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
- Tangible fixed assets -€20,885
down €20,885 (-4.4%), from €471,749 to €450,864
- Debts after one year -€37,926
down €37,926 (-72.5%), from €52,298 to €14,372
- Reserves +€11,183
up €11,183 (+39.7%), from €28,175 to €39,358
- Other debts +€5,224
up €5,224 (+1.7%), from €301,678 to €306,903
- Financial charges -€1,168
down €1,168 (-25.4%), from €4,596 to €3,427
- Gross operating margin +€662
up €662 (+1.5%), from €43,176 to €43,839
- Taxes +€484
up €484 (+10.2%), from €4,754 to €5,238
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 | €473,169 | €453,051 | -€20,118 | -4.3% |
| Fixed assets | 21/28 | €471,749 | €450,864 | -€20,885 | -4.4% |
| Tangible fixed assets | 22/27 | €471,749 | €450,864 | -€20,885 | -4.4% |
| Land and buildings | 22 | €471,749 | €450,864 | -€20,885 | -4.4% |
| Current assets | 29/58 | €1,420 | €2,187 | +€767 | +54.0% |
| Cash at bank and in hand | 54/58 | €1,196 | €1,956 | +€760 | +63.6% |
| Deferred charges and accrued income | 490/1 | €224 | €231 | +€7 | +3.1% |
| Total equity and liabilities | 10/49 | €473,169 | €453,051 | -€20,118 | -4.3% |
| Equity | 10/15 | €78,175 | €89,358 | +€11,183 | +14.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €28,175 | €39,358 | +€11,183 | +39.7% |
| Distributable reserves | 133 | €28,175 | €39,358 | +€11,183 | +39.7% |
| Amounts payable | 17/49 | €394,993 | €363,693 | -€31,301 | -7.9% |
| Amounts payable after more than one year | 17 | €52,298 | €14,372 | -€37,926 | -72.5% |
| Financial debts | 170/4 | €52,298 | €14,372 | -€37,926 | -72.5% |
| Amounts payable within one year | 42/48 | €342,696 | €349,321 | +€6,625 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €36,323 | €37,926 | +€1,603 | +4.4% |
| Taxes, remuneration and social security | 45 | €4,694 | €4,493 | -€202 | -4.3% |
| Taxes | 450/3 | €4,694 | €4,493 | -€202 | -4.3% |
| Other amounts payable | 47/48 | €301,678 | €306,903 | +€5,224 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,885 | €20,885 | = | 0.0% |
| Other operating charges | 640/8 | €3,011 | €3,106 | +€95 | +3.1% |
| Gross operating margin | 9900 | €43,176 | €43,839 | +€662 | +1.5% |
| Operating profit (loss) | 9901 | €19,280 | €19,848 | +€568 | +2.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,596 | €3,427 | -€1,168 | -25.4% |
| Recurring financial charges | 65 | €4,596 | €3,427 | -€1,168 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €14,684 | €16,421 | +€1,737 | +11.8% |
| Income taxes | 67/77 | €4,754 | €5,238 | +€484 | +10.2% |
| Profit (loss) for the period | 9904 | €9,930 | €11,183 | +€1,253 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,930 | €11,183 | +€1,253 | +12.6% |
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.