LUCCIO: 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.
LUCCIO
Largest movements
- Cash +€179,665
up €179,665 (+114.9%), from €156,319 to €335,984
mainly Receivables after one year (+€128,000) and Investment in fixed assets (net) (+€76,523)
- Receivables after one year -€128,000
down €128,000 (-78.5%), from €163,000 to €35,000
- Tangible fixed assets -€60,520
down €60,520 (-33.2%), from €182,188 to €121,668
of which Furniture and vehicles: -€60,899
- Financial fixed assets -€38,250
down €38,250 (-99.1%), from €38,590 to €340
- Deferred charges and accrued income +€27,044
up €27,044 (+2351.7%), from €1,150 to €28,194
- Reserves -€29,600
down €29,600 (-5.4%), from €551,679 to €522,079
of which Distributable reserves: -€29,600
- Tax, wage and social debts -€6,923
no longer reported in 2025 (was €6,923)
- Other operating charges +€81,472
up €81,472 (+3138.3%), from €2,596 to €84,068
- Gross operating margin -€28,248
down €28,248 (-25.9%), from €109,159 to €80,911
- Taxes -€14,765
down €14,765 (-70.4%), from €20,987 to €6,222
- Depreciation -€13,897
down €13,897 (-38.4%), from €36,143 to €22,247
- Financial income +€1,600
up €1,600 (+193.9%), from €825 to €2,425
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 | €575,839 | €536,949 | -€38,890 | -6.8% |
| Fixed assets | 21/28 | €220,778 | €122,008 | -€98,770 | -44.7% |
| Tangible fixed assets | 22/27 | €182,188 | €121,668 | -€60,520 | -33.2% |
| Plant, machinery and equipment | 23 | €12,602 | €8,089 | -€4,513 | -35.8% |
| Furniture and vehicles | 24 | €98,953 | €38,054 | -€60,899 | -61.5% |
| Other tangible fixed assets | 26 | €70,632 | €75,525 | +€4,893 | +6.9% |
| Financial fixed assets | 28 | €38,590 | €340 | -€38,250 | -99.1% |
| Current assets | 29/58 | €355,062 | €414,941 | +€59,879 | +16.9% |
| Amounts receivable after more than one year | 29 | €163,000 | €35,000 | -€128,000 | -78.5% |
| Other amounts receivable | 291 | €163,000 | €35,000 | -€128,000 | -78.5% |
| Amounts receivable within one year | 40/41 | €34,593 | €15,763 | -€18,830 | -54.4% |
| Trade receivables | 40 | €15,596 | €12,075 | -€3,521 | -22.6% |
| Other amounts receivable | 41 | €18,997 | €3,688 | -€15,309 | -80.6% |
| Cash at bank and in hand | 54/58 | €156,319 | €335,984 | +€179,665 | +114.9% |
| Deferred charges and accrued income | 490/1 | €1,150 | €28,194 | +€27,044 | +2351.7% |
| Total equity and liabilities | 10/49 | €575,839 | €536,949 | -€38,890 | -6.8% |
| Equity | 10/15 | €564,229 | €534,629 | -€29,600 | -5.2% |
| Contributions | 10/11 | €12,550 | €12,550 | = | 0.0% |
| Reserves | 13 | €551,679 | €522,079 | -€29,600 | -5.4% |
| Tax-exempt reserves | 132 | €9,375 | €9,375 | = | 0.0% |
| Distributable reserves | 133 | €542,304 | €512,704 | -€29,600 | -5.5% |
| Amounts payable | 17/49 | €11,611 | €2,320 | -€9,291 | -80.0% |
| Amounts payable within one year | 42/48 | €11,611 | €2,320 | -€9,291 | -80.0% |
| Trade debts | 44 | €4,604 | €2,218 | -€2,386 | -51.8% |
| Suppliers | 440/4 | €4,604 | €2,218 | -€2,386 | -51.8% |
| Taxes, remuneration and social security | 45 | €6,923 | - | -€6,923 | |
| Taxes | 450/3 | €6,923 | - | -€6,923 | |
| Other amounts payable | 47/48 | €84 | €102 | +€18 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,143 | €22,247 | -€13,897 | -38.4% |
| Other operating charges | 640/8 | €2,596 | €84,068 | +€81,472 | +3138.3% |
| Gross operating margin | 9900 | €109,159 | €80,911 | -€28,248 | -25.9% |
| Operating profit (loss) | 9901 | €70,419 | -€25,403 | -€95,822 | |
| Financial income | 75/76B | €825 | €2,425 | +€1,600 | +193.9% |
| Recurring financial income | 75 | €825 | €2,425 | +€1,600 | +193.9% |
| Financial charges | 65/66B | €418 | €399 | -€19 | -4.5% |
| Recurring financial charges | 65 | €418 | €399 | -€19 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €70,826 | -€23,377 | -€94,204 | |
| Income taxes | 67/77 | €20,987 | €6,222 | -€14,765 | -70.4% |
| Profit (loss) for the period | 9904 | €49,839 | -€29,600 | -€79,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,839 | -€29,600 | -€79,439 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.