LUCÉ CONCEPTS: what changed
Two fiscal 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.
LUCÉ CONCEPTS
Largest movements
- Tangible fixed assets -€35,183
down €35,183 (-22.5%), from €156,088 to €120,904
of which Furniture and vehicles: -€33,756
- Receivables within one year -€10,640
down €10,640 (-22.6%), from €47,092 to €36,453
of which Other amounts receivable: -€11,993
- Profit (loss) carried forward -€33,342
down €33,342 (-57.8%), from -€57,688 to -€91,030
- Current portion of long-term debt -€31,178
down €31,178 (-78.1%), from €39,929 to €8,751
- Debts after one year +€22,436
up €22,436 (+83.9%), from €26,738 to €49,173
of which Other amounts payable: +€38,000
- Reserves -€2,351
down €2,351 (-1.8%), from €130,797 to €128,446
of which Tax-exempt reserves: -€2,351
- Depreciation -€13,202
down €13,202 (-83.1%), from €15,884 to €2,682
- Gross operating margin -€7,123
down €7,123 (-174.6%), from -€4,081 to -€11,204
- Financial charges +€6,530
up €6,530 (+136.8%), from €4,773 to €11,303
- Financial income -€1,018
down €1,018 (-29.5%), from €3,454 to €2,437
- Other operating charges -€893
down €893 (-29.5%), from €3,028 to €2,135
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,256 | €159,480 | -€47,776 | -23.1% |
| Fixed assets | 21/28 | €156,538 | €121,354 | -€35,183 | -22.5% |
| Tangible fixed assets | 22/27 | €156,088 | €120,904 | -€35,183 | -22.5% |
| Land and buildings | 22 | €117,744 | €116,684 | -€1,061 | -0.9% |
| Plant, machinery and equipment | 23 | €1,676 | €1,309 | -€367 | -21.9% |
| Furniture and vehicles | 24 | €36,667 | €2,912 | -€33,756 | -92.1% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €50,718 | €38,126 | -€12,593 | -24.8% |
| Amounts receivable within one year | 40/41 | €47,092 | €36,453 | -€10,640 | -22.6% |
| Trade receivables | 40 | €394 | €1,748 | +€1,354 | +343.2% |
| Other amounts receivable | 41 | €46,698 | €34,705 | -€11,993 | -25.7% |
| Current investments | 50/53 | €1,436 | €1,436 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,190 | €237 | -€1,953 | -89.2% |
| Total equity and liabilities | 10/49 | €207,256 | €159,480 | -€47,776 | -23.1% |
| Equity | 10/15 | €93,109 | €57,416 | -€35,694 | -38.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,797 | €128,446 | -€2,351 | -1.8% |
| Non-distributable reserves | 130/1 | €1,552 | €1,552 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,552 | €1,552 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,856 | €54,505 | -€2,351 | -4.1% |
| Distributable reserves | 133 | €72,388 | €72,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,688 | -€91,030 | -€33,342 | -57.8% |
| Provisions and deferred taxes | 16 | €29,259 | €28,048 | -€1,211 | -4.1% |
| Deferred taxes | 168 | €29,259 | €28,048 | -€1,211 | -4.1% |
| Amounts payable | 17/49 | €84,888 | €74,016 | -€10,871 | -12.8% |
| Amounts payable after more than one year | 17 | €26,738 | €49,173 | +€22,436 | +83.9% |
| Financial debts | 170/4 | €26,738 | €11,173 | -€15,564 | -58.2% |
| Other amounts payable | 178/9 | - | €38,000 | +€38,000 | |
| Amounts payable within one year | 42/48 | €58,150 | €24,618 | -€33,532 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €39,929 | €8,751 | -€31,178 | -78.1% |
| Financial debts | 43 | €12,553 | €11,028 | -€1,525 | -12.1% |
| Credit institutions | 430/8 | €12,553 | €11,028 | -€1,525 | -12.1% |
| Trade debts | 44 | €3,454 | €2,805 | -€649 | -18.8% |
| Suppliers | 440/4 | €3,454 | €2,805 | -€649 | -18.8% |
| Taxes, remuneration and social security | 45 | €1,179 | €999 | -€180 | -15.3% |
| Taxes | 450/3 | €1,179 | €999 | -€180 | -15.3% |
| Other amounts payable | 47/48 | €1,035 | €1,035 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €225 | +€225 | |
| Remuneration, social security and pensions | 62 | €170 | €108 | -€62 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,884 | €2,682 | -€13,202 | -83.1% |
| Other operating charges | 640/8 | €3,028 | €2,135 | -€893 | -29.5% |
| Non-recurring operating charges | 66A | - | €11,501 | +€11,501 | |
| Gross operating margin | 9900 | -€4,081 | -€11,204 | -€7,123 | -174.6% |
| Operating profit (loss) | 9901 | -€23,163 | -€27,630 | -€4,468 | -19.3% |
| Financial income | 75/76B | €3,454 | €2,437 | -€1,018 | -29.5% |
| Recurring financial income | 75 | €3,454 | €2,437 | -€1,018 | -29.5% |
| Financial charges | 65/66B | €4,773 | €11,303 | +€6,530 | +136.8% |
| Recurring financial charges | 65 | €4,773 | €11,303 | +€6,530 | +136.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,482 | -€36,497 | -€12,015 | -49.1% |
| Transfer from deferred taxes | 780 | €1,211 | €1,211 | = | 0.0% |
| Income taxes | 67/77 | €587 | €408 | -€180 | -30.6% |
| Profit (loss) for the period | 9904 | -€23,858 | -€35,694 | -€11,835 | -49.6% |
| Transfer from tax-exempt reserves | 789 | €2,351 | €2,351 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,507 | -€33,342 | -€11,835 | -55.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.