829 | +€9,463 | +13.1% |
| Recurring financial charges | 65 | €72,366 | €81,829 | +€9,463 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €8,104 | €1,787 | -€6,318 | -78.0% |
| Income taxes | 67/77 | €1,533 | €956 | -€576 | -37.6% |
| Profit (loss) for the period | 9904 | €6,572 | €830 | -€5,741 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,572 | €830 | -€5,741 | -87.4% |
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 8 October 2026 via checked.be.