LUCCA.M CONSTRUCT: 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.M CONSTRUCT
Largest movements
- Tangible fixed assets -€24,949
down €24,949 (-98.9%), from €25,217 to €268
- Receivables within one year +€6,157
up €6,157 (+58.1%), from €10,605 to €16,762
of which Trade receivables: +€10,094
- Deferred charges and accrued income +€993
new in 2025: €993
- Profit (loss) carried forward -€11,657
down €11,657 (-47.9%), from €24,339 to €12,682
- Current portion of long-term debt -€6,292
down €6,292 (-32.8%), from €19,173 to €12,881
- Gross operating margin -€28,329
down €28,329, from €24,914 to -€3,415
- Depreciation -€17,727
down €17,727 (-92.1%), from €19,239 to €1,512
- Financial charges +€1,204
up €1,204 (+1047.0%), from €115 to €1,319
- Taxes -€1,110
down €1,110, from €1,109 to -€1
- Other operating charges -€355
down €355 (-38.2%), from €930 to €575
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 | €47,634 | €29,956 | -€17,678 | -37.1% |
| Fixed assets | 21/28 | €25,217 | €268 | -€24,949 | -98.9% |
| Tangible fixed assets | 22/27 | €25,217 | €268 | -€24,949 | -98.9% |
| Furniture and vehicles | 24 | €25,217 | €268 | -€24,949 | -98.9% |
| Current assets | 29/58 | €22,417 | €29,688 | +€7,271 | +32.4% |
| Amounts receivable within one year | 40/41 | €10,605 | €16,762 | +€6,157 | +58.1% |
| Trade receivables | 40 | €911 | €11,005 | +€10,094 | +1108.0% |
| Other amounts receivable | 41 | €9,694 | €5,757 | -€3,937 | -40.6% |
| Cash at bank and in hand | 54/58 | €11,812 | €11,933 | +€121 | +1.0% |
| Deferred charges and accrued income | 490/1 | - | €993 | +€993 | |
| Total equity and liabilities | 10/49 | €47,634 | €29,956 | -€17,678 | -37.1% |
| Equity | 10/15 | €24,339 | €12,682 | -€11,657 | -47.9% |
| Profit (loss) carried forward | 14 | €24,339 | €12,682 | -€11,657 | -47.9% |
| Amounts payable | 17/49 | €23,295 | €17,274 | -€6,021 | -25.8% |
| Amounts payable within one year | 42/48 | €23,295 | €17,274 | -€6,021 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €19,173 | €12,881 | -€6,292 | -32.8% |
| Trade debts | 44 | €20 | €15 | -€5 | -25.0% |
| Suppliers | 440/4 | €20 | €15 | -€5 | -25.0% |
| Taxes, remuneration and social security | 45 | €4,102 | €4,378 | +€276 | +6.7% |
| Taxes | 450/3 | €4,102 | €4,378 | +€276 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,239 | €1,512 | -€17,727 | -92.1% |
| Other operating charges | 640/8 | €930 | €575 | -€355 | -38.2% |
| Non-recurring operating charges | 66A | - | €5,255 | +€5,255 | |
| Gross operating margin | 9900 | €24,914 | -€3,415 | -€28,329 | |
| Operating profit (loss) | 9901 | €4,745 | -€10,757 | -€15,502 | |
| Financial income | 75/76B | €294 | €418 | +€124 | +42.2% |
| Recurring financial income | 75 | €294 | €418 | +€124 | +42.2% |
| Financial charges | 65/66B | €115 | €1,319 | +€1,204 | +1047.0% |
| Recurring financial charges | 65 | €115 | €1,319 | +€1,204 | +1047.0% |
| Profit (loss) for the period before taxes | 9903 | €4,924 | -€11,658 | -€16,582 | |
| Income taxes | 67/77 | €1,109 | -€1 | -€1,110 | |
| Profit (loss) for the period | 9904 | €3,815 | -€11,657 | -€15,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,815 | -€11,657 | -€15,472 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.