Lucarona: 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.
Lucarona
Largest movements
- Financial fixed assets +€200,000
up €200,000 (+114%), from €175,008 to €375,008
- Receivables within one year -€97,303
down €97,303 (-50.4%), from €192,879 to €95,576
of which Other amounts receivable: -€160,396
- Tangible fixed assets -€89,529
down €89,529 (-19.8%), from €453,268 to €363,739
of which Land and buildings: -€77,168
- Cash +€29,558
up €29,558 (+362%), from €8,162 to €37,720
mainly Debts after one year (+€195,759) and Receivables within one year (+€97,303)
- Debts after one year +€195,759
up €195,759 (+71.0%), from €275,877 to €471,637
- Other debts -€64,905
down €64,905 (-23.5%), from €276,001 to €211,096
- Profit (loss) carried forward -€57,734
down €57,734, from €27,302 to -€30,432
- Tax, wage and social debts -€23,598
down €23,598 (-51.2%), from €46,091 to €22,494
of which Taxes: -€21,073
- Current portion of long-term debt -€14,077
down €14,077 (-21.3%), from €66,126 to €52,049
- Gross operating margin -€92,701
down €92,701 (-38.3%), from €241,817 to €149,116
- Staff costs -€44,600
down €44,600 (-32.5%), from €137,082 to €92,482
- Financial charges +€5,440
up €5,440 (+44.8%), from €12,135 to €17,574
- Depreciation +€3,602
up €3,602 (+3.9%), from €91,334 to €94,936
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 | €834,328 | €876,385 | +€42,056 | +5.0% |
| Fixed assets | 21/28 | €629,431 | €739,225 | +€109,795 | +17.4% |
| Intangible fixed assets | 21 | €1,155 | €478 | -€677 | -58.6% |
| Tangible fixed assets | 22/27 | €453,268 | €363,739 | -€89,529 | -19.8% |
| Land and buildings | 22 | €404,202 | €327,034 | -€77,168 | -19.1% |
| Plant, machinery and equipment | 23 | €39,641 | €29,988 | -€9,653 | -24.4% |
| Furniture and vehicles | 24 | €9,425 | €6,717 | -€2,708 | -28.7% |
| Financial fixed assets | 28 | €175,008 | €375,008 | +€200,000 | +114% |
| Current assets | 29/58 | €204,898 | €137,159 | -€67,738 | -33.1% |
| Stocks and contracts in progress | 3 | €3,724 | €3,724 | = | 0.0% |
| Stocks | 30/36 | €3,724 | €3,724 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €192,879 | €95,576 | -€97,303 | -50.4% |
| Trade receivables | 40 | €31,787 | €94,880 | +€63,093 | +198% |
| Other amounts receivable | 41 | €161,092 | €696 | -€160,396 | -99.6% |
| Cash at bank and in hand | 54/58 | €8,162 | €37,720 | +€29,558 | +362% |
| Deferred charges and accrued income | 490/1 | €133 | €139 | +€6 | +4.6% |
| Total equity and liabilities | 10/49 | €834,328 | €876,385 | +€42,056 | +5.0% |
| Equity | 10/15 | €32,302 | -€25,432 | -€57,734 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,302 | -€30,432 | -€57,734 | |
| Amounts payable | 17/49 | €802,026 | €901,816 | +€99,790 | +12.4% |
| Amounts payable after more than one year | 17 | €275,877 | €471,637 | +€195,759 | +71.0% |
| Financial debts | 170/4 | €275,877 | €471,637 | +€195,759 | +71.0% |
| Amounts payable within one year | 42/48 | €526,149 | €430,180 | -€95,969 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €66,126 | €52,049 | -€14,077 | -21.3% |
| Trade debts | 44 | €51,561 | €62,592 | +€11,031 | +21.4% |
| Suppliers | 440/4 | €51,561 | €62,592 | +€11,031 | +21.4% |
| Advances received on contracts in progress | 46 | €86,370 | €81,949 | -€4,421 | -5.1% |
| Taxes, remuneration and social security | 45 | €46,091 | €22,494 | -€23,598 | -51.2% |
| Taxes | 450/3 | €27,717 | €6,644 | -€21,073 | -76.0% |
| Remuneration and social security | 454/9 | €18,374 | €15,850 | -€2,525 | -13.7% |
| Other amounts payable | 47/48 | €276,001 | €211,096 | -€64,905 | -23.5% |
| Remuneration, social security and pensions | 62 | €137,082 | €92,482 | -€44,600 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,334 | €94,936 | +€3,602 | +3.9% |
| Other operating charges | 640/8 | €1,008 | €1,725 | +€717 | +71.2% |
| Gross operating margin | 9900 | €241,817 | €149,116 | -€92,701 | -38.3% |
| Operating profit (loss) | 9901 | €12,393 | -€40,027 | -€52,419 | |
| Financial income | 75/76B | €15 | €9 | -€6 | -41.9% |
| Recurring financial income | 75 | €15 | €9 | -€6 | -41.9% |
| Financial charges | 65/66B | €12,135 | €17,574 | +€5,440 | +44.8% |
| Recurring financial charges | 65 | €12,135 | €17,574 | +€5,440 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €273 | -€57,592 | -€57,866 | |
| Income taxes | 67/77 | €148 | €142 | -€6 | -4.2% |
| Profit (loss) for the period | 9904 | €125 | -€57,734 | -€57,859 | |
| Profit (loss) for the period to be appropriated | 9905 | €125 | -€57,734 | -€57,859 |
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 30 October 2026 via checked.be.