Lucasa: 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.
Lucasa
Largest movements
- Receivables within one year +€12,630
new in 2025: €12,630
- Cash -€8,330
down €8,330 (-73.9%), from €11,274 to €2,944
mainly Debts after one year (-€28,426) and Receivables within one year (-€12,630)
- Tangible fixed assets -€7,377
down €7,377 (-1.5%), from €488,297 to €480,920
of which Land and buildings: -€10,058
- Debts after one year -€28,426
down €28,426 (-8.6%), from €330,869 to €302,443
- Profit (loss) carried forward +€12,934
up €12,934 (+684.5%), from €1,889 to €14,823
- Other debts +€7,799
up €7,799 (+5.9%), from €131,282 to €139,081
- Gross operating margin +€22,332
up €22,332 (+130.4%), from €17,131 to €39,463
- Taxes +€2,376
up €2,376 (+110504.7%), from €2 to €2,378
- Depreciation +€1,120
up €1,120 (+9.4%), from €11,977 to €13,097
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 | €499,722 | €496,646 | -€3,076 | -0.6% |
| Fixed assets | 21/28 | €488,297 | €480,920 | -€7,377 | -1.5% |
| Tangible fixed assets | 22/27 | €488,297 | €480,920 | -€7,377 | -1.5% |
| Land and buildings | 22 | €469,529 | €459,471 | -€10,058 | -2.1% |
| Plant, machinery and equipment | 23 | €18,768 | €21,448 | +€2,681 | +14.3% |
| Current assets | 29/58 | €11,425 | €15,726 | +€4,301 | +37.6% |
| Amounts receivable within one year | 40/41 | - | €12,630 | +€12,630 | |
| Trade receivables | 40 | - | €12,630 | +€12,630 | |
| Cash at bank and in hand | 54/58 | €11,274 | €2,944 | -€8,330 | -73.9% |
| Deferred charges and accrued income | 490/1 | €151 | €152 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €499,722 | €496,646 | -€3,076 | -0.6% |
| Equity | 10/15 | €6,889 | €19,823 | +€12,934 | +187.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,889 | €14,823 | +€12,934 | +684.5% |
| Amounts payable | 17/49 | €492,832 | €476,823 | -€16,009 | -3.2% |
| Amounts payable after more than one year | 17 | €330,869 | €302,443 | -€28,426 | -8.6% |
| Financial debts | 170/4 | €330,869 | €302,443 | -€28,426 | -8.6% |
| Amounts payable within one year | 42/48 | €161,963 | €174,380 | +€12,416 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €27,877 | €28,426 | +€549 | +2.0% |
| Trade debts | 44 | €1,837 | €3,529 | +€1,692 | +92.1% |
| Suppliers | 440/4 | €1,837 | €3,529 | +€1,692 | +92.1% |
| Taxes, remuneration and social security | 45 | €968 | €3,344 | +€2,376 | +245.6% |
| Taxes | 450/3 | €968 | €3,344 | +€2,376 | +245.6% |
| Other amounts payable | 47/48 | €131,282 | €139,081 | +€7,799 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,977 | €13,097 | +€1,120 | +9.4% |
| Other operating charges | 640/8 | €1,798 | €1,845 | +€47 | +2.6% |
| Gross operating margin | 9900 | €17,131 | €39,463 | +€22,332 | +130.4% |
| Operating profit (loss) | 9901 | €3,357 | €24,521 | +€21,164 | +630.5% |
| Financial charges | 65/66B | €9,156 | €9,209 | +€53 | +0.6% |
| Recurring financial charges | 65 | €9,156 | €9,209 | +€53 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,799 | €15,312 | +€21,111 | |
| Income taxes | 67/77 | €2 | €2,378 | +€2,376 | +110504.7% |
| Profit (loss) for the period | 9904 | -€5,801 | €12,934 | +€18,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,801 | €12,934 | +€18,735 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.