Lucas Creations: what changed
What changed
Lucas Creations
NACE 10.890, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€99,422
2024 · €62,388+€37,034
Equity
€59,216
2024 · -€40,205+€99,422
Cash
€62,371
2024 · €91,484-€29,113
Balance sheet total
€1.6m
2024 · €1.7m-€129,108
Largest movements
Assets
- Tangible fixed assets -€63,994
down €63,994 (-5.5%), from €1.2m to €1.1m
of which Plant, machinery and equipment: -€62,866
- Receivables within one year -€37,267
down €37,267 (-9.1%), from €408,697 to €371,430
of which Other amounts receivable: -€42,311
- Cash -€29,113
down €29,113 (-31.8%), from €91,484 to €62,371
mainly Debts after one year (-€202,334) and Investment in fixed assets (net) (-€90,592)
Equity and liabilities
- Debts after one year -€202,334
down €202,334 (-17.7%), from €1.1m to €941,788
- Reserves +€59,215
new in 2025: €59,215
- Profit (loss) carried forward +€40,206
up €40,206, from -€40,206 to €0
- Trade debts -€37,426
down €37,426 (-7.7%), from €486,823 to €449,397
Income statement
- Gross operating margin +€84,749
up €84,749 (+22.7%), from €373,261 to €458,009
- Depreciation +€35,227
up €35,227 (+29.5%), from €119,360 to €154,586
- Staff costs +€13,240
up €13,240 (+8.4%), from €157,073 to €170,313
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€62,388
Gross operating margin
+€84,749
Staff costs
-€13,240
Depreciation
-€35,227
Other operating charges
+€1,047
Financial income
-€298
Financial charges
+€3
Result 2025
€99,422
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€261,551
Investment
-€90,592
Financing
-€200,071
Cash 2024
€91,484
From operations (derived)
+€261,551
Net result for the year
+€99,422
Depreciation
+€154,586
Stocks and contracts
-€750
Receivables within one year
+€37,267
Deferred charges and accrued income
-€516
Trade debts
-€37,426
Tax, wage and social debts
+€9,564
Accrued charges and deferred income
-€596
Investment (derived)
-€90,592
Investment in fixed assets (net)
-€90,592
Financing
-€200,071
Debts after one year
-€202,334
Current portion of long-term debt
+€2,263
Cash 2025
€62,371
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,719,959 | €1,590,851 | -€129,108 | -7.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,166,442 | €1,102,448 | -€63,994 | -5.5% |
| Tangible fixed assets | 22/27 | €1,166,442 | €1,102,448 | -€63,994 | -5.5% |
| Land and buildings | 22 | €579,864 | €563,096 | -€16,768 | -2.9% |
| Plant, machinery and equipment | 23 | €566,184 | €503,318 | -€62,866 | -11.1% |
| Furniture and vehicles | 24 | €20,394 | €36,034 | +€15,640 | +76.7% |
| Current assets | 29/58 | €553,517 | €488,403 | -€65,114 | -11.8% |
| Stocks and contracts in progress | 3 | €45,785 | €46,535 | +€750 | +1.6% |
| Stocks | 30/36 | €45,785 | €46,535 | +€750 | +1.6% |
| Amounts receivable within one year | 40/41 | €408,697 | €371,430 | -€37,267 | -9.1% |
| Trade receivables | 40 | €343,713 | €348,756 | +€5,044 | +1.5% |
| Other amounts receivable | 41 | €64,984 | €22,673 | -€42,311 | -65.1% |
| Cash at bank and in hand | 54/58 | €91,484 | €62,371 | -€29,113 | -31.8% |
| Deferred charges and accrued income | 490/1 | €7,552 | €8,068 | +€516 | +6.8% |
| Total equity and liabilities | 10/49 | €1,719,959 | €1,590,851 | -€129,108 | -7.5% |
| Equity | 10/15 | -€40,205 | €59,216 | +€99,422 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | - | €59,215 | +€59,215 | |
| Distributable reserves | 133 | - | €59,215 | +€59,215 | |
| Profit (loss) carried forward | 14 | -€40,206 | €0 | +€40,206 | |
| Amounts payable | 17/49 | €1,760,165 | €1,531,635 | -€228,529 | -13.0% |
| Amounts payable after more than one year | 17 | €1,144,122 | €941,788 | -€202,334 | -17.7% |
| Financial debts | 170/4 | €1,144,122 | €941,788 | -€202,334 | -17.7% |
| Amounts payable within one year | 42/48 | €598,811 | €573,212 | -€25,599 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €100,071 | €102,334 | +€2,263 | +2.3% |
| Trade debts | 44 | €486,823 | €449,397 | -€37,426 | -7.7% |
| Suppliers | 440/4 | €486,823 | €449,397 | -€37,426 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,916 | €21,481 | +€9,564 | +80.3% |
| Taxes | 450/3 | €3,217 | €4,621 | +€1,404 | +43.6% |
| Remuneration and social security | 454/9 | €8,700 | €16,860 | +€8,160 | +93.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €17,231 | €16,636 | -€596 | -3.5% |
| Non-recurring operating income | 76A | €1,565 | €328 | -€1,237 | -79.0% |
| Remuneration, social security and pensions | 62 | €157,073 | €170,313 | +€13,240 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,360 | €154,586 | +€35,227 | +29.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,681 | €4,634 | -€1,047 | -18.4% |
| Gross operating margin | 9900 | €373,261 | €458,009 | +€84,749 | +22.7% |
| Operating profit (loss) | 9901 | €91,147 | €128,476 | +€37,329 | +41.0% |
| Financial income | 75/76B | €306 | €8 | -€298 | -97.3% |
| Recurring financial income | 75 | €306 | €8 | -€298 | -97.3% |
| Financial charges | 65/66B | €29,065 | €29,063 | -€3 | 0.0% |
| Recurring financial charges | 65 | €29,065 | €29,063 | -€3 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €62,388 | €99,422 | +€37,034 | +59.4% |
| Profit (loss) for the period | 9904 | €62,388 | €99,422 | +€37,034 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,388 | €99,422 | +€37,034 | +59.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.