Lucar Machines: 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.
Lucar Machines
Largest movements
- Tangible fixed assets +€31,525
new in 2025: €31,525
of which Plant, machinery and equipment: +€22,566
- Stocks and contracts +€7,930
new in 2025: €7,930
- Cash +€5,600
up €5,600 (+60.6%), from €9,236 to €14,836
mainly Trade debts (+€18,329) and Debts after one year (+€18,110)
- Receivables within one year +€2,667
up €2,667 (+22.8%), from €11,716 to €14,383
of which Trade receivables: +€3,201
- Deferred charges and accrued income +€758
up €758 (+159%), from €477 to €1,234
- Trade debts +€18,329
up €18,329 (+1,141%), from €1,606 to €19,935
- Debts after one year +€18,110
up €18,110 (+20.3%), from €89,391 to €107,501
- Advances received +€8,500
new in 2025: €8,500
- Profit (loss) carried forward +€3,002
up €3,002 (+1.8%), from -€169,946 to -€166,944
- Gross operating margin +€8,283
up €8,283 (+1,606%), from €516 to €8,798
- Depreciation +€4,639
new in 2025: €4,639
- Other operating charges +€1,084
up €1,084 (+414%), from €262 to €1,346
- Financial income +€280
new in 2025: €280
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 | €21,428 | €69,908 | +€48,479 | +226% |
| Fixed assets | 21/28 | - | €31,525 | +€31,525 | |
| Tangible fixed assets | 22/27 | - | €31,525 | +€31,525 | |
| Land and buildings | 22 | - | €1,484 | +€1,484 | |
| Plant, machinery and equipment | 23 | - | €22,566 | +€22,566 | |
| Furniture and vehicles | 24 | - | €7,475 | +€7,475 | |
| Current assets | 29/58 | €21,428 | €38,383 | +€16,954 | +79.1% |
| Stocks and contracts in progress | 3 | - | €7,930 | +€7,930 | |
| Stocks | 30/36 | - | €7,930 | +€7,930 | |
| Amounts receivable within one year | 40/41 | €11,716 | €14,383 | +€2,667 | +22.8% |
| Trade receivables | 40 | €11,182 | €14,383 | +€3,201 | +28.6% |
| Other amounts receivable | 41 | €534 | - | -€534 | |
| Cash at bank and in hand | 54/58 | €9,236 | €14,836 | +€5,600 | +60.6% |
| Deferred charges and accrued income | 490/1 | €477 | €1,234 | +€758 | +159% |
| Total equity and liabilities | 10/49 | €21,428 | €69,908 | +€48,479 | +226% |
| Equity | 10/15 | -€69,946 | -€66,944 | +€3,002 | +4.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,946 | -€166,944 | +€3,002 | +1.8% |
| Amounts payable | 17/49 | €91,374 | €136,852 | +€45,477 | +49.8% |
| Amounts payable after more than one year | 17 | €89,391 | €107,501 | +€18,110 | +20.3% |
| Financial debts | 170/4 | €89,391 | €107,501 | +€18,110 | +20.3% |
| Amounts payable within one year | 42/48 | €1,984 | €29,351 | +€27,367 | +1,379% |
| Trade debts | 44 | €1,606 | €19,935 | +€18,329 | +1,141% |
| Suppliers | 440/4 | €1,606 | €19,935 | +€18,329 | +1,141% |
| Advances received on contracts in progress | 46 | - | €8,500 | +€8,500 | |
| Taxes, remuneration and social security | 45 | €378 | €321 | -€57 | -15.1% |
| Taxes | 450/3 | €378 | €321 | -€57 | -15.1% |
| Other amounts payable | 47/48 | - | €595 | +€595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,639 | +€4,639 | |
| Other operating charges | 640/8 | €262 | €1,346 | +€1,084 | +414% |
| Gross operating margin | 9900 | €516 | €8,798 | +€8,283 | +1,606% |
| Operating profit (loss) | 9901 | €254 | €2,814 | +€2,560 | +1,008% |
| Financial income | 75/76B | - | €280 | +€280 | |
| Recurring financial income | 75 | - | €280 | +€280 | |
| Financial charges | 65/66B | €93 | €91 | -€2 | -1.8% |
| Recurring financial charges | 65 | €93 | €91 | -€2 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €161 | €3,002 | +€2,841 | +1,764% |
| Profit (loss) for the period | 9904 | €161 | €3,002 | +€2,841 | +1,764% |
| Profit (loss) for the period to be appropriated | 9905 | €161 | €3,002 | +€2,841 | +1,764% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.