Lucaman: 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.
Lucaman
Largest movements
- Tangible fixed assets -€19,333
down €19,333 (-3.2%), from €596,111 to €576,778
- Receivables within one year +€14,995
up €14,995 (+14.1%), from €106,064 to €121,058
of which Other amounts receivable: +€14,524
- Deferred charges and accrued income +€13,738
new in 2024: €13,738
- Debts after one year -€19,106
down €19,106 (-8.3%), from €230,643 to €211,537
- Trade debts +€12,826
up €12,826 (+241.5%), from €5,311 to €18,137
- Reserves +€11,358
up €11,358 (+89.5%), from €12,683 to €24,041
- Gross operating margin -€3,890
down €3,890 (-6.8%), from €57,589 to €53,700
- Taxes +€714
up €714 (+19.9%), from €3,587 to €4,301
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €702,285 | €711,931 | +€9,646 | +1.4% |
| Fixed assets | 21/28 | €596,111 | €576,778 | -€19,333 | -3.2% |
| Tangible fixed assets | 22/27 | €596,111 | €576,778 | -€19,333 | -3.2% |
| Land and buildings | 22 | €596,111 | €576,778 | -€19,333 | -3.2% |
| Current assets | 29/58 | €106,174 | €135,153 | +€28,979 | +27.3% |
| Amounts receivable within one year | 40/41 | €106,064 | €121,058 | +€14,995 | +14.1% |
| Trade receivables | 40 | - | €471 | +€471 | |
| Other amounts receivable | 41 | €106,064 | €120,588 | +€14,524 | +13.7% |
| Cash at bank and in hand | 54/58 | €111 | €357 | +€246 | +222.8% |
| Deferred charges and accrued income | 490/1 | - | €13,738 | +€13,738 | |
| Total equity and liabilities | 10/49 | €702,285 | €711,931 | +€9,646 | +1.4% |
| Equity | 10/15 | €443,701 | €455,058 | +€11,358 | +2.6% |
| Contributions | 10/11 | €431,017 | €431,017 | = | 0.0% |
| Reserves | 13 | €12,683 | €24,041 | +€11,358 | +89.5% |
| Distributable reserves | 133 | €12,683 | €24,041 | +€11,358 | +89.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €258,585 | €256,873 | -€1,712 | -0.7% |
| Amounts payable after more than one year | 17 | €230,643 | €211,537 | -€19,106 | -8.3% |
| Financial debts | 170/4 | €230,643 | €211,537 | -€19,106 | -8.3% |
| Amounts payable within one year | 42/48 | €27,942 | €45,336 | +€17,394 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | €18,839 | €19,106 | +€267 | +1.4% |
| Trade debts | 44 | €5,311 | €18,137 | +€12,826 | +241.5% |
| Suppliers | 440/4 | €5,311 | €18,137 | +€12,826 | +241.5% |
| Taxes, remuneration and social security | 45 | €3,792 | €8,093 | +€4,301 | +113.4% |
| Taxes | 450/3 | €3,792 | €8,093 | +€4,301 | +113.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,333 | €19,333 | = | 0.0% |
| Other operating charges | 640/8 | €13,810 | €14,376 | +€566 | +4.1% |
| Gross operating margin | 9900 | €57,589 | €53,700 | -€3,890 | -6.8% |
| Operating profit (loss) | 9901 | €24,446 | €19,990 | -€4,456 | -18.2% |
| Financial income | 75/76B | €177 | €394 | +€217 | +123.0% |
| Recurring financial income | 75 | €177 | €394 | +€217 | +123.0% |
| Financial charges | 65/66B | €4,815 | €4,725 | -€90 | -1.9% |
| Recurring financial charges | 65 | €4,815 | €4,725 | -€90 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €19,807 | €15,659 | -€4,149 | -20.9% |
| Income taxes | 67/77 | €3,587 | €4,301 | +€714 | +19.9% |
| Profit (loss) for the period | 9904 | €16,220 | €11,358 | -€4,863 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,220 | €11,358 | -€4,863 | -30.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.