LUCENTE TOITURES: 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.
LUCENTE TOITURES
Largest movements
- Tangible fixed assets -€12,080
down €12,080 (-33.8%), from €35,738 to €23,658
of which Furniture and vehicles: -€8,730
- Cash +€10,465
up €10,465 (+25.7%), from €40,723 to €51,188
mainly Depreciation (+€14,446) and Receivables within one year (+€4,479)
- Receivables within one year -€4,479
down €4,479 (-11.5%), from €38,846 to €34,367
of which Trade receivables: -€3,850
- Deferred charges and accrued income -€1,386
down €1,386 (-36.6%), from €3,789 to €2,403
- Other debts -€7,464
down €7,464 (-57.1%), from €13,075 to €5,611
- Debts after one year -€5,329
down €5,329 (-27.9%), from €19,096 to €13,767
- Tax, wage and social debts +€3,881
up €3,881 (+26.3%), from €14,769 to €18,650
of which Taxes: +€4,341
- Trade debts +€2,868
up €2,868 (+117.1%), from €2,449 to €5,317
- Current portion of long-term debt -€1,441
down €1,441 (-21.3%), from €6,770 to €5,329
- Gross operating margin +€38,019
up €38,019 (+36.8%), from €103,394 to €141,413
- Staff costs +€36,505
up €36,505 (+43.0%), from €84,843 to €121,348
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 | €119,762 | €112,982 | -€6,780 | -5.7% |
| Fixed assets | 21/28 | €36,404 | €25,024 | -€11,380 | -31.3% |
| Tangible fixed assets | 22/27 | €35,738 | €23,658 | -€12,080 | -33.8% |
| Plant, machinery and equipment | 23 | €14,098 | €10,748 | -€3,350 | -23.8% |
| Furniture and vehicles | 24 | €21,640 | €12,910 | -€8,730 | -40.3% |
| Financial fixed assets | 28 | €666 | €1,366 | +€700 | +105.1% |
| Current assets | 29/58 | €83,358 | €87,958 | +€4,600 | +5.5% |
| Amounts receivable within one year | 40/41 | €38,846 | €34,367 | -€4,479 | -11.5% |
| Trade receivables | 40 | €37,401 | €33,551 | -€3,850 | -10.3% |
| Other amounts receivable | 41 | €1,445 | €816 | -€629 | -43.5% |
| Cash at bank and in hand | 54/58 | €40,723 | €51,188 | +€10,465 | +25.7% |
| Deferred charges and accrued income | 490/1 | €3,789 | €2,403 | -€1,386 | -36.6% |
| Total equity and liabilities | 10/49 | €119,762 | €112,982 | -€6,780 | -5.7% |
| Equity | 10/15 | €63,603 | €64,308 | +€705 | +1.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,603 | €58,308 | +€705 | +1.2% |
| Amounts payable | 17/49 | €56,159 | €48,674 | -€7,485 | -13.3% |
| Amounts payable after more than one year | 17 | €19,096 | €13,767 | -€5,329 | -27.9% |
| Financial debts | 170/4 | €19,096 | €13,767 | -€5,329 | -27.9% |
| Amounts payable within one year | 42/48 | €37,063 | €34,907 | -€2,156 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €6,770 | €5,329 | -€1,441 | -21.3% |
| Trade debts | 44 | €2,449 | €5,317 | +€2,868 | +117.1% |
| Suppliers | 440/4 | €2,449 | €5,317 | +€2,868 | +117.1% |
| Taxes, remuneration and social security | 45 | €14,769 | €18,650 | +€3,881 | +26.3% |
| Taxes | 450/3 | €904 | €5,245 | +€4,341 | +480.2% |
| Remuneration and social security | 454/9 | €13,865 | €13,405 | -€460 | -3.3% |
| Other amounts payable | 47/48 | €13,075 | €5,611 | -€7,464 | -57.1% |
| Remuneration, social security and pensions | 62 | €84,843 | €121,348 | +€36,505 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,486 | €14,446 | +€960 | +7.1% |
| Other operating charges | 640/8 | €713 | €1,757 | +€1,044 | +146.4% |
| Gross operating margin | 9900 | €103,394 | €141,413 | +€38,019 | +36.8% |
| Operating profit (loss) | 9901 | €4,352 | €3,862 | -€490 | -11.3% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €202 | +€202 | |
| Financial charges | 65/66B | €1,017 | €2,115 | +€1,098 | +108.0% |
| Recurring financial charges | 65 | €1,017 | €2,115 | +€1,098 | +108.0% |
| Profit (loss) for the period before taxes | 9903 | €3,335 | €1,949 | -€1,386 | -41.6% |
| Income taxes | 67/77 | €583 | €1,245 | +€662 | +113.6% |
| Profit (loss) for the period | 9904 | €2,752 | €704 | -€2,048 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,752 | €704 | -€2,048 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.