LUCCELI SOINS: 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.
LUCCELI SOINS
Largest movements
- Tangible fixed assets -€23,720
down €23,720 (-31.1%), from €76,251 to €52,531
of which Furniture and vehicles: -€12,744
- Receivables within one year -€18,590
down €18,590 (-84.5%), from €21,996 to €3,406
of which Trade receivables: -€14,026
- Cash +€8,442
up €8,442 (+5,635%), from €150 to €8,591
mainly Receivables within one year (+€18,590) and Investment in fixed assets (net) (+€14,019)
- Trade debts -€17,378
down €17,378 (-86.0%), from €20,211 to €2,833
- Debts after one year -€9,856
down €9,856 (-15.5%), from €63,387 to €53,532
- Other debts -€7,724
down €7,724 (-60.4%), from €12,779 to €5,055
- Profit (loss) carried forward -€7,139
down €7,139 (-10.7%), from -€66,693 to -€73,832
- Current portion of long-term debt +€5,059
up €5,059 (+52.5%), from €9,645 to €14,704
- Gross operating margin +€19,922
up €19,922, from -€6,223 to €13,699
- Write-downs -€8,332
down €8,332 (-100%), from €8,332 to €0
- Depreciation -€5,207
down €5,207 (-34.9%), from €14,908 to €9,701
- Other operating charges +€3,093
up €3,093 (+101%), from €3,049 to €6,142
- Financial charges +€1,354
up €1,354 (+36.8%), from €3,675 to €5,030
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 | €98,396 | €64,528 | -€33,869 | -34.4% |
| Fixed assets | 21/28 | €76,251 | €52,531 | -€23,720 | -31.1% |
| Tangible fixed assets | 22/27 | €76,251 | €52,531 | -€23,720 | -31.1% |
| Land and buildings | 22 | €62,232 | €52,531 | -€9,701 | -15.6% |
| Plant, machinery and equipment | 23 | €1,275 | €0 | -€1,275 | -100% |
| Furniture and vehicles | 24 | €12,744 | €0 | -€12,744 | -100% |
| Current assets | 29/58 | €22,146 | €11,997 | -€10,149 | -45.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €21,996 | €3,406 | -€18,590 | -84.5% |
| Trade receivables | 40 | €14,426 | €400 | -€14,026 | -97.2% |
| Other amounts receivable | 41 | €7,570 | €3,006 | -€4,565 | -60.3% |
| Cash at bank and in hand | 54/58 | €150 | €8,591 | +€8,442 | +5,635% |
| Total equity and liabilities | 10/49 | €98,396 | €64,528 | -€33,869 | -34.4% |
| Equity | 10/15 | -€7,845 | -€14,984 | -€7,139 | -91.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,248 | €40,248 | = | 0.0% |
| Distributable reserves | 133 | €40,248 | €40,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,693 | -€73,832 | -€7,139 | -10.7% |
| Amounts payable | 17/49 | €106,242 | €79,512 | -€26,730 | -25.2% |
| Amounts payable after more than one year | 17 | €63,387 | €53,532 | -€9,856 | -15.5% |
| Financial debts | 170/4 | €63,387 | €53,532 | -€9,856 | -15.5% |
| Amounts payable within one year | 42/48 | €42,854 | €22,591 | -€20,263 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €9,645 | €14,704 | +€5,059 | +52.5% |
| Trade debts | 44 | €20,211 | €2,833 | -€17,378 | -86.0% |
| Suppliers | 440/4 | €20,211 | €2,833 | -€17,378 | -86.0% |
| Taxes, remuneration and social security | 45 | €219 | €0 | -€219 | -100% |
| Taxes | 450/3 | €170 | €0 | -€170 | -100% |
| Remuneration and social security | 454/9 | €50 | €0 | -€50 | -100% |
| Other amounts payable | 47/48 | €12,779 | €5,055 | -€7,724 | -60.4% |
| Accrued charges and deferred income | 492/3 | - | €3,389 | +€3,389 | |
| Remuneration, social security and pensions | 62 | €33 | €0 | -€33 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,908 | €9,701 | -€5,207 | -34.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,332 | €0 | -€8,332 | -100% |
| Other operating charges | 640/8 | €3,049 | €6,142 | +€3,093 | +101% |
| Gross operating margin | 9900 | -€6,223 | €13,699 | +€19,922 | |
| Operating profit (loss) | 9901 | -€32,545 | -€2,144 | +€30,401 | +93.4% |
| Financial income | 75/76B | €0 | €35 | +€35 | |
| Recurring financial income | 75 | €0 | €35 | +€35 | |
| Financial charges | 65/66B | €3,675 | €5,030 | +€1,354 | +36.8% |
| Recurring financial charges | 65 | €3,675 | €5,030 | +€1,354 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | -€36,220 | -€7,138 | +€29,082 | +80.3% |
| Income taxes | 67/77 | €0 | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€36,220 | -€7,139 | +€29,081 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,220 | -€7,139 | +€29,081 | +80.3% |
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 23 October 2026 via checked.be.