LUCAN BEHEER: 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.
LUCAN BEHEER
Largest movements
- Tangible fixed assets -€17,515
down €17,515 (-6.3%), from €277,969 to €260,454
of which Land and buildings: -€17,515
- Debts after one year -€34,034
down €34,034 (-50.0%), from €68,067 to €34,033
- Other debts +€17,619
up €17,619 (+18.2%), from €96,662 to €114,281
- Profit (loss) carried forward -€3,873
down €3,873 (-25.7%), from €15,074 to €11,201
- Current portion of long-term debt +€2,836
up €2,836 (+8.3%), from €34,034 to €36,870
- Other operating charges +€2,356
up €2,356 (+106%), from €2,229 to €4,585
- Gross operating margin -€1,746
down €1,746 (-5.7%), from €30,398 to €28,652
- Financial charges -€1,727
down €1,727 (-14.2%), from €12,150 to €10,424
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 | €280,237 | €263,937 | -€16,300 | -5.8% |
| Fixed assets | 21/28 | €277,969 | €260,454 | -€17,515 | -6.3% |
| Tangible fixed assets | 22/27 | €277,969 | €260,454 | -€17,515 | -6.3% |
| Land and buildings | 22 | €247,969 | €230,454 | -€17,515 | -7.1% |
| Other tangible fixed assets | 26 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €2,267 | €3,483 | +€1,215 | +53.6% |
| Cash at bank and in hand | 54/58 | €1,303 | €2,503 | +€1,200 | +92.1% |
| Deferred charges and accrued income | 490/1 | €964 | €980 | +€15 | +1.6% |
| Total equity and liabilities | 10/49 | €280,237 | €263,937 | -€16,300 | -5.8% |
| Equity | 10/15 | €73,855 | €69,982 | -€3,873 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,181 | €40,181 | = | 0.0% |
| Distributable reserves | 133 | €40,181 | €40,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,074 | €11,201 | -€3,873 | -25.7% |
| Amounts payable | 17/49 | €206,382 | €193,955 | -€12,427 | -6.0% |
| Amounts payable after more than one year | 17 | €68,067 | €34,033 | -€34,034 | -50.0% |
| Financial debts | 170/4 | €68,067 | €34,033 | -€34,034 | -50.0% |
| Amounts payable within one year | 42/48 | €130,696 | €151,151 | +€20,455 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €34,034 | €36,870 | +€2,836 | +8.3% |
| Other amounts payable | 47/48 | €96,662 | €114,281 | +€17,619 | +18.2% |
| Accrued charges and deferred income | 492/3 | €7,619 | €8,771 | +€1,152 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,515 | €17,515 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,229 | €4,585 | +€2,356 | +106% |
| Gross operating margin | 9900 | €30,398 | €28,652 | -€1,746 | -5.7% |
| Operating profit (loss) | 9901 | €10,654 | €6,551 | -€4,102 | -38.5% |
| Financial charges | 65/66B | €12,150 | €10,424 | -€1,727 | -14.2% |
| Recurring financial charges | 65 | €12,150 | €10,424 | -€1,727 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,497 | -€3,873 | -€2,376 | -159% |
| Profit (loss) for the period | 9904 | -€1,497 | -€3,873 | -€2,376 | -159% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,497 | -€3,873 | -€2,376 | -159% |
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 28 October 2026 via checked.be.