LUCCA INTERNATIONAL: what changed
What changed
LUCCA INTERNATIONAL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€1,513
2024 · €7,724-€9,237
Equity
€199,838
2024 · €201,351-€1,513
Cash
€922
2024 · €4,974-€4,053
Balance sheet total
€430,830
2024 · €458,868-€28,038
Largest movements
Assets
- Tangible fixed assets -€28,588
down €28,588 (-7.1%), from €401,097 to €372,509
of which Land and buildings: -€18,930
Equity and liabilities
- Debts after one year -€42,372
down €42,372 (-30.0%), from €141,161 to €98,789
- Other debts +€29,502
up €29,502 (+169%), from €17,471 to €46,973
- Trade debts -€15,957
down €15,957 (-79.3%), from €20,125 to €4,168
- Tax, wage and social debts +€6,338
up €6,338 (+20.8%), from €30,410 to €36,748
of which Remuneration and social security: +€8,400
Income statement
- Gross operating margin -€17,102
down €17,102 (-28.4%), from €60,194 to €43,092
- Taxes -€3,426
down €3,426 (-39.1%), from €8,757 to €5,331
- Financial charges -€3,411
down €3,411 (-33.9%), from €10,057 to €6,645
- Other operating charges -€1,027
down €1,027 (-15.8%), from €6,492 to €5,464
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,724
Gross operating margin
-€17,102
Other operating charges
+€1,027
Financial income
+€0
Financial charges
+€3,411
Taxes
+€3,426
Result 2025
-€1,513
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,965
Investment
€0
Financing
-€45,018
Cash 2024
€4,974
From operations (derived)
+€40,965
Net result for the year
-€1,513
Depreciation
+€28,588
Receivables within one year
-€4,565
Smaller working-capital items
-€4
Provisions
-€1,423
Trade debts
-€15,957
Tax, wage and social debts
+€6,338
Other debts
+€29,502
Financing
-€45,018
Debts after one year
-€42,372
Current portion of long-term debt
-€2,646
Cash 2025
€922
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,868 | €430,830 | -€28,038 | -6.1% |
| Fixed assets | 21/28 | €401,097 | €372,509 | -€28,588 | -7.1% |
| Tangible fixed assets | 22/27 | €401,097 | €372,509 | -€28,588 | -7.1% |
| Land and buildings | 22 | €376,344 | €357,414 | -€18,930 | -5.0% |
| Plant, machinery and equipment | 23 | €15,926 | €13,847 | -€2,079 | -13.1% |
| Furniture and vehicles | 24 | €8,827 | €1,248 | -€7,579 | -85.9% |
| Current assets | 29/58 | €57,772 | €58,322 | +€550 | +1.0% |
| Amounts receivable within one year | 40/41 | €51,290 | €55,855 | +€4,565 | +8.9% |
| Trade receivables | 40 | €51,290 | €55,855 | +€4,565 | +8.9% |
| Cash at bank and in hand | 54/58 | €4,974 | €922 | -€4,053 | -81.5% |
| Deferred charges and accrued income | 490/1 | €1,507 | €1,545 | +€38 | +2.5% |
| Total equity and liabilities | 10/49 | €458,868 | €430,830 | -€28,038 | -6.1% |
| Equity | 10/15 | €201,351 | €199,838 | -€1,513 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,751 | €181,238 | -€1,513 | -0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,039 | €3,348 | -€5,691 | -63.0% |
| Distributable reserves | 133 | €171,852 | €176,030 | +€4,177 | +2.4% |
| Provisions and deferred taxes | 16 | €2,260 | €837 | -€1,423 | -63.0% |
| Deferred taxes | 168 | €2,260 | €837 | -€1,423 | -63.0% |
| Amounts payable | 17/49 | €255,258 | €230,156 | -€25,102 | -9.8% |
| Amounts payable after more than one year | 17 | €141,161 | €98,789 | -€42,372 | -30.0% |
| Financial debts | 170/4 | €141,161 | €98,789 | -€42,372 | -30.0% |
| Amounts payable within one year | 42/48 | €113,024 | €130,261 | +€17,237 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €45,018 | €42,372 | -€2,646 | -5.9% |
| Trade debts | 44 | €20,125 | €4,168 | -€15,957 | -79.3% |
| Suppliers | 440/4 | €20,125 | €4,168 | -€15,957 | -79.3% |
| Taxes, remuneration and social security | 45 | €30,410 | €36,748 | +€6,338 | +20.8% |
| Taxes | 450/3 | €16,410 | €14,348 | -€2,062 | -12.6% |
| Remuneration and social security | 454/9 | €14,000 | €22,400 | +€8,400 | +60.0% |
| Other amounts payable | 47/48 | €17,471 | €46,973 | +€29,502 | +169% |
| Accrued charges and deferred income | 492/3 | €1,072 | €1,106 | +€34 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,588 | €28,588 | = | 0.0% |
| Other operating charges | 640/8 | €6,492 | €5,464 | -€1,027 | -15.8% |
| Gross operating margin | 9900 | €60,194 | €43,092 | -€17,102 | -28.4% |
| Operating profit (loss) | 9901 | €25,115 | €9,040 | -€16,075 | -64.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,057 | €6,645 | -€3,411 | -33.9% |
| Recurring financial charges | 65 | €10,057 | €6,645 | -€3,411 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €15,058 | €2,395 | -€12,664 | -84.1% |
| Transfer from deferred taxes | 780 | €1,423 | €1,423 | = | 0.0% |
| Income taxes | 67/77 | €8,757 | €5,331 | -€3,426 | -39.1% |
| Profit (loss) for the period | 9904 | €7,724 | -€1,513 | -€9,237 | |
| Transfer from tax-exempt reserves | 789 | €5,691 | €5,691 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,415 | €4,177 | -€9,237 | -68.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.