LuCe Consulting: 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.
LuCe Consulting
Largest movements
- Cash +€26,743
up €26,743 (+45.7%), from €58,509 to €85,252
mainly Net result for the year (+€39,676) and Tax, wage and social debts (+€4,569)
- Receivables within one year +€14,172
up €14,172 (+77.8%), from €18,213 to €32,384
of which Trade receivables: +€14,172
- Tangible fixed assets +€2,226
up €2,226 (+38.2%), from €5,826 to €8,052
- Reserves +€39,676
up €39,676 (+27.6%), from €143,871 to €183,547
- Tax, wage and social debts +€4,569
up €4,569 (+53.1%), from €8,597 to €13,166
- Gross operating margin +€7,474
up €7,474 (+14.7%), from €50,750 to €58,224
- Taxes +€2,217
up €2,217 (+16.6%), from €13,338 to €15,555
- Depreciation -€892
down €892 (-25.1%), from €3,560 to €2,668
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 | €158,272 | €200,689 | +€42,417 | +26.8% |
| Fixed assets | 21/28 | €5,826 | €8,052 | +€2,226 | +38.2% |
| Tangible fixed assets | 22/27 | €5,826 | €8,052 | +€2,226 | +38.2% |
| Furniture and vehicles | 24 | €5,826 | €8,052 | +€2,226 | +38.2% |
| Current assets | 29/58 | €152,446 | €192,637 | +€40,191 | +26.4% |
| Amounts receivable within one year | 40/41 | €18,213 | €32,384 | +€14,172 | +77.8% |
| Trade receivables | 40 | €16,069 | €30,240 | +€14,172 | +88.2% |
| Other amounts receivable | 41 | €2,144 | €2,144 | = | 0.0% |
| Current investments | 50/53 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,509 | €85,252 | +€26,743 | +45.7% |
| Deferred charges and accrued income | 490/1 | €723 | €0 | -€723 | -100% |
| Total equity and liabilities | 10/49 | €158,272 | €200,689 | +€42,417 | +26.8% |
| Equity | 10/15 | €146,371 | €186,047 | +€39,676 | +27.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €143,871 | €183,547 | +€39,676 | +27.6% |
| Distributable reserves | 133 | €143,871 | €183,547 | +€39,676 | +27.6% |
| Amounts payable | 17/49 | €11,901 | €14,642 | +€2,742 | +23.0% |
| Amounts payable within one year | 42/48 | €11,901 | €14,642 | +€2,742 | +23.0% |
| Trade debts | 44 | €619 | €695 | +€76 | +12.3% |
| Suppliers | 440/4 | €619 | €695 | +€76 | +12.3% |
| Taxes, remuneration and social security | 45 | €8,597 | €13,166 | +€4,569 | +53.1% |
| Taxes | 450/3 | €8,597 | €13,166 | +€4,569 | +53.1% |
| Other amounts payable | 47/48 | €2,684 | €782 | -€1,903 | -70.9% |
| Remuneration, social security and pensions | 62 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,560 | €2,668 | -€892 | -25.1% |
| Other operating charges | 640/8 | €266 | €309 | +€43 | +16.3% |
| Gross operating margin | 9900 | €50,750 | €58,224 | +€7,474 | +14.7% |
| Operating profit (loss) | 9901 | €46,924 | €55,230 | +€8,305 | +17.7% |
| Financial income | 75/76B | €1,065 | €815 | -€250 | -23.5% |
| Recurring financial income | 75 | €1,065 | €815 | -€250 | -23.5% |
| Financial charges | 65/66B | €1,047 | €814 | -€233 | -22.2% |
| Recurring financial charges | 65 | €1,047 | €814 | -€233 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €46,942 | €55,230 | +€8,288 | +17.7% |
| Income taxes | 67/77 | €13,338 | €15,555 | +€2,217 | +16.6% |
| Profit (loss) for the period | 9904 | €33,604 | €39,676 | +€6,072 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,604 | €39,676 | +€6,072 | +18.1% |
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.