Lucéole: 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.
Lucéole
Largest movements
- Financial fixed assets +€129,800
up €129,800 (+12.9%), from €1.0m to €1.1m
- Intangible fixed assets -€26,251
down €26,251 (-74.8%), from €35,113 to €8,862
- Contributions +€98,450
up €98,450 (+9.0%), from €1.1m to €1.2m
- Other debts +€15,906
up €15,906 (+41.7%), from €38,116 to €54,022
- Financial income -€42,365
down €42,365 (-56.7%), from €74,656 to €32,291
- Depreciation -€4,118
down €4,118 (-48.0%), from €8,586 to €4,468
- Gross operating margin -€1,231
down €1,231 (-13.2%), from €9,300 to €8,069
- Taxes -€1,011
down €1,011 (-8.7%), from €11,561 to €10,550
- Other operating charges +€853
up €853 (+81.1%), from €1,052 to €1,905
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 | €1,169,081 | €1,269,449 | +€100,368 | +8.6% |
| Fixed assets | 21/28 | €1,044,704 | €1,148,253 | +€103,549 | +9.9% |
| Intangible fixed assets | 21 | €35,113 | €8,862 | -€26,251 | -74.8% |
| Financial fixed assets | 28 | €1,009,591 | €1,139,391 | +€129,800 | +12.9% |
| Current assets | 29/58 | €124,377 | €121,196 | -€3,181 | -2.6% |
| Amounts receivable within one year | 40/41 | €13,655 | €16,271 | +€2,616 | +19.2% |
| Trade receivables | 40 | €13,196 | €14,628 | +€1,432 | +10.9% |
| Other amounts receivable | 41 | €459 | €1,643 | +€1,184 | +258.0% |
| Cash at bank and in hand | 54/58 | €110,158 | €104,361 | -€5,797 | -5.3% |
| Deferred charges and accrued income | 490/1 | €564 | €564 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,169,081 | €1,269,449 | +€100,368 | +8.6% |
| Equity | 10/15 | €1,107,161 | €1,205,178 | +€98,017 | +8.9% |
| Contributions | 10/11 | €1,090,800 | €1,189,250 | +€98,450 | +9.0% |
| Reserves | 13 | €14,000 | €8,800 | -€5,200 | -37.1% |
| Distributable reserves | 133 | €14,000 | €8,800 | -€5,200 | -37.1% |
| Profit (loss) carried forward | 14 | €2,361 | €7,128 | +€4,767 | +201.9% |
| Amounts payable | 17/49 | €61,920 | €64,271 | +€2,351 | +3.8% |
| Amounts payable within one year | 42/48 | €61,920 | €64,271 | +€2,351 | +3.8% |
| Trade debts | 44 | €10,787 | €1,196 | -€9,591 | -88.9% |
| Suppliers | 440/4 | €10,787 | €1,196 | -€9,591 | -88.9% |
| Taxes, remuneration and social security | 45 | €13,017 | €9,053 | -€3,964 | -30.5% |
| Taxes | 450/3 | €13,017 | €9,053 | -€3,964 | -30.5% |
| Other amounts payable | 47/48 | €38,116 | €54,022 | +€15,906 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,586 | €4,468 | -€4,118 | -48.0% |
| Other operating charges | 640/8 | €1,052 | €1,905 | +€853 | +81.1% |
| Gross operating margin | 9900 | €9,300 | €8,069 | -€1,231 | -13.2% |
| Operating profit (loss) | 9901 | -€338 | €1,696 | +€2,034 | |
| Financial income | 75/76B | €74,656 | €32,291 | -€42,365 | -56.7% |
| Recurring financial income | 75 | €74,656 | €32,291 | -€42,365 | -56.7% |
| Financial charges | 65/66B | €60 | €85 | +€25 | +41.7% |
| Recurring financial charges | 65 | €60 | €85 | +€25 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €74,258 | €33,902 | -€40,356 | -54.3% |
| Income taxes | 67/77 | €11,561 | €10,550 | -€1,011 | -8.7% |
| Profit (loss) for the period | 9904 | €62,697 | €23,352 | -€39,345 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,697 | €23,352 | -€39,345 | -62.8% |
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 3 October 2026 via checked.be.