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 -€17,904
down €17,904 (-98.3%), from €18,215 to €311
mainly Net result for the year (-€28,069) and Trade debts (-€9,874)
- Tangible fixed assets -€17,239
no longer reported in 2025 (was €17,239)
of which Furniture and vehicles: -€11,835
- Receivables within one year -€2,609
down €2,609 (-78.3%), from €3,332 to €723
- Profit (loss) carried forward -€28,069
down €28,069 (-23.8%), from -€118,006 to -€146,075
- Trade debts -€9,874
no longer reported in 2025 (was €9,874)
- Other debts +€1,375
up €1,375 (+1.1%), from €122,633 to €124,008
- Accrued charges and deferred income -€1,302
no longer reported in 2025 (was €1,302)
- Gross operating margin -€27,697
down €27,697, from €5,768 to -€21,929
- Other operating charges -€12,747
down €12,747 (-67.6%), from €18,852 to €6,105
- Depreciation -€2,559
no longer reported in 2025 (was €2,559)
- Financial income +€324
up €324 (+34831.2%), from €1 to €325
- Financial charges -€244
down €244 (-40.5%), from €604 to €360
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 | €38,786 | €1,033 | -€37,753 | -97.3% |
| Fixed assets | 21/28 | €17,239 | - | -€17,239 | |
| Tangible fixed assets | 22/27 | €17,239 | - | -€17,239 | |
| Plant, machinery and equipment | 23 | €5,404 | - | -€5,404 | |
| Furniture and vehicles | 24 | €11,835 | - | -€11,835 | |
| Current assets | 29/58 | €21,547 | €1,033 | -€20,513 | -95.2% |
| Amounts receivable within one year | 40/41 | €3,332 | €723 | -€2,609 | -78.3% |
| Other amounts receivable | 41 | €3,332 | €723 | -€2,609 | -78.3% |
| Cash at bank and in hand | 54/58 | €18,215 | €311 | -€17,904 | -98.3% |
| Total equity and liabilities | 10/49 | €38,786 | €1,033 | -€37,753 | -97.3% |
| Equity | 10/15 | -€96,006 | -€124,075 | -€28,069 | -29.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,006 | -€146,075 | -€28,069 | -23.8% |
| Amounts payable | 17/49 | €134,793 | €125,109 | -€9,684 | -7.2% |
| Amounts payable within one year | 42/48 | €133,491 | €125,109 | -€8,382 | -6.3% |
| Trade debts | 44 | €9,874 | - | -€9,874 | |
| Suppliers | 440/4 | €9,874 | - | -€9,874 | |
| Taxes, remuneration and social security | 45 | €984 | €1,100 | +€116 | +11.8% |
| Taxes | 450/3 | €984 | €1,100 | +€116 | +11.8% |
| Other amounts payable | 47/48 | €122,633 | €124,008 | +€1,375 | +1.1% |
| Accrued charges and deferred income | 492/3 | €1,302 | - | -€1,302 | |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | - | -€2,559 | |
| Other operating charges | 640/8 | €18,852 | €6,105 | -€12,747 | -67.6% |
| Gross operating margin | 9900 | €5,768 | -€21,929 | -€27,697 | |
| Operating profit (loss) | 9901 | -€15,643 | -€28,034 | -€12,391 | -79.2% |
| Financial income | 75/76B | €1 | €325 | +€324 | +34831.2% |
| Recurring financial income | 75 | €1 | €325 | +€324 | +34831.2% |
| Financial charges | 65/66B | €604 | €360 | -€244 | -40.5% |
| Recurring financial charges | 65 | €604 | €360 | -€244 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,246 | -€28,069 | -€11,823 | -72.8% |
| Profit (loss) for the period | 9904 | -€16,246 | -€28,069 | -€11,823 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,246 | -€28,069 | -€11,823 | -72.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.