Lucas VD Verpleging: what changed
Lucas VD Verpleging
Largest movements
- Cash +€66,100
up €66,100 (+577%), from €11,457 to €77,558
mainly Net result for the year (+€32,361) and Investment in fixed assets (net) (+€12,094)
- Tangible fixed assets -€13,443
down €13,443 (-68.9%), from €19,511 to €6,068
of which Furniture and vehicles: -€13,180
- Deferred charges and accrued income -€9,605
down €9,605 (-100%), from €9,605 to €0
- Reserves +€32,361
up €32,361 (+112%), from €28,778 to €61,138
- Tax, wage and social debts +€9,811
up €9,811 (+121%), from €8,120 to €17,931
of which Taxes: +€9,661
- Other debts +€1,349
up €1,349 (+801%), from €168 to €1,517
- Gross operating margin +€7,466
up €7,466 (+19.0%), from €39,382 to €46,848
- Taxes +€1,540
up €1,540 (+19.0%), from €8,120 to €9,661
- Depreciation -€797
down €797 (-37.1%), from €2,145 to €1,349
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,573 | €83,626 | +€43,052 | +106% |
| Fixed assets | 21/28 | €19,511 | €6,068 | -€13,443 | -68.9% |
| Tangible fixed assets | 22/27 | €19,511 | €6,068 | -€13,443 | -68.9% |
| Land and buildings | 22 | €2,518 | €2,256 | -€263 | -10.4% |
| Furniture and vehicles | 24 | €16,992 | €3,812 | -€13,180 | -77.6% |
| Current assets | 29/58 | €21,062 | €77,558 | +€56,495 | +268% |
| Cash at bank and in hand | 54/58 | €11,457 | €77,558 | +€66,100 | +577% |
| Deferred charges and accrued income | 490/1 | €9,605 | €0 | -€9,605 | -100% |
| Total equity and liabilities | 10/49 | €40,573 | €83,626 | +€43,052 | +106% |
| Equity | 10/15 | €30,778 | €63,138 | +€32,361 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,778 | €61,138 | +€32,361 | +112% |
| Distributable reserves | 133 | €28,778 | €61,138 | +€32,361 | +112% |
| Amounts payable | 17/49 | €9,796 | €20,488 | +€10,692 | +109% |
| Amounts payable within one year | 42/48 | €9,796 | €20,488 | +€10,692 | +109% |
| Trade debts | 44 | €1,507 | €1,039 | -€468 | -31.0% |
| Suppliers | 440/4 | €1,507 | €1,039 | -€468 | -31.0% |
| Taxes, remuneration and social security | 45 | €8,120 | €17,931 | +€9,811 | +121% |
| Taxes | 450/3 | €8,120 | €17,781 | +€9,661 | +119% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €168 | €1,517 | +€1,349 | +801% |
| Non-recurring operating income | 76A | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,145 | €1,349 | -€797 | -37.1% |
| Other operating charges | 640/8 | €208 | €228 | +€19 | +9.3% |
| Non-recurring operating charges | 66A | - | €3,094 | +€3,094 | |
| Gross operating margin | 9900 | €39,382 | €46,848 | +€7,466 | +19.0% |
| Operating profit (loss) | 9901 | €37,029 | €42,177 | +€5,149 | +13.9% |
| Financial charges | 65/66B | €131 | €156 | +€25 | +19.3% |
| Recurring financial charges | 65 | €57 | €72 | +€15 | +26.2% |
| Non-recurring financial charges | 66B | €73 | €84 | +€10 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €36,898 | €42,022 | +€5,124 | +13.9% |
| Income taxes | 67/77 | €8,120 | €9,661 | +€1,540 | +19.0% |
| Profit (loss) for the period | 9904 | €28,778 | €32,361 | +€3,583 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,778 | €32,361 | +€3,583 | +12.5% |
Next steps
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.