LUCAS BAT: 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 BAT
Largest movements
- Receivables within one year +€8,753
up €8,753 (+54.7%), from €15,999 to €24,752
of which Trade receivables: +€9,018
- Cash -€2,495
down €2,495 (-79.2%), from €3,150 to €655
mainly Receivables within one year (-€8,753) and Trade debts (-€2,925)
- Tangible fixed assets -€826
down €826 (-50.0%), from €1,653 to €826
- Profit (loss) carried forward +€5,344
up €5,344 (+62.9%), from €8,494 to €13,838
- Trade debts -€2,925
down €2,925 (-35.3%), from €8,291 to €5,366
- Tax, wage and social debts +€2,896
up €2,896 (+57.3%), from €5,054 to €7,950
of which Remuneration and social security: +€3,515
- Purchases and services +€33,702
up €33,702 (+43.6%), from €77,238 to €110,940
- Gross operating margin +€6,570
up €6,570 (+22.6%), from €29,091 to €35,661
- Staff costs +€5,591
up €5,591 (+26.5%), from €21,108 to €26,699
- Other operating charges -€1,728
down €1,728 (-78.0%), from €2,216 to €488
- Taxes +€1,082
up €1,082 (+89.9%), from €1,204 to €2,287
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 | €24,039 | €29,354 | +€5,315 | +22.1% |
| Fixed assets | 21/28 | €1,653 | €826 | -€826 | -50.0% |
| Tangible fixed assets | 22/27 | €1,653 | €826 | -€826 | -50.0% |
| Furniture and vehicles | 24 | €1,653 | €826 | -€826 | -50.0% |
| Current assets | 29/58 | €22,386 | €28,527 | +€6,141 | +27.4% |
| Stocks and contracts in progress | 3 | €3,120 | €3,120 | = | 0.0% |
| Stocks | 30/36 | €3,120 | €3,120 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,999 | €24,752 | +€8,753 | +54.7% |
| Trade receivables | 40 | €13,495 | €22,512 | +€9,018 | +66.8% |
| Other amounts receivable | 41 | €2,504 | €2,240 | -€264 | -10.6% |
| Cash at bank and in hand | 54/58 | €3,150 | €655 | -€2,495 | -79.2% |
| Deferred charges and accrued income | 490/1 | €118 | - | -€118 | |
| Total equity and liabilities | 10/49 | €24,039 | €29,354 | +€5,315 | +22.1% |
| Equity | 10/15 | €10,694 | €16,038 | +€5,344 | +50.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,494 | €13,838 | +€5,344 | +62.9% |
| Amounts payable | 17/49 | €13,345 | €13,316 | -€30 | -0.2% |
| Amounts payable within one year | 42/48 | €13,345 | €13,316 | -€30 | -0.2% |
| Trade debts | 44 | €8,291 | €5,366 | -€2,925 | -35.3% |
| Suppliers | 440/4 | €8,291 | €5,366 | -€2,925 | -35.3% |
| Taxes, remuneration and social security | 45 | €5,054 | €7,950 | +€2,896 | +57.3% |
| Taxes | 450/3 | €2,401 | €1,781 | -€619 | -25.8% |
| Remuneration and social security | 454/9 | €2,653 | €6,169 | +€3,515 | +132% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,238 | €110,940 | +€33,702 | +43.6% |
| Remuneration, social security and pensions | 62 | €21,108 | €26,699 | +€5,591 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €826 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,216 | €488 | -€1,728 | -78.0% |
| Gross operating margin | 9900 | €29,091 | €35,661 | +€6,570 | +22.6% |
| Operating profit (loss) | 9901 | €4,941 | €7,649 | +€2,707 | +54.8% |
| Financial income | 75/76B | €30 | €136 | +€106 | +347% |
| Recurring financial income | 75 | €30 | €136 | +€106 | +347% |
| Financial charges | 65/66B | €154 | €153 | -€1 | -0.3% |
| Recurring financial charges | 65 | €154 | €153 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €4,818 | €7,631 | +€2,813 | +58.4% |
| Income taxes | 67/77 | €1,204 | €2,287 | +€1,082 | +89.9% |
| Profit (loss) for the period | 9904 | €3,613 | €5,344 | +€1,731 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,613 | €5,344 | +€1,731 | +47.9% |
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 20 October 2026 via checked.be.