LUCHADA: 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.
LUCHADA
Largest movements
- Tangible fixed assets +€21,453
up €21,453 (+9.4%), from €227,579 to €249,032
of which Land and buildings: +€20,264
- Financial fixed assets +€10,000
up €10,000 (+26.3%), from €38,050 to €48,050
- Profit (loss) carried forward +€63,689
up €63,689 (+80.5%), from €79,092 to €142,782
- Other debts -€51,165
down €51,165 (-61.2%), from €83,555 to €32,391
- Tax, wage and social debts +€18,366
up €18,366 (+139.7%), from €13,148 to €31,514
- Gross operating margin +€48,419
up €48,419 (+106.3%), from €45,542 to €93,961
- Taxes +€13,311
up €13,311 (+219.8%), from €6,057 to €19,368
- Depreciation -€10,624
down €10,624 (-59.6%), from €17,815 to €7,192
- Financial charges -€2,213
down €2,213 (-30.8%), from €7,196 to €4,983
- Financial income +€1,783
up €1,783 (+117.5%), from €1,518 to €3,301
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 | €384,343 | €415,478 | +€31,135 | +8.1% |
| Fixed assets | 21/28 | €265,629 | €297,082 | +€31,453 | +11.8% |
| Tangible fixed assets | 22/27 | €227,579 | €249,032 | +€21,453 | +9.4% |
| Land and buildings | 22 | €221,401 | €241,665 | +€20,264 | +9.2% |
| Furniture and vehicles | 24 | €6,178 | €7,367 | +€1,189 | +19.2% |
| Financial fixed assets | 28 | €38,050 | €48,050 | +€10,000 | +26.3% |
| Current assets | 29/58 | €118,714 | €118,396 | -€318 | -0.3% |
| Amounts receivable within one year | 40/41 | €112,724 | €111,544 | -€1,180 | -1.0% |
| Trade receivables | 40 | €22,937 | €12,726 | -€10,212 | -44.5% |
| Other amounts receivable | 41 | €89,787 | €98,819 | +€9,032 | +10.1% |
| Cash at bank and in hand | 54/58 | €3,389 | €4,751 | +€1,362 | +40.2% |
| Deferred charges and accrued income | 490/1 | €2,601 | €2,100 | -€501 | -19.3% |
| Total equity and liabilities | 10/49 | €384,343 | €415,478 | +€31,135 | +8.1% |
| Equity | 10/15 | €115,618 | €179,307 | +€63,689 | +55.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,926 | €17,926 | = | 0.0% |
| Distributable reserves | 133 | €17,926 | €17,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,092 | €142,782 | +€63,689 | +80.5% |
| Amounts payable | 17/49 | €268,725 | €236,171 | -€32,555 | -12.1% |
| Amounts payable after more than one year | 17 | €136,842 | €133,829 | -€3,013 | -2.2% |
| Financial debts | 170/4 | €136,842 | €133,829 | -€3,013 | -2.2% |
| Amounts payable within one year | 42/48 | €131,884 | €102,342 | -€29,542 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €16,763 | €16,400 | -€362 | -2.2% |
| Financial debts | 43 | €1,805 | €2,222 | +€417 | +23.1% |
| Other loans | 439 | €1,805 | €2,222 | +€417 | +23.1% |
| Trade debts | 44 | €16,613 | €19,815 | +€3,202 | +19.3% |
| Suppliers | 440/4 | €16,613 | €19,815 | +€3,202 | +19.3% |
| Taxes, remuneration and social security | 45 | €13,148 | €31,514 | +€18,366 | +139.7% |
| Taxes | 450/3 | €13,148 | €31,514 | +€18,366 | +139.7% |
| Other amounts payable | 47/48 | €83,555 | €32,391 | -€51,165 | -61.2% |
| Non-recurring operating income | 76A | - | €10,071 | +€10,071 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,815 | €7,192 | -€10,624 | -59.6% |
| Other operating charges | 640/8 | €1,377 | €2,030 | +€654 | +47.5% |
| Gross operating margin | 9900 | €45,542 | €93,961 | +€48,419 | +106.3% |
| Operating profit (loss) | 9901 | €26,350 | €84,739 | +€58,389 | +221.6% |
| Financial income | 75/76B | €1,518 | €3,301 | +€1,783 | +117.5% |
| Recurring financial income | 75 | €1,518 | €3,301 | +€1,783 | +117.5% |
| Financial charges | 65/66B | €7,196 | €4,983 | -€2,213 | -30.8% |
| Recurring financial charges | 65 | €7,196 | €4,983 | -€2,213 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €20,672 | €83,057 | +€62,386 | +301.8% |
| Income taxes | 67/77 | €6,057 | €19,368 | +€13,311 | +219.8% |
| Profit (loss) for the period | 9904 | €14,615 | €63,689 | +€49,074 | +335.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,615 | €63,689 | +€49,074 | +335.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.