LUCAS NEIRINCKX: what changed
What changed
LUCAS NEIRINCKX
filed annual accounts (NBB)
Net result for the year
€2,112
2024 · -€9,902+€12,014
Equity
€546,237
2024 · €544,125+€2,112
Cash
€9,592
2024 · €9,477+€115
Balance sheet total
€611,392
2024 · €616,619-€5,226
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€8,743
up €8,743 (+14.1%), from -€61,842 to -€53,099
- Reserves -€6,631
down €6,631 (-1.4%), from €487,367 to €480,736
of which Tax-exempt reserves: -€6,631
Income statement
- Depreciation -€8,477
down €8,477 (-56.8%), from €14,920 to €6,443
- Gross operating margin +€3,865
up €3,865 (+77.6%), from €4,981 to €8,846
- Financial charges +€212
up €212 (+49.8%), from €425 to €637
- Other operating charges +€107
up €107 (+3.9%), from €2,734 to €2,840
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
-€9,902
Gross operating margin
+€3,865
Depreciation
+€8,477
Other operating charges
-€107
Financial charges
-€212
Taxes
-€10
Result 2025
€2,112
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
+€5,612
Investment
-€1,401
Financing
-€4,097
Cash 2024
€9,477
From operations (derived)
+€5,612
Net result for the year
+€2,112
Depreciation
+€6,443
Receivables within one year
+€274
Deferred charges and accrued income
+€26
Provisions
-€3,412
Tax, wage and social debts
-€171
Other debts
+€342
Investment (derived)
-€1,401
Investment in fixed assets (net)
-€1,401
Financing
-€4,097
Current portion of long-term debt
-€4,097
Cash 2025
€9,592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €616,619 | €611,392 | -€5,226 | -0.8% |
| Fixed assets | 21/28 | €605,680 | €600,638 | -€5,042 | -0.8% |
| Tangible fixed assets | 22/27 | €605,680 | €600,638 | -€5,042 | -0.8% |
| Land and buildings | 22 | €593,874 | €593,874 | = | 0.0% |
| Furniture and vehicles | 24 | €11,806 | €6,763 | -€5,042 | -42.7% |
| Current assets | 29/58 | €10,939 | €10,755 | -€184 | -1.7% |
| Amounts receivable within one year | 40/41 | €735 | €461 | -€274 | -37.2% |
| Trade receivables | 40 | €735 | €461 | -€274 | -37.2% |
| Cash at bank and in hand | 54/58 | €9,477 | €9,592 | +€115 | +1.2% |
| Deferred charges and accrued income | 490/1 | €726 | €701 | -€26 | -3.5% |
| Total equity and liabilities | 10/49 | €616,619 | €611,392 | -€5,226 | -0.8% |
| Equity | 10/15 | €544,125 | €546,237 | +€2,112 | +0.4% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €487,367 | €480,736 | -€6,631 | -1.4% |
| Non-distributable reserves | 130/1 | €16,860 | €16,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,860 | €16,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €122,932 | €116,301 | -€6,631 | -5.4% |
| Distributable reserves | 133 | €347,575 | €347,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,842 | -€53,099 | +€8,743 | +14.1% |
| Provisions and deferred taxes | 16 | €50,088 | €46,677 | -€3,412 | -6.8% |
| Deferred taxes | 168 | €50,088 | €46,677 | -€3,412 | -6.8% |
| Amounts payable | 17/49 | €22,405 | €18,479 | -€3,926 | -17.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,405 | €18,479 | -€3,926 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €4,097 | €0 | -€4,097 | -100% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €397 | €226 | -€171 | -43.2% |
| Taxes | 450/3 | €397 | €226 | -€171 | -43.2% |
| Other amounts payable | 47/48 | €17,911 | €18,253 | +€342 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,920 | €6,443 | -€8,477 | -56.8% |
| Other operating charges | 640/8 | €2,734 | €2,840 | +€107 | +3.9% |
| Gross operating margin | 9900 | €4,981 | €8,846 | +€3,865 | +77.6% |
| Operating profit (loss) | 9901 | -€12,673 | -€437 | +€12,235 | +96.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €425 | €637 | +€212 | +49.8% |
| Recurring financial charges | 65 | €425 | €637 | +€212 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,098 | -€1,074 | +€12,024 | +91.8% |
| Transfer from deferred taxes | 780 | €3,412 | €3,412 | = | 0.0% |
| Income taxes | 67/77 | €216 | €226 | +€10 | +4.5% |
| Profit (loss) for the period | 9904 | -€9,902 | €2,112 | +€12,014 | |
| Transfer from tax-exempt reserves | 789 | €6,631 | €6,631 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,271 | €8,743 | +€12,014 |
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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 7 November 2026 via checked.be.