LUCCO: 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.
LUCCO
Largest movements
- Receivables within one year +€66,169
up €66,169 (+256.1%), from €25,839 to €92,007
of which Trade receivables: +€71,316
- Cash +€45,029
up €45,029 (+123.4%), from €36,493 to €81,522
mainly Net result for the year (+€56,569) and Other debts (+€28,154)
- Reserves +€56,569
up €56,569 (+105.0%), from €53,896 to €110,465
- Gross operating margin +€60,139
up €60,139 (+170.5%), from €35,267 to €95,407
- Taxes +€20,164
up €20,164 (+168.6%), from €11,957 to €32,121
- Financial income -€1,919
down €1,919 (-100.0%), from €1,919 to €0
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 | €3,767,346 | €3,876,524 | +€109,178 | +2.9% |
| Fixed assets | 21/28 | €3,703,674 | €3,701,276 | -€2,398 | -0.1% |
| Tangible fixed assets | 22/27 | €7,674 | €5,276 | -€2,398 | -31.2% |
| Plant, machinery and equipment | 23 | €7,674 | €5,276 | -€2,398 | -31.2% |
| Financial fixed assets | 28 | €3,696,000 | €3,696,000 | = | 0.0% |
| Current assets | 29/58 | €63,672 | €175,249 | +€111,576 | +175.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,839 | €92,007 | +€66,169 | +256.1% |
| Trade receivables | 40 | €16,829 | €88,145 | +€71,316 | +423.8% |
| Other amounts receivable | 41 | €9,009 | €3,862 | -€5,147 | -57.1% |
| Cash at bank and in hand | 54/58 | €36,493 | €81,522 | +€45,029 | +123.4% |
| Deferred charges and accrued income | 490/1 | €1,341 | €1,719 | +€378 | +28.2% |
| Total equity and liabilities | 10/49 | €3,767,346 | €3,876,524 | +€109,178 | +2.9% |
| Equity | 10/15 | €3,749,896 | €3,806,465 | +€56,569 | +1.5% |
| Contributions | 10/11 | €3,696,000 | €3,696,000 | = | 0.0% |
| Reserves | 13 | €53,896 | €110,465 | +€56,569 | +105.0% |
| Distributable reserves | 133 | €53,896 | €110,465 | +€56,569 | +105.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,450 | €70,060 | +€52,609 | +301.5% |
| Amounts payable within one year | 42/48 | €17,450 | €70,060 | +€52,609 | +301.5% |
| Trade debts | 44 | €578 | €2,774 | +€2,196 | +380.1% |
| Suppliers | 440/4 | €578 | €2,774 | +€2,196 | +380.1% |
| Taxes, remuneration and social security | 45 | €4,142 | €26,402 | +€22,259 | +537.4% |
| Taxes | 450/3 | €4,142 | €26,402 | +€22,259 | +537.4% |
| Other amounts payable | 47/48 | €12,730 | €40,884 | +€28,154 | +221.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €2,398 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,508 | €4,039 | +€532 | +15.2% |
| Gross operating margin | 9900 | €35,267 | €95,407 | +€60,139 | +170.5% |
| Operating profit (loss) | 9901 | €29,362 | €88,970 | +€59,608 | +203.0% |
| Financial income | 75/76B | €1,919 | €0 | -€1,919 | -100.0% |
| Recurring financial income | 75 | €1,919 | €0 | -€1,919 | -100.0% |
| Financial charges | 65/66B | €520 | €280 | -€240 | -46.1% |
| Recurring financial charges | 65 | €520 | €280 | -€240 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €30,761 | €88,690 | +€57,928 | +188.3% |
| Income taxes | 67/77 | €11,957 | €32,121 | +€20,164 | +168.6% |
| Profit (loss) for the period | 9904 | €18,804 | €56,569 | +€37,764 | +200.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,804 | €56,569 | +€37,764 | +200.8% |
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 10 October 2026 via checked.be.