Lucaja Consult: 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.
Lucaja Consult
Largest movements
- Cash +€24,774
up €24,774 (+136%), from €18,231 to €43,005
mainly Net result for the year (+€20,984) and Tax, wage and social debts (+€4,789)
- Deferred charges and accrued income +€1,612
up €1,612 (+143%), from €1,127 to €2,739
- Tangible fixed assets -€939
down €939 (-45.2%), from €2,076 to €1,138
- Profit (loss) carried forward +€20,984
up €20,984, from -€10,279 to €10,705
- Tax, wage and social debts +€4,789
up €4,789 (+1,081%), from €443 to €5,232
- Other debts -€500
down €500 (-5.8%), from €8,670 to €8,170
- Gross operating margin +€29,855
up €29,855 (+594%), from €5,030 to €34,885
- Taxes +€4,958
up €4,958 (+1,809%), from €274 to €5,232
- Financial charges +€3,237
up €3,237 (+139%), from €2,331 to €5,568
- Other operating charges +€1,329
up €1,329 (+159%), from €835 to €2,163
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 | €21,434 | €46,881 | +€25,447 | +119% |
| Fixed assets | 21/28 | €2,076 | €1,138 | -€939 | -45.2% |
| Tangible fixed assets | 22/27 | €2,076 | €1,138 | -€939 | -45.2% |
| Furniture and vehicles | 24 | €2,076 | €1,138 | -€939 | -45.2% |
| Current assets | 29/58 | €19,358 | €45,744 | +€26,386 | +136% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,231 | €43,005 | +€24,774 | +136% |
| Deferred charges and accrued income | 490/1 | €1,127 | €2,739 | +€1,612 | +143% |
| Total equity and liabilities | 10/49 | €21,434 | €46,881 | +€25,447 | +119% |
| Equity | 10/15 | -€8,279 | €12,705 | +€20,984 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,279 | €10,705 | +€20,984 | |
| Amounts payable | 17/49 | €29,713 | €34,177 | +€4,464 | +15.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,113 | €13,577 | +€4,464 | +49.0% |
| Trade debts | 44 | €0 | €175 | +€175 | |
| Suppliers | 440/4 | €0 | €175 | +€175 | |
| Taxes, remuneration and social security | 45 | €443 | €5,232 | +€4,789 | +1,081% |
| Taxes | 450/3 | €443 | €5,232 | +€4,789 | +1,081% |
| Other amounts payable | 47/48 | €8,670 | €8,170 | -€500 | -5.8% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €939 | +€22 | +2.4% |
| Other operating charges | 640/8 | €835 | €2,163 | +€1,329 | +159% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,030 | €34,885 | +€29,855 | +594% |
| Operating profit (loss) | 9901 | €3,279 | €31,784 | +€28,505 | +869% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,331 | €5,568 | +€3,237 | +139% |
| Recurring financial charges | 65 | €2,331 | €5,568 | +€3,237 | +139% |
| Profit (loss) for the period before taxes | 9903 | €948 | €26,216 | +€25,268 | +2,666% |
| Income taxes | 67/77 | €274 | €5,232 | +€4,958 | +1,809% |
| Profit (loss) for the period | 9904 | €674 | €20,984 | +€20,310 | +3,014% |
| Profit (loss) for the period to be appropriated | 9905 | €674 | €20,984 | +€20,310 | +3,014% |
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 22 October 2026 via checked.be.