Lucas Net: what changed
Two fiscal 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 Net
Largest movements
- Receivables within one year -€3,206
down €3,206 (-47.1%), from €6,801 to €3,595
- Profit (loss) carried forward -€4,693
down €4,693, from €3,803 to -€890
- Trade debts +€1,039
up €1,039 (+1789.5%), from €58 to €1,097
- Tax, wage and social debts +€325
up €325 (+13.1%), from €2,478 to €2,803
- Other operating charges +€568
up €568 (+1107.9%), from €51 to €620
- Gross operating margin -€378
down €378 (-11.4%), from -€3,323 to -€3,701
- Financial charges +€89
up €89 (+31.6%), from €283 to €372
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.
Cash bridge derived
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 | €6,852 | €3,595 | -€3,257 | -47.5% |
| Current assets | 29/58 | €6,852 | €3,595 | -€3,257 | -47.5% |
| Amounts receivable within one year | 40/41 | €6,801 | €3,595 | -€3,206 | -47.1% |
| Other amounts receivable | 41 | €6,801 | €3,595 | -€3,206 | -47.1% |
| Cash at bank and in hand | 54/58 | €51 | - | -€51 | |
| Total equity and liabilities | 10/49 | €6,852 | €3,595 | -€3,257 | -47.5% |
| Equity | 10/15 | €4,303 | -€390 | -€4,693 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,803 | -€890 | -€4,693 | |
| Amounts payable | 17/49 | €2,549 | €3,985 | +€1,436 | +56.3% |
| Amounts payable within one year | 42/48 | €2,536 | €3,963 | +€1,427 | +56.3% |
| Financial debts | 43 | - | €63 | +€63 | |
| Credit institutions | 430/8 | - | €63 | +€63 | |
| Trade debts | 44 | €58 | €1,097 | +€1,039 | +1789.5% |
| Suppliers | 440/4 | €58 | €1,097 | +€1,039 | +1789.5% |
| Taxes, remuneration and social security | 45 | €2,478 | €2,803 | +€325 | +13.1% |
| Taxes | 450/3 | €2,478 | €2,803 | +€325 | +13.1% |
| Accrued charges and deferred income | 492/3 | €13 | €22 | +€9 | +66.1% |
| Other operating charges | 640/8 | €51 | €620 | +€568 | +1107.9% |
| Gross operating margin | 9900 | -€3,323 | -€3,701 | -€378 | -11.4% |
| Operating profit (loss) | 9901 | -€3,374 | -€4,321 | -€947 | -28.1% |
| Financial charges | 65/66B | €283 | €372 | +€89 | +31.6% |
| Recurring financial charges | 65 | €283 | €372 | +€89 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,657 | -€4,693 | -€1,036 | -28.3% |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | -€3,668 | -€4,693 | -€1,025 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,668 | -€4,693 | -€1,025 | -27.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.