LUCANNA: 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.
LUCANNA
Largest movements
- Cash -€9,366
down €9,366 (-100%), from €9,366 to €0
mainly Net result for the year (-€10,007) and Trade debts (-€2,094)
- Receivables within one year +€1,333
up €1,333 (+108%), from €1,239 to €2,572
of which Trade receivables: +€1,378
- Deferred charges and accrued income -€1,125
down €1,125 (-83.8%), from €1,344 to €218
- Profit (loss) carried forward -€10,007
down €10,007 (-28.3%), from -€35,359 to -€45,366
- Other debts +€2,221
up €2,221 (+142%), from €1,564 to €3,785
- Trade debts -€2,094
down €2,094 (-63.9%), from €3,278 to €1,184
- Short-term financial debts +€1,660
up €1,660 (+2,252%), from €74 to €1,734
of which Credit institutions: +€1,630
- Tax, wage and social debts -€903
down €903 (-54.0%), from €1,671 to €768
- Gross operating margin -€2,169
down €2,169 (-35.8%), from -€6,065 to -€8,234
- Financial income -€787
down €787 (-99.9%), from €788 to €1
- Financial charges +€135
up €135 (+24.5%), from €550 to €685
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 | €11,949 | €2,790 | -€9,159 | -76.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €11,949 | €2,790 | -€9,159 | -76.6% |
| Amounts receivable within one year | 40/41 | €1,239 | €2,572 | +€1,333 | +108% |
| Trade receivables | 40 | €1,194 | €2,572 | +€1,378 | +115% |
| Other amounts receivable | 41 | €45 | €0 | -€45 | -100% |
| Cash at bank and in hand | 54/58 | €9,366 | €0 | -€9,366 | -100% |
| Deferred charges and accrued income | 490/1 | €1,344 | €218 | -€1,125 | -83.8% |
| Total equity and liabilities | 10/49 | €11,949 | €2,790 | -€9,159 | -76.6% |
| Equity | 10/15 | €5,213 | -€4,793 | -€10,007 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,980 | €21,980 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €21,980 | €21,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,359 | -€45,366 | -€10,007 | -28.3% |
| Amounts payable | 17/49 | €6,736 | €7,583 | +€848 | +12.6% |
| Amounts payable within one year | 42/48 | €6,586 | €7,471 | +€885 | +13.4% |
| Financial debts | 43 | €74 | €1,734 | +€1,660 | +2,252% |
| Credit institutions | 430/8 | €74 | €1,703 | +€1,630 | +2,211% |
| Other loans | 439 | - | €31 | +€31 | |
| Trade debts | 44 | €3,278 | €1,184 | -€2,094 | -63.9% |
| Suppliers | 440/4 | €3,278 | €1,184 | -€2,094 | -63.9% |
| Taxes, remuneration and social security | 45 | €1,671 | €768 | -€903 | -54.0% |
| Taxes | 450/3 | €1,671 | €768 | -€903 | -54.0% |
| Other amounts payable | 47/48 | €1,564 | €3,785 | +€2,221 | +142% |
| Accrued charges and deferred income | 492/3 | €150 | €112 | -€38 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €0 | -€19 | -100% |
| Other operating charges | 640/8 | €966 | €918 | -€49 | -5.0% |
| Gross operating margin | 9900 | -€6,065 | -€8,234 | -€2,169 | -35.8% |
| Operating profit (loss) | 9901 | -€7,050 | -€9,151 | -€2,101 | -29.8% |
| Financial income | 75/76B | €788 | €1 | -€787 | -99.9% |
| Recurring financial income | 75 | €788 | €1 | -€787 | -99.9% |
| Financial charges | 65/66B | €550 | €685 | +€135 | +24.5% |
| Recurring financial charges | 65 | €550 | €685 | +€135 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,812 | -€9,835 | -€3,023 | -44.4% |
| Income taxes | 67/77 | €204 | €172 | -€33 | -16.0% |
| Profit (loss) for the period | 9904 | -€7,016 | -€10,007 | -€2,990 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,016 | -€10,007 | -€2,990 | -42.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.