Lucca Management: 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 Management
Largest movements
- Cash +€20,007
up €20,007 (+217%), from €9,232 to €29,239
mainly Net result for the year (+€28,524) and Other debts (+€1,786)
- Reserves +€28,524
up €28,524 (+180%), from €15,863 to €44,387
- Debts after one year -€10,985
down €10,985 (-16.9%), from €64,950 to €53,965
- Other debts +€1,786
up €1,786 (+16.5%), from €10,799 to €12,585
- Gross operating margin +€17,024
up €17,024 (+58.2%), from €29,227 to €46,251
- Taxes +€4,609
up €4,609 (+66.9%), from €6,892 to €11,501
- Depreciation -€857
down €857 (-34.9%), from €2,457 to €1,600
- Financial charges +€688
up €688 (+19.5%), from €3,535 to €4,223
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.
Derived cash bridge
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 | €126,052 | €145,697 | +€19,645 | +15.6% |
| Formation expenses | 20 | €1,227 | €0 | -€1,227 | -100% |
| Fixed assets | 21/28 | €102,732 | €102,359 | -€373 | -0.4% |
| Tangible fixed assets | 22/27 | €867 | €494 | -€373 | -43.0% |
| Furniture and vehicles | 24 | €867 | €494 | -€373 | -43.0% |
| Financial fixed assets | 28 | €101,866 | €101,866 | = | 0.0% |
| Current assets | 29/58 | €22,093 | €43,337 | +€21,245 | +96.2% |
| Amounts receivable within one year | 40/41 | - | €526 | +€526 | |
| Other amounts receivable | 41 | - | €526 | +€526 | |
| Current investments | 50/53 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,232 | €29,239 | +€20,007 | +217% |
| Deferred charges and accrued income | 490/1 | €860 | €1,572 | +€712 | +82.7% |
| Total equity and liabilities | 10/49 | €126,052 | €145,697 | +€19,645 | +15.6% |
| Equity | 10/15 | €35,863 | €64,387 | +€28,524 | +79.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,863 | €44,387 | +€28,524 | +180% |
| Distributable reserves | 133 | €15,863 | €44,387 | +€28,524 | +180% |
| Amounts payable | 17/49 | €90,189 | €81,310 | -€8,880 | -9.8% |
| Amounts payable after more than one year | 17 | €64,950 | €53,965 | -€10,985 | -16.9% |
| Financial debts | 170/4 | €64,950 | €53,965 | -€10,985 | -16.9% |
| Amounts payable within one year | 42/48 | €24,703 | €26,320 | +€1,618 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €10,566 | €10,985 | +€419 | +4.0% |
| Trade debts | 44 | €296 | €451 | +€155 | +52.2% |
| Suppliers | 440/4 | €296 | €451 | +€155 | +52.2% |
| Taxes, remuneration and social security | 45 | €3,042 | €2,300 | -€742 | -24.4% |
| Taxes | 450/3 | €892 | €0 | -€892 | -100% |
| Remuneration and social security | 454/9 | €2,150 | €2,300 | +€150 | +7.0% |
| Other amounts payable | 47/48 | €10,799 | €12,585 | +€1,786 | +16.5% |
| Accrued charges and deferred income | 492/3 | €536 | €1,024 | +€488 | +91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,457 | €1,600 | -€857 | -34.9% |
| Other operating charges | 640/8 | €486 | €494 | +€8 | +1.6% |
| Gross operating margin | 9900 | €29,227 | €46,251 | +€17,024 | +58.2% |
| Operating profit (loss) | 9901 | €26,284 | €44,158 | +€17,874 | +68.0% |
| Financial income | 75/76B | €5 | €91 | +€85 | +1,569% |
| Recurring financial income | 75 | €5 | €91 | +€85 | +1,569% |
| Financial charges | 65/66B | €3,535 | €4,223 | +€688 | +19.5% |
| Recurring financial charges | 65 | €3,535 | €4,223 | +€688 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €22,754 | €40,025 | +€17,271 | +75.9% |
| Income taxes | 67/77 | €6,892 | €11,501 | +€4,609 | +66.9% |
| Profit (loss) for the period | 9904 | €15,863 | €28,524 | +€12,661 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,863 | €28,524 | +€12,661 | +79.8% |
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 21 October 2026 via checked.be.