LUCEBERTUS II: 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.
LUCEBERTUS II
Largest movements
- Tangible fixed assets +€26,084
new in 2025: €26,084
- Receivables within one year +€16,652
up €16,652 (+280.0%), from €5,948 to €22,600
- Cash -€3,347
down €3,347 (-48.5%), from €6,899 to €3,552
mainly Investment in fixed assets (net) (-€32,857) and Receivables within one year (-€16,652)
- Reserves +€39,390
up €39,390 (+342.6%), from €11,497 to €50,887
- Gross operating margin +€24,528
up €24,528 (+88.5%), from €27,725 to €52,253
- Depreciation +€6,773
new in 2025: €6,773
- Taxes -€3,052
down €3,052 (-37.9%), from €8,052 to €5,000
- Other operating charges -€2,876
down €2,876 (-81.9%), from €3,513 to €637
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 | €13,497 | €52,887 | +€39,390 | +291.9% |
| Fixed assets | 21/28 | - | €26,084 | +€26,084 | |
| Tangible fixed assets | 22/27 | - | €26,084 | +€26,084 | |
| Plant, machinery and equipment | 23 | - | €26,084 | +€26,084 | |
| Current assets | 29/58 | €13,497 | €26,802 | +€13,306 | +98.6% |
| Amounts receivable within one year | 40/41 | €5,948 | €22,600 | +€16,652 | +280.0% |
| Other amounts receivable | 41 | €5,948 | €22,600 | +€16,652 | +280.0% |
| Current investments | 50/53 | €650 | €650 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,899 | €3,552 | -€3,347 | -48.5% |
| Total equity and liabilities | 10/49 | €13,497 | €52,887 | +€39,390 | +291.9% |
| Equity | 10/15 | €13,497 | €52,887 | +€39,390 | +291.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,497 | €50,887 | +€39,390 | +342.6% |
| Distributable reserves | 133 | €11,497 | €50,887 | +€39,390 | +342.6% |
| Remuneration, social security and pensions | 62 | €772 | €400 | -€372 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,773 | +€6,773 | |
| Other operating charges | 640/8 | €3,513 | €637 | -€2,876 | -81.9% |
| Gross operating margin | 9900 | €27,725 | €52,253 | +€24,528 | +88.5% |
| Operating profit (loss) | 9901 | €23,440 | €44,444 | +€21,004 | +89.6% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €219 | €54 | -€165 | -75.3% |
| Recurring financial charges | 65 | €219 | €54 | -€165 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €23,253 | €44,390 | +€21,137 | +90.9% |
| Income taxes | 67/77 | €8,052 | €5,000 | -€3,052 | -37.9% |
| Profit (loss) for the period | 9904 | €15,201 | €39,390 | +€24,189 | +159.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,201 | €39,390 | +€24,189 | +159.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.