LUCCA: 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.
LUCCA
Largest movements
- Receivables within one year +€63,516
up €63,516 (+87.2%), from €72,810 to €136,326
of which Other amounts receivable: +€46,966
- Cash -€25,937
down €25,937 (-79.9%), from €32,454 to €6,517
mainly Receivables within one year (-€63,516) and Investment in fixed assets (net) (-€11,628)
- Tangible fixed assets +€8,752
up €8,752 (+219.2%), from €3,993 to €12,744
of which Furniture and vehicles: +€10,052
- Stocks and contracts -€3,425
no longer reported in 2024 (was €3,425)
- Reserves +€25,182
up €25,182 (+52.5%), from €47,993 to €73,175
of which Distributable reserves: +€25,182
- Trade debts +€15,093
up €15,093 (+63.7%), from €23,699 to €38,792
- Tax, wage and social debts +€3,176
up €3,176 (+11.0%), from €28,754 to €31,930
of which Taxes: +€5,965
- Gross operating margin +€22,850
up €22,850 (+36.9%), from €62,007 to €84,857
- Staff costs +€9,856
up €9,856 (+28.7%), from €34,361 to €44,217
- Taxes +€7,410
up €7,410 (+105.4%), from €7,031 to €14,440
- Depreciation -€3,891
down €3,891 (-57.5%), from €6,767 to €2,877
- Financial income +€1,950
up €1,950 (+122.8%), from €1,588 to €3,539
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 | €119,045 | €162,497 | +€43,451 | +36.5% |
| Fixed assets | 21/28 | €8,493 | €17,244 | +€8,752 | +103.0% |
| Tangible fixed assets | 22/27 | €3,993 | €12,744 | +€8,752 | +219.2% |
| Plant, machinery and equipment | 23 | €2,874 | €1,574 | -€1,300 | -45.2% |
| Furniture and vehicles | 24 | €1,118 | €11,170 | +€10,052 | +898.7% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €110,553 | €145,253 | +€34,700 | +31.4% |
| Stocks and contracts in progress | 3 | €3,425 | - | -€3,425 | |
| Stocks | 30/36 | €3,425 | - | -€3,425 | |
| Amounts receivable within one year | 40/41 | €72,810 | €136,326 | +€63,516 | +87.2% |
| Trade receivables | 40 | €25,447 | €41,997 | +€16,550 | +65.0% |
| Other amounts receivable | 41 | €47,363 | €94,329 | +€46,966 | +99.2% |
| Cash at bank and in hand | 54/58 | €32,454 | €6,517 | -€25,937 | -79.9% |
| Deferred charges and accrued income | 490/1 | €1,863 | €2,409 | +€547 | +29.3% |
| Total equity and liabilities | 10/49 | €119,045 | €162,497 | +€43,451 | +36.5% |
| Equity | 10/15 | €66,593 | €91,775 | +€25,182 | +37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,993 | €73,175 | +€25,182 | +52.5% |
| Non-distributable reserves | 130/1 | €745 | €745 | = | 0.0% |
| Reserves not available under the articles | 1311 | €745 | €745 | = | 0.0% |
| Distributable reserves | 133 | €47,248 | €72,430 | +€25,182 | +53.3% |
| Amounts payable | 17/49 | €52,452 | €70,722 | +€18,270 | +34.8% |
| Amounts payable within one year | 42/48 | €52,452 | €70,722 | +€18,270 | +34.8% |
| Trade debts | 44 | €23,699 | €38,792 | +€15,093 | +63.7% |
| Suppliers | 440/4 | €23,699 | €38,792 | +€15,093 | +63.7% |
| Taxes, remuneration and social security | 45 | €28,754 | €31,930 | +€3,176 | +11.0% |
| Taxes | 450/3 | €15,382 | €21,347 | +€5,965 | +38.8% |
| Remuneration and social security | 454/9 | €13,372 | €10,583 | -€2,789 | -20.9% |
| Non-recurring operating income | 76A | - | €11,824 | +€11,824 | |
| Remuneration, social security and pensions | 62 | €34,361 | €44,217 | +€9,856 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,767 | €2,877 | -€3,891 | -57.5% |
| Other operating charges | 640/8 | €1,695 | €762 | -€933 | -55.1% |
| Gross operating margin | 9900 | €62,007 | €84,857 | +€22,850 | +36.9% |
| Operating profit (loss) | 9901 | €19,183 | €37,001 | +€17,818 | +92.9% |
| Financial income | 75/76B | €1,588 | €3,539 | +€1,950 | +122.8% |
| Recurring financial income | 75 | €1,588 | €3,539 | +€1,950 | +122.8% |
| Financial charges | 65/66B | €1,307 | €918 | -€389 | -29.8% |
| Recurring financial charges | 65 | €1,307 | €918 | -€389 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €19,465 | €39,622 | +€20,157 | +103.6% |
| Income taxes | 67/77 | €7,031 | €14,440 | +€7,410 | +105.4% |
| Profit (loss) for the period | 9904 | €12,434 | €25,182 | +€12,748 | +102.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,434 | €25,182 | +€12,748 | +102.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.