LUCAS: 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.
LUCAS
Largest movements
- Receivables within one year +€61,268
up €61,268 (+682%), from €8,988 to €70,255
of which Trade receivables: +€47,533
- Cash +€48,902
up €48,902 (+186%), from €26,279 to €75,181
- Receivables after one year +€25,000
new in 2024: €25,000
- Tangible fixed assets -€3,130
down €3,130 (-5.7%), from €55,226 to €52,096
of which Furniture and vehicles: -€8,759
- Trade debts +€95,486
up €95,486 (+164,603%), from €58 to €95,544
- Profit (loss) carried forward +€34,567
up €34,567 (+307%), from €11,256 to €45,823
- Tax, wage and social debts +€18,136
up €18,136 (+202%), from €8,984 to €27,120
of which Taxes: +€11,659
- Other debts -€8,808
down €8,808 (-57.3%), from €15,358 to €6,550
- Debts after one year -€6,245
down €6,245 (-20.2%), from €30,911 to €24,666
- Gross operating margin +€45,244
up €45,244 (+88.9%), from €50,916 to €96,160
- Staff costs -€11,444
down €11,444 (-26.8%), from €42,780 to €31,336
- Taxes +€8,056
new in 2024: €8,056
- Depreciation +€7,021
up €7,021 (+115%), from €6,124 to €13,144
- Financial charges +€4,723
up €4,723 (+2,409%), from €196 to €4,919
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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,786 | €226,547 | +€130,761 | +137% |
| Fixed assets | 21/28 | €55,526 | €52,396 | -€3,130 | -5.6% |
| Tangible fixed assets | 22/27 | €55,226 | €52,096 | -€3,130 | -5.7% |
| Plant, machinery and equipment | 23 | €304 | €270 | -€34 | -11.1% |
| Furniture and vehicles | 24 | €40,222 | €31,463 | -€8,759 | -21.8% |
| Other tangible fixed assets | 26 | €14,700 | €20,363 | +€5,663 | +38.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €40,260 | €174,150 | +€133,891 | +333% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Stocks and contracts in progress | 3 | €4,566 | €3,442 | -€1,124 | -24.6% |
| Stocks | 30/36 | €4,566 | €3,442 | -€1,124 | -24.6% |
| Amounts receivable within one year | 40/41 | €8,988 | €70,255 | +€61,268 | +682% |
| Trade receivables | 40 | €6,500 | €54,033 | +€47,533 | +731% |
| Other amounts receivable | 41 | €2,488 | €16,222 | +€13,735 | +552% |
| Cash at bank and in hand | 54/58 | €26,279 | €75,181 | +€48,902 | +186% |
| Deferred charges and accrued income | 490/1 | €427 | €272 | -€156 | -36.4% |
| Total equity and liabilities | 10/49 | €95,786 | €226,547 | +€130,761 | +137% |
| Equity | 10/15 | €29,856 | €64,423 | +€34,567 | +116% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,256 | €45,823 | +€34,567 | +307% |
| Amounts payable | 17/49 | €65,930 | €162,124 | +€96,194 | +146% |
| Amounts payable after more than one year | 17 | €30,911 | €24,666 | -€6,245 | -20.2% |
| Financial debts | 170/4 | €30,911 | €24,666 | -€6,245 | -20.2% |
| Amounts payable within one year | 42/48 | €35,019 | €137,458 | +€102,439 | +293% |
| Current portion of amounts payable after more than one year | 42 | €10,619 | €8,244 | -€2,376 | -22.4% |
| Trade debts | 44 | €58 | €95,544 | +€95,486 | +164,603% |
| Suppliers | 440/4 | €58 | €95,544 | +€95,486 | +164,603% |
| Taxes, remuneration and social security | 45 | €8,984 | €27,120 | +€18,136 | +202% |
| Taxes | 450/3 | €3,250 | €14,909 | +€11,659 | +359% |
| Remuneration and social security | 454/9 | €5,735 | €12,211 | +€6,477 | +113% |
| Other amounts payable | 47/48 | €15,358 | €6,550 | -€8,808 | -57.3% |
| Remuneration, social security and pensions | 62 | €42,780 | €31,336 | -€11,444 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,124 | €13,144 | +€7,021 | +115% |
| Other operating charges | 640/8 | €3,253 | €4,289 | +€1,036 | +31.9% |
| Gross operating margin | 9900 | €50,916 | €96,160 | +€45,244 | +88.9% |
| Operating profit (loss) | 9901 | -€1,241 | €47,390 | +€48,631 | |
| Financial income | 75/76B | €91 | €151 | +€60 | +66.1% |
| Recurring financial income | 75 | €91 | €151 | +€60 | +66.1% |
| Financial charges | 65/66B | €196 | €4,919 | +€4,723 | +2,409% |
| Recurring financial charges | 65 | €196 | €4,919 | +€4,723 | +2,409% |
| Profit (loss) for the period before taxes | 9903 | -€1,346 | €42,622 | +€43,968 | |
| Income taxes | 67/77 | - | €8,056 | +€8,056 | |
| Profit (loss) for the period | 9904 | -€1,346 | €34,567 | +€35,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,346 | €34,567 | +€35,913 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.