LUCAS TECHNOLOGY: 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 TECHNOLOGY
Largest movements
- Cash -€6,692
down €6,692 (-61.5%), from €10,880 to €4,188
mainly Debts after one year (-€23,326) and Receivables within one year (-€4,126)
- Tangible fixed assets -€6,645
down €6,645 (-25.3%), from €26,283 to €19,638
of which Furniture and vehicles: -€6,347
- Receivables within one year +€4,126
up €4,126 (+80.9%), from €5,100 to €9,225
of which Trade receivables: +€3,999
- Debts after one year -€23,326
down €23,326 (-17.7%), from €131,678 to €108,352
- Advances received +€13,884
new in 2025: €13,884
- Tax, wage and social debts -€2,878
down €2,878 (-18.9%), from €15,249 to €12,371
- Profit (loss) carried forward +€2,553
up €2,553 (+4.6%), from €55,057 to €57,611
- Gross operating margin -€19,479
down €19,479 (-50.9%), from €38,286 to €18,807
- Other operating charges +€7,977
new in 2025: €7,977
- Taxes -€5,580
down €5,580 (-78.6%), from €7,098 to €1,518
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 | €236,633 | €227,422 | -€9,211 | -3.9% |
| Fixed assets | 21/28 | €220,653 | €214,008 | -€6,645 | -3.0% |
| Tangible fixed assets | 22/27 | €26,283 | €19,638 | -€6,645 | -25.3% |
| Plant, machinery and equipment | 23 | €894 | €596 | -€298 | -33.3% |
| Furniture and vehicles | 24 | €25,389 | €19,042 | -€6,347 | -25.0% |
| Financial fixed assets | 28 | €194,370 | €194,370 | = | 0.0% |
| Current assets | 29/58 | €15,980 | €13,414 | -€2,566 | -16.1% |
| Amounts receivable within one year | 40/41 | €5,100 | €9,225 | +€4,126 | +80.9% |
| Trade receivables | 40 | €5,100 | €9,099 | +€3,999 | +78.4% |
| Other amounts receivable | 41 | - | €126 | +€126 | |
| Cash at bank and in hand | 54/58 | €10,880 | €4,188 | -€6,692 | -61.5% |
| Total equity and liabilities | 10/49 | €236,633 | €227,422 | -€9,211 | -3.9% |
| Equity | 10/15 | €89,143 | €91,696 | +€2,553 | +2.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,057 | €57,611 | +€2,553 | +4.6% |
| Amounts payable | 17/49 | €147,490 | €135,726 | -€11,765 | -8.0% |
| Amounts payable after more than one year | 17 | €131,678 | €108,352 | -€23,326 | -17.7% |
| Financial debts | 170/4 | €131,678 | €108,352 | -€23,326 | -17.7% |
| Amounts payable within one year | 42/48 | €15,812 | €27,374 | +€11,561 | +73.1% |
| Trade debts | 44 | €563 | €1,119 | +€556 | +98.7% |
| Suppliers | 440/4 | €563 | €1,119 | +€556 | +98.7% |
| Advances received on contracts in progress | 46 | - | €13,884 | +€13,884 | |
| Taxes, remuneration and social security | 45 | €15,249 | €12,371 | -€2,878 | -18.9% |
| Taxes | 450/3 | €15,249 | €12,371 | -€2,878 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,645 | €6,645 | = | 0.0% |
| Other operating charges | 640/8 | - | €7,977 | +€7,977 | |
| Gross operating margin | 9900 | €38,286 | €18,807 | -€19,479 | -50.9% |
| Operating profit (loss) | 9901 | €31,641 | €4,185 | -€27,456 | -86.8% |
| Financial charges | 65/66B | €57 | €113 | +€56 | +98.2% |
| Recurring financial charges | 65 | €57 | €113 | +€56 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €31,584 | €4,071 | -€27,512 | -87.1% |
| Income taxes | 67/77 | €7,098 | €1,518 | -€5,580 | -78.6% |
| Profit (loss) for the period | 9904 | €24,485 | €2,553 | -€21,932 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,485 | €2,553 | -€21,932 | -89.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.