LUCAVI: 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.
LUCAVI
Largest movements
- Receivables within one year -€14,153
no longer reported in 2024 (was €14,153)
- Tangible fixed assets -€5,333
down €5,333 (-2.7%), from €194,672 to €189,339
- Cash +€4,631
up €4,631 (+42.9%), from €10,786 to €15,417
mainly Net result for the year (+€20,299) and Receivables within one year (+€14,153)
- Profit (loss) carried forward +€20,299
up €20,299 (+34.6%), from -€58,749 to -€38,449
- Debts after one year -€17,205
down €17,205 (-7.5%), from €228,356 to €211,151
- Other debts -€8,542
down €8,542 (-67.9%), from €12,576 to €4,033
- Trade debts -€5,750
down €5,750 (-85.3%), from €6,744 to €995
- Tax, wage and social debts -€2,530
down €2,530 (-24.9%), from €10,162 to €7,633
of which Remuneration and social security: -€2,717
- Depreciation -€26,053
down €26,053 (-83.0%), from €31,387 to €5,333
- Gross operating margin +€11,760
up €11,760 (+41.1%), from €28,617 to €40,377
- Financial charges +€5,167
up €5,167 (+70.4%), from €7,340 to €12,507
- Other operating charges +€1,523
up €1,523 (+772.5%), from €197 to €1,720
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,106 | €219,404 | -€12,702 | -5.5% |
| Fixed assets | 21/28 | €205,932 | €202,599 | -€3,333 | -1.6% |
| Tangible fixed assets | 22/27 | €194,672 | €189,339 | -€5,333 | -2.7% |
| Land and buildings | 22 | €194,672 | €189,339 | -€5,333 | -2.7% |
| Financial fixed assets | 28 | €11,260 | €13,260 | +€2,000 | +17.8% |
| Current assets | 29/58 | €26,174 | €16,805 | -€9,368 | -35.8% |
| Amounts receivable within one year | 40/41 | €14,153 | - | -€14,153 | |
| Trade receivables | 40 | €14,153 | - | -€14,153 | |
| Current investments | 50/53 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €10,786 | €15,417 | +€4,631 | +42.9% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,386 | +€151 | +12.2% |
| Total equity and liabilities | 10/49 | €232,106 | €219,404 | -€12,702 | -5.5% |
| Equity | 10/15 | -€44,749 | -€24,449 | +€20,299 | +45.4% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | - | -€5,000 | |
| Reserves not available under the articles | 1311 | €5,000 | - | -€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€58,749 | -€38,449 | +€20,299 | +34.6% |
| Amounts payable | 17/49 | €276,854 | €243,853 | -€33,001 | -11.9% |
| Amounts payable after more than one year | 17 | €228,356 | €211,151 | -€17,205 | -7.5% |
| Financial debts | 170/4 | €228,356 | €211,151 | -€17,205 | -7.5% |
| Amounts payable within one year | 42/48 | €46,204 | €29,866 | -€16,339 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €16,722 | €17,205 | +€483 | +2.9% |
| Trade debts | 44 | €6,744 | €995 | -€5,750 | -85.3% |
| Suppliers | 440/4 | €6,744 | €995 | -€5,750 | -85.3% |
| Taxes, remuneration and social security | 45 | €10,162 | €7,633 | -€2,530 | -24.9% |
| Taxes | 450/3 | €7,445 | €7,633 | +€187 | +2.5% |
| Remuneration and social security | 454/9 | €2,717 | - | -€2,717 | |
| Other amounts payable | 47/48 | €12,576 | €4,033 | -€8,542 | -67.9% |
| Accrued charges and deferred income | 492/3 | €2,294 | €2,836 | +€543 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,387 | €5,333 | -€26,053 | -83.0% |
| Other operating charges | 640/8 | €197 | €1,720 | +€1,523 | +772.5% |
| Gross operating margin | 9900 | €28,617 | €40,377 | +€11,760 | +41.1% |
| Operating profit (loss) | 9901 | -€2,967 | €33,324 | +€36,291 | |
| Financial income | 75/76B | €16 | €11 | -€6 | -34.4% |
| Recurring financial income | 75 | €16 | €11 | -€6 | -34.4% |
| Financial charges | 65/66B | €7,340 | €12,507 | +€5,167 | +70.4% |
| Recurring financial charges | 65 | €7,340 | €12,507 | +€5,167 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,291 | €20,827 | +€31,118 | |
| Income taxes | 67/77 | €321 | €528 | +€207 | +64.5% |
| Profit (loss) for the period | 9904 | -€10,612 | €20,299 | +€30,912 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,612 | €20,299 | +€30,912 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.