LUCENA SERVICES: 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.
LUCENA SERVICES
Largest movements
- Receivables within one year +€31,905
up €31,905 (+102%), from €31,398 to €63,303
of which Trade receivables: +€28,946
- Cash -€20,238
down €20,238 (-86.0%), from €23,543 to €3,305
mainly Receivables within one year (-€31,905) and Tax, wage and social debts (-€1,251)
- Deferred charges and accrued income -€1,099
no longer reported in 2024 (was €1,099)
- Other debts +€4,596
up €4,596 (+38.2%), from €12,026 to €16,622
- Profit (loss) carried forward +€3,920
up €3,920 (+22.9%), from €17,121 to €21,041
- Trade debts +€3,679
up €3,679 (+16.4%), from €22,394 to €26,074
- Tax, wage and social debts -€1,251
down €1,251 (-23.4%), from €5,349 to €4,098
of which Taxes: -€1,251
- Gross operating margin +€955
up €955 (+17.3%), from €5,526 to €6,481
- Taxes +€373
up €373 (+38.7%), from €963 to €1,336
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,890 | €67,835 | +€10,945 | +19.2% |
| Fixed assets | 21/28 | €850 | €1,227 | +€377 | +44.4% |
| Tangible fixed assets | 22/27 | €850 | €1,227 | +€377 | +44.4% |
| Plant, machinery and equipment | 23 | €850 | €583 | -€267 | -31.4% |
| Furniture and vehicles | 24 | - | €644 | +€644 | |
| Current assets | 29/58 | €56,040 | €66,608 | +€10,568 | +18.9% |
| Amounts receivable within one year | 40/41 | €31,398 | €63,303 | +€31,905 | +102% |
| Trade receivables | 40 | €29,815 | €58,762 | +€28,946 | +97.1% |
| Other amounts receivable | 41 | €1,583 | €4,541 | +€2,959 | +187% |
| Cash at bank and in hand | 54/58 | €23,543 | €3,305 | -€20,238 | -86.0% |
| Deferred charges and accrued income | 490/1 | €1,099 | - | -€1,099 | |
| Total equity and liabilities | 10/49 | €56,890 | €67,835 | +€10,945 | +19.2% |
| Equity | 10/15 | €17,121 | €21,041 | +€3,920 | +22.9% |
| Profit (loss) carried forward | 14 | €17,121 | €21,041 | +€3,920 | +22.9% |
| Amounts payable | 17/49 | €39,769 | €46,794 | +€7,025 | +17.7% |
| Amounts payable within one year | 42/48 | €39,769 | €46,794 | +€7,025 | +17.7% |
| Trade debts | 44 | €22,394 | €26,074 | +€3,679 | +16.4% |
| Suppliers | 440/4 | €22,394 | €26,074 | +€3,679 | +16.4% |
| Taxes, remuneration and social security | 45 | €5,349 | €4,098 | -€1,251 | -23.4% |
| Taxes | 450/3 | €3,549 | €2,298 | -€1,251 | -35.2% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €12,026 | €16,622 | +€4,596 | +38.2% |
| Non-recurring operating income | 76A | €133 | €2,044 | +€1,911 | +1,438% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €292 | +€25 | +9.3% |
| Other operating charges | 640/8 | €512 | €571 | +€59 | +11.6% |
| Non-recurring operating charges | 66A | - | €309 | +€309 | |
| Gross operating margin | 9900 | €5,526 | €6,481 | +€955 | +17.3% |
| Operating profit (loss) | 9901 | €4,747 | €5,309 | +€562 | +11.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500% |
| Financial charges | 65/66B | €57 | €53 | -€5 | -7.9% |
| Recurring financial charges | 65 | €57 | €53 | -€5 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,689 | €5,256 | +€567 | +12.1% |
| Income taxes | 67/77 | €963 | €1,336 | +€373 | +38.7% |
| Profit (loss) for the period | 9904 | €3,726 | €3,920 | +€194 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,726 | €3,920 | +€194 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.