LucC: what changed
Two financial 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.
LucC
Largest movements
- Receivables within one year -€2,143
down €2,143 (-5.9%), from €36,299 to €34,156
of which Trade receivables: -€1,632
- Cash -€1,576
down €1,576 (-100.0%), from €1,576 to €0
mainly Current portion of long-term debt (-€4,180) and Net result for the year (-€3,474)
- Current portion of long-term debt -€4,180
no longer reported in 2025 (was €4,180)
- Profit (loss) carried forward -€3,474
down €3,474 (-10.4%), from -€33,316 to -€36,790
- Trade debts +€3,243
up €3,243 (+35.2%), from €9,208 to €12,451
- Other debts +€561
up €561 (+1.5%), from €36,764 to €37,326
- Gross operating margin -€5,448
down €5,448, from €842 to -€4,606
- Financial charges -€538
down €538 (-65.6%), from €819 to €282
- Financial income +€236
up €236 (+14.7%), from €1,613 to €1,849
- Taxes -€109
no longer reported in 2025 (was €109)
- Other operating charges -€48
down €48 (-28.5%), from €168 to €120
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.
Derived cash bridge
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 | €39,560 | €35,602 | -€3,958 | -10.0% |
| Fixed assets | 21/28 | €1,578 | €1,262 | -€316 | -20.0% |
| Tangible fixed assets | 22/27 | €1,578 | €1,262 | -€316 | -20.0% |
| Land and buildings | 22 | €1,578 | €1,262 | -€316 | -20.0% |
| Current assets | 29/58 | €37,982 | €34,339 | -€3,643 | -9.6% |
| Amounts receivable within one year | 40/41 | €36,299 | €34,156 | -€2,143 | -5.9% |
| Trade receivables | 40 | €5,132 | €3,500 | -€1,632 | -31.8% |
| Other amounts receivable | 41 | €31,167 | €30,656 | -€511 | -1.6% |
| Cash at bank and in hand | 54/58 | €1,576 | €0 | -€1,576 | -100.0% |
| Deferred charges and accrued income | 490/1 | €107 | €183 | +€76 | +71.2% |
| Total equity and liabilities | 10/49 | €39,560 | €35,602 | -€3,958 | -10.0% |
| Equity | 10/15 | -€11,624 | -€15,098 | -€3,474 | -29.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,316 | -€36,790 | -€3,474 | -10.4% |
| Amounts payable | 17/49 | €51,184 | €50,700 | -€484 | -0.9% |
| Amounts payable within one year | 42/48 | €50,317 | €49,833 | -€484 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €4,180 | - | -€4,180 | |
| Trade debts | 44 | €9,208 | €12,451 | +€3,243 | +35.2% |
| Suppliers | 440/4 | €9,208 | €12,451 | +€3,243 | +35.2% |
| Taxes, remuneration and social security | 45 | €165 | €56 | -€109 | -66.1% |
| Taxes | 450/3 | €165 | €56 | -€109 | -66.1% |
| Other amounts payable | 47/48 | €36,764 | €37,326 | +€561 | +1.5% |
| Accrued charges and deferred income | 492/3 | €867 | €867 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €316 | €316 | = | 0.0% |
| Other operating charges | 640/8 | €168 | €120 | -€48 | -28.5% |
| Gross operating margin | 9900 | €842 | -€4,606 | -€5,448 | |
| Operating profit (loss) | 9901 | €358 | -€5,042 | -€5,400 | |
| Financial income | 75/76B | €1,613 | €1,849 | +€236 | +14.7% |
| Recurring financial income | 75 | €1,613 | €1,849 | +€236 | +14.7% |
| Financial charges | 65/66B | €819 | €282 | -€538 | -65.6% |
| Recurring financial charges | 65 | €819 | €282 | -€538 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €1,152 | -€3,474 | -€4,626 | |
| Income taxes | 67/77 | €109 | - | -€109 | |
| Profit (loss) for the period | 9904 | €1,042 | -€3,474 | -€4,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | -€3,474 | -€4,517 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.