LUCCA: 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.
LUCCA
Largest movements
- Cash -€51,819
down €51,819 (-67.1%), from €77,278 to €25,460
mainly Other debts (-€23,753) and Debts after one year (-€16,891)
- Receivables within one year +€12,093
up €12,093 (+6.7%), from €179,529 to €191,622
of which Trade receivables: +€10,607
- Tangible fixed assets -€10,530
down €10,530 (-8.3%), from €126,622 to €116,091
of which Land and buildings: -€9,418
- Other debts -€23,753
down €23,753 (-24.1%), from €98,440 to €74,688
- Debts after one year -€16,891
down €16,891 (-24.5%), from €68,867 to €51,976
- Tax, wage and social debts -€7,579
down €7,579 (-31.8%), from €23,826 to €16,247
of which Taxes: -€4,866
- Trade debts -€5,686
down €5,686 (-21.7%), from €26,250 to €20,564
- Profit (loss) carried forward +€5,323
up €5,323 (+71.6%), from -€7,439 to -€2,116
- Gross operating margin -€18,706
down €18,706 (-21.1%), from €88,461 to €69,756
- Taxes -€3,110
down €3,110 (-54.5%), from €5,705 to €2,596
- Depreciation -€2,087
down €2,087 (-16.5%), from €12,617 to €10,530
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 | €408,935 | €359,134 | -€49,801 | -12.2% |
| Fixed assets | 21/28 | €132,693 | €122,163 | -€10,530 | -7.9% |
| Tangible fixed assets | 22/27 | €126,622 | €116,091 | -€10,530 | -8.3% |
| Land and buildings | 22 | €124,440 | €115,022 | -€9,418 | -7.6% |
| Plant, machinery and equipment | 23 | €1,599 | €1,070 | -€529 | -33.1% |
| Other tangible fixed assets | 26 | €583 | - | -€583 | |
| Financial fixed assets | 28 | €6,071 | €6,071 | = | 0.0% |
| Current assets | 29/58 | €276,242 | €236,971 | -€39,271 | -14.2% |
| Stocks and contracts in progress | 3 | €17,936 | €18,468 | +€532 | +3.0% |
| Stocks | 30/36 | €17,936 | €18,468 | +€532 | +3.0% |
| Amounts receivable within one year | 40/41 | €179,529 | €191,622 | +€12,093 | +6.7% |
| Trade receivables | 40 | €164,904 | €175,511 | +€10,607 | +6.4% |
| Other amounts receivable | 41 | €14,625 | €16,111 | +€1,486 | +10.2% |
| Cash at bank and in hand | 54/58 | €77,278 | €25,460 | -€51,819 | -67.1% |
| Deferred charges and accrued income | 490/1 | €1,499 | €1,421 | -€78 | -5.2% |
| Total equity and liabilities | 10/49 | €408,935 | €359,134 | -€49,801 | -12.2% |
| Equity | 10/15 | €70,061 | €75,384 | +€5,323 | +7.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€7,439 | -€2,116 | +€5,323 | +71.6% |
| Amounts payable | 17/49 | €338,874 | €283,750 | -€55,124 | -16.3% |
| Amounts payable after more than one year | 17 | €68,867 | €51,976 | -€16,891 | -24.5% |
| Financial debts | 170/4 | €68,867 | €51,976 | -€16,891 | -24.5% |
| Amounts payable within one year | 42/48 | €270,007 | €231,774 | -€38,233 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €16,491 | €15,275 | -€1,216 | -7.4% |
| Financial debts | 43 | €105,000 | €105,000 | = | 0.0% |
| Credit institutions | 430/8 | €105,000 | €105,000 | = | 0.0% |
| Trade debts | 44 | €26,250 | €20,564 | -€5,686 | -21.7% |
| Suppliers | 440/4 | €26,250 | €20,564 | -€5,686 | -21.7% |
| Taxes, remuneration and social security | 45 | €23,826 | €16,247 | -€7,579 | -31.8% |
| Taxes | 450/3 | €12,412 | €7,546 | -€4,866 | -39.2% |
| Remuneration and social security | 454/9 | €11,415 | €8,701 | -€2,713 | -23.8% |
| Other amounts payable | 47/48 | €98,440 | €74,688 | -€23,753 | -24.1% |
| Non-recurring operating income | 76A | €746 | - | -€746 | |
| Remuneration, social security and pensions | 62 | €40,173 | €40,053 | -€121 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,617 | €10,530 | -€2,087 | -16.5% |
| Other operating charges | 640/8 | €1,645 | €1,989 | +€343 | +20.9% |
| Gross operating margin | 9900 | €88,461 | €69,756 | -€18,706 | -21.1% |
| Operating profit (loss) | 9901 | €34,026 | €17,184 | -€16,842 | -49.5% |
| Financial income | 75/76B | €0 | €303 | +€302 | +125991.7% |
| Recurring financial income | 75 | €0 | €303 | +€302 | +125991.7% |
| Financial charges | 65/66B | €10,411 | €9,568 | -€843 | -8.1% |
| Recurring financial charges | 65 | €10,411 | €9,568 | -€843 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €23,616 | €7,919 | -€15,697 | -66.5% |
| Income taxes | 67/77 | €5,705 | €2,596 | -€3,110 | -54.5% |
| Profit (loss) for the period | 9904 | €17,910 | €5,323 | -€12,587 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,910 | €5,323 | -€12,587 | -70.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.