LUCE LIGHTING CONCEPT: 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 LIGHTING CONCEPT
Largest movements
- Cash +€115,292
up €115,292 (+1,121%), from €10,289 to €125,581
mainly Trade debts (+€82,407) and Advances received (+€55,304)
- Receivables within one year +€70,531
up €70,531 (+141%), from €50,015 to €120,546
of which Trade receivables: +€70,531
- Stocks and contracts +€5,528
new in 2025: €5,528
- Trade debts +€82,407
up €82,407 (+278%), from €29,602 to €112,010
- Advances received +€55,304
new in 2025: €55,304
- Tax, wage and social debts +€37,608
up €37,608 (+183%), from €20,585 to €58,193
of which Taxes: +€34,409
- Other debts +€7,491
up €7,491 (+221%), from €3,393 to €10,884
- Profit (loss) carried forward +€5,478
up €5,478 (+224%), from €2,447 to €7,925
- Gross operating margin +€7,463
up €7,463 (+71.2%), from €10,484 to €17,947
- Other operating charges +€1,383
up €1,383 (+162%), from €853 to €2,236
- Taxes +€1,143
up €1,143 (+58.1%), from €1,967 to €3,110
- Financial charges +€680
up €680 (+12.0%), from €5,663 to €6,343
- Depreciation +€473
up €473 (+151%), from €313 to €786
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 | €66,028 | €255,216 | +€189,188 | +287% |
| Fixed assets | 21/28 | €1,835 | €1,879 | +€44 | +2.4% |
| Tangible fixed assets | 22/27 | €1,835 | €1,879 | +€44 | +2.4% |
| Furniture and vehicles | 24 | €1,835 | €1,879 | +€44 | +2.4% |
| Current assets | 29/58 | €64,193 | €253,336 | +€189,143 | +295% |
| Stocks and contracts in progress | 3 | - | €5,528 | +€5,528 | |
| Stocks | 30/36 | - | €5,528 | +€5,528 | |
| Amounts receivable within one year | 40/41 | €50,015 | €120,546 | +€70,531 | +141% |
| Trade receivables | 40 | €50,015 | €120,546 | +€70,531 | +141% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,289 | €125,581 | +€115,292 | +1,121% |
| Deferred charges and accrued income | 490/1 | €3,889 | €1,682 | -€2,207 | -56.7% |
| Total equity and liabilities | 10/49 | €66,028 | €255,216 | +€189,188 | +287% |
| Equity | 10/15 | €12,447 | €17,925 | +€5,478 | +44.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,447 | €7,925 | +€5,478 | +224% |
| Amounts payable | 17/49 | €53,581 | €237,290 | +€183,710 | +343% |
| Amounts payable within one year | 42/48 | €53,581 | €236,390 | +€182,810 | +341% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,602 | €112,010 | +€82,407 | +278% |
| Suppliers | 440/4 | €29,602 | €112,010 | +€82,407 | +278% |
| Advances received on contracts in progress | 46 | - | €55,304 | +€55,304 | |
| Taxes, remuneration and social security | 45 | €20,585 | €58,193 | +€37,608 | +183% |
| Taxes | 450/3 | €20,585 | €54,994 | +€34,409 | +167% |
| Remuneration and social security | 454/9 | - | €3,199 | +€3,199 | |
| Other amounts payable | 47/48 | €3,393 | €10,884 | +€7,491 | +221% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €786 | +€473 | +151% |
| Other operating charges | 640/8 | €853 | €2,236 | +€1,383 | +162% |
| Gross operating margin | 9900 | €10,484 | €17,947 | +€7,463 | +71.2% |
| Operating profit (loss) | 9901 | €9,318 | €14,925 | +€5,607 | +60.2% |
| Financial income | 75/76B | €119 | €6 | -€114 | -95.1% |
| Recurring financial income | 75 | €119 | €6 | -€114 | -95.1% |
| Financial charges | 65/66B | €5,663 | €6,343 | +€680 | +12.0% |
| Recurring financial charges | 65 | €5,663 | €6,343 | +€680 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €3,775 | €8,588 | +€4,814 | +128% |
| Income taxes | 67/77 | €1,967 | €3,110 | +€1,143 | +58.1% |
| Profit (loss) for the period | 9904 | €1,808 | €5,478 | +€3,670 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €1,808 | €5,478 | +€3,670 | +203% |
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 15 October 2026 via checked.be.