Lucatec: 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.
Lucatec
Largest movements
- Cash +€38,795
up €38,795 (+212.9%), from €18,221 to €57,017
mainly Net result for the year (+€35,697) and Receivables within one year (+€32,965)
- Receivables within one year -€32,965
down €32,965 (-99.1%), from €33,253 to €288
of which Other amounts receivable: -€30,642
- Reserves +€35,697
up €35,697 (+12.3%), from €290,813 to €326,510
- Debts after one year -€30,000
down €30,000 (-14.0%), from €215,000 to €185,000
- Gross operating margin -€2,668
down €2,668 (-4.2%), from €63,900 to €61,232
- Financial charges -€652
down €652 (-7.3%), from €8,875 to €8,223
- Taxes -€645
down €645 (-3.7%), from €17,304 to €16,659
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 | €531,170 | €537,001 | +€5,830 | +1.1% |
| Fixed assets | 21/28 | €479,696 | €479,696 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,350 | €1,350 | = | 0.0% |
| Furniture and vehicles | 24 | €1,350 | €1,350 | = | 0.0% |
| Financial fixed assets | 28 | €478,346 | €478,346 | = | 0.0% |
| Current assets | 29/58 | €51,474 | €57,305 | +€5,830 | +11.3% |
| Amounts receivable within one year | 40/41 | €33,253 | €288 | -€32,965 | -99.1% |
| Trade receivables | 40 | €2,323 | - | -€2,323 | |
| Other amounts receivable | 41 | €30,930 | €288 | -€30,642 | -99.1% |
| Cash at bank and in hand | 54/58 | €18,221 | €57,017 | +€38,795 | +212.9% |
| Total equity and liabilities | 10/49 | €531,170 | €537,001 | +€5,830 | +1.1% |
| Equity | 10/15 | €297,013 | €332,710 | +€35,697 | +12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €290,813 | €326,510 | +€35,697 | +12.3% |
| Distributable reserves | 133 | €290,813 | €326,510 | +€35,697 | +12.3% |
| Amounts payable | 17/49 | €234,157 | €204,291 | -€29,867 | -12.8% |
| Amounts payable after more than one year | 17 | €215,000 | €185,000 | -€30,000 | -14.0% |
| Financial debts | 170/4 | €215,000 | €185,000 | -€30,000 | -14.0% |
| Amounts payable within one year | 42/48 | €10,557 | €11,241 | +€683 | +6.5% |
| Trade debts | 44 | €3,971 | €3,987 | +€16 | +0.4% |
| Suppliers | 440/4 | €3,971 | €3,987 | +€16 | +0.4% |
| Taxes, remuneration and social security | 45 | €3,095 | €2,062 | -€1,033 | -33.4% |
| Taxes | 450/3 | €3,095 | €2,062 | -€1,033 | -33.4% |
| Other amounts payable | 47/48 | €3,491 | €5,191 | +€1,700 | +48.7% |
| Accrued charges and deferred income | 492/3 | €8,600 | €8,050 | -€550 | -6.4% |
| Other operating charges | 640/8 | €642 | €654 | +€12 | +1.9% |
| Gross operating margin | 9900 | €63,900 | €61,232 | -€2,668 | -4.2% |
| Operating profit (loss) | 9901 | €63,259 | €60,578 | -€2,680 | -4.2% |
| Financial charges | 65/66B | €8,875 | €8,223 | -€652 | -7.3% |
| Recurring financial charges | 65 | €8,875 | €8,223 | -€652 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €54,384 | €52,356 | -€2,028 | -3.7% |
| Income taxes | 67/77 | €17,304 | €16,659 | -€645 | -3.7% |
| Profit (loss) for the period | 9904 | €37,080 | €35,697 | -€1,383 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,080 | €35,697 | -€1,383 | -3.7% |
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 4 October 2026 via checked.be.