Lucas Consulting: 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 Consulting
Largest movements
- Current investments -€307,685
down €307,685 (-91.7%), from €335,395 to €27,710
- Cash +€237,731
up €237,731 (+347%), from €68,494 to €306,225
mainly Current investments (+€307,685) and Receivables within one year (+€24,732)
- Receivables within one year -€24,732
down €24,732 (-35.8%), from €69,094 to €44,362
of which Trade receivables: -€30,708
- Deferred charges and accrued income +€10,672
up €10,672 (+193%), from €5,523 to €16,196
- Reserves -€64,953
down €64,953 (-13.4%), from €483,602 to €418,649
- Debts after one year -€16,896
down €16,896 (-14.2%), from €119,062 to €102,166
- Gross operating margin -€40,561
down €40,561 (-47.1%), from €86,108 to €45,547
- Taxes -€12,372
down €12,372 (-60.6%), from €20,406 to €8,034
- Financial income -€6,779
down €6,779 (-73.9%), from €9,179 to €2,400
- Other operating charges -€1,714
down €1,714 (-50.1%), from €3,423 to €1,708
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 | €665,891 | €575,347 | -€90,545 | -13.6% |
| Fixed assets | 21/28 | €187,385 | €180,854 | -€6,531 | -3.5% |
| Tangible fixed assets | 22/27 | €187,385 | €180,854 | -€6,531 | -3.5% |
| Land and buildings | 22 | €172,097 | €167,242 | -€4,854 | -2.8% |
| Plant, machinery and equipment | 23 | €1,237 | €705 | -€532 | -43.0% |
| Furniture and vehicles | 24 | €3,447 | €2,302 | -€1,145 | -33.2% |
| Other tangible fixed assets | 26 | €10,604 | €10,604 | = | 0.0% |
| Current assets | 29/58 | €478,507 | €394,493 | -€84,014 | -17.6% |
| Amounts receivable within one year | 40/41 | €69,094 | €44,362 | -€24,732 | -35.8% |
| Trade receivables | 40 | €45,708 | €15,000 | -€30,708 | -67.2% |
| Other amounts receivable | 41 | €23,386 | €29,362 | +€5,976 | +25.6% |
| Current investments | 50/53 | €335,395 | €27,710 | -€307,685 | -91.7% |
| Cash at bank and in hand | 54/58 | €68,494 | €306,225 | +€237,731 | +347% |
| Deferred charges and accrued income | 490/1 | €5,523 | €16,196 | +€10,672 | +193% |
| Total equity and liabilities | 10/49 | €665,891 | €575,347 | -€90,545 | -13.6% |
| Equity | 10/15 | €508,602 | €443,649 | -€64,953 | -12.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €483,602 | €418,649 | -€64,953 | -13.4% |
| Distributable reserves | 133 | €483,602 | €418,649 | -€64,953 | -13.4% |
| Amounts payable | 17/49 | €157,289 | €131,698 | -€25,592 | -16.3% |
| Amounts payable after more than one year | 17 | €119,062 | €102,166 | -€16,896 | -14.2% |
| Financial debts | 170/4 | €119,062 | €102,166 | -€16,896 | -14.2% |
| Amounts payable within one year | 42/48 | €37,290 | €28,015 | -€9,275 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €16,624 | €16,896 | +€271 | +1.6% |
| Financial debts | 43 | €3,377 | €2,534 | -€844 | -25.0% |
| Credit institutions | 430/8 | €3,377 | €2,534 | -€844 | -25.0% |
| Trade debts | 44 | €7,598 | €2,286 | -€5,312 | -69.9% |
| Suppliers | 440/4 | €7,598 | €2,286 | -€5,312 | -69.9% |
| Taxes, remuneration and social security | 45 | €6,300 | €6,300 | = | 0.0% |
| Taxes | 450/3 | €6,300 | €6,300 | = | 0.0% |
| Other amounts payable | 47/48 | €3,391 | - | -€3,391 | |
| Accrued charges and deferred income | 492/3 | €938 | €1,517 | +€579 | +61.8% |
| Non-recurring operating income | 76A | €2,190 | €2,065 | -€125 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,464 | €16,907 | +€442 | +2.7% |
| Other operating charges | 640/8 | €3,423 | €1,708 | -€1,714 | -50.1% |
| Non-recurring operating charges | 66A | - | €289 | +€289 | |
| Gross operating margin | 9900 | €86,108 | €45,547 | -€40,561 | -47.1% |
| Operating profit (loss) | 9901 | €66,221 | €26,643 | -€39,578 | -59.8% |
| Financial income | 75/76B | €9,179 | €2,400 | -€6,779 | -73.9% |
| Recurring financial income | 75 | €9,179 | €2,400 | -€6,779 | -73.9% |
| Financial charges | 65/66B | €6,863 | €6,144 | -€719 | -10.5% |
| Recurring financial charges | 65 | €6,863 | €6,144 | -€719 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €68,537 | €22,898 | -€45,638 | -66.6% |
| Income taxes | 67/77 | €20,406 | €8,034 | -€12,372 | -60.6% |
| Profit (loss) for the period | 9904 | €48,131 | €14,864 | -€33,266 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,131 | €14,864 | -€33,266 | -69.1% |
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 23 October 2026 via checked.be.