LUCAS LOGISTICS: 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 LOGISTICS
Largest movements
- Receivables within one year -€70,246
down €70,246 (-85.6%), from €82,062 to €11,816
of which Other amounts receivable: -€74,938
- Cash +€4,312
up €4,312 (+140%), from €3,078 to €7,390
mainly Receivables within one year (+€70,246) and Depreciation (+€339)
- Trade debts -€54,202
down €54,202 (-99.9%), from €54,235 to €33
- Profit (loss) carried forward -€12,187
down €12,187 (-60.2%), from €20,242 to €8,055
- Gross operating margin -€19,118
down €19,118, from €7,871 to -€11,247
- Taxes -€2,569
down €2,569 (-95.7%), from €2,684 to €115
- Other operating charges -€2,411
down €2,411 (-78.5%), from €3,072 to €661
- Financial income -€2,136
down €2,136 (-89.8%), from €2,379 to €243
- Depreciation -€828
down €828 (-71.0%), from €1,167 to €339
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 | €85,659 | €19,386 | -€66,273 | -77.4% |
| Fixed assets | 21/28 | €519 | €180 | -€339 | -65.3% |
| Tangible fixed assets | 22/27 | €339 | €0 | -€339 | -100% |
| Furniture and vehicles | 24 | €339 | €0 | -€339 | -100% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €85,140 | €19,206 | -€65,934 | -77.4% |
| Amounts receivable within one year | 40/41 | €82,062 | €11,816 | -€70,246 | -85.6% |
| Trade receivables | 40 | - | €4,692 | +€4,692 | |
| Other amounts receivable | 41 | €82,062 | €7,124 | -€74,938 | -91.3% |
| Cash at bank and in hand | 54/58 | €3,078 | €7,390 | +€4,312 | +140% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €85,659 | €19,386 | -€66,273 | -77.4% |
| Equity | 10/15 | €22,242 | €10,055 | -€12,187 | -54.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,242 | €8,055 | -€12,187 | -60.2% |
| Amounts payable | 17/49 | €63,418 | €9,331 | -€54,086 | -85.3% |
| Amounts payable within one year | 42/48 | €63,418 | €9,331 | -€54,086 | -85.3% |
| Trade debts | 44 | €54,235 | €33 | -€54,202 | -99.9% |
| Suppliers | 440/4 | €54,235 | €33 | -€54,202 | -99.9% |
| Taxes, remuneration and social security | 45 | €9,183 | €9,298 | +€115 | +1.3% |
| Taxes | 450/3 | €9,183 | €9,298 | +€115 | +1.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €339 | -€828 | -71.0% |
| Other operating charges | 640/8 | €3,072 | €661 | -€2,411 | -78.5% |
| Gross operating margin | 9900 | €7,871 | -€11,247 | -€19,118 | |
| Operating profit (loss) | 9901 | €3,632 | -€12,247 | -€15,879 | |
| Financial income | 75/76B | €2,379 | €243 | -€2,136 | -89.8% |
| Recurring financial income | 75 | €2,379 | €243 | -€2,136 | -89.8% |
| Financial charges | 65/66B | €61 | €67 | +€6 | +9.8% |
| Recurring financial charges | 65 | €61 | €67 | +€6 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €5,950 | -€12,071 | -€18,021 | |
| Income taxes | 67/77 | €2,684 | €115 | -€2,569 | -95.7% |
| Profit (loss) for the period | 9904 | €3,265 | -€12,187 | -€15,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,265 | -€12,187 | -€15,452 |
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 27 October 2026 via checked.be.