LuCHAnt: 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.
LuCHAnt
Largest movements
- Current investments +€21,632
new in 2025: €21,632
- Cash -€6,872
down €6,872 (-9.1%), from €75,376 to €68,504
mainly Current investments (-€21,632) and Receivables within one year (-€4,478)
- Receivables within one year +€4,478
up €4,478 (+2,362%), from €190 to €4,668
of which Trade receivables: +€4,668
- Deferred charges and accrued income -€1,249
down €1,249 (-59.5%), from €2,099 to €850
- Reserves +€16,400
up €16,400 (+29.9%), from €54,900 to €71,300
- Tax, wage and social debts +€1,815
up €1,815 (+12.8%), from €14,152 to €15,966
- Gross operating margin +€4,754
up €4,754 (+24.5%), from €19,439 to €24,193
- Financial charges +€1,182
up €1,182 (+165%), from €718 to €1,900
- Taxes +€758
up €758 (+18.9%), from €4,010 to €4,769
- Financial income +€291
new in 2025: €291
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.
Derived cash bridge
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 | €78,041 | €96,280 | +€18,239 | +23.4% |
| Fixed assets | 21/28 | €376 | €626 | +€250 | +66.4% |
| Tangible fixed assets | 22/27 | €376 | €626 | +€250 | +66.4% |
| Furniture and vehicles | 24 | €376 | €626 | +€250 | +66.4% |
| Current assets | 29/58 | €77,665 | €95,654 | +€17,989 | +23.2% |
| Amounts receivable within one year | 40/41 | €190 | €4,668 | +€4,478 | +2,362% |
| Trade receivables | 40 | - | €4,668 | +€4,668 | |
| Other amounts receivable | 41 | €190 | - | -€190 | |
| Current investments | 50/53 | - | €21,632 | +€21,632 | |
| Cash at bank and in hand | 54/58 | €75,376 | €68,504 | -€6,872 | -9.1% |
| Deferred charges and accrued income | 490/1 | €2,099 | €850 | -€1,249 | -59.5% |
| Total equity and liabilities | 10/49 | €78,041 | €96,280 | +€18,239 | +23.4% |
| Equity | 10/15 | €59,926 | €76,376 | +€16,450 | +27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,900 | €71,300 | +€16,400 | +29.9% |
| Distributable reserves | 133 | €54,900 | €71,300 | +€16,400 | +29.9% |
| Profit (loss) carried forward | 14 | €26 | €76 | +€50 | +195% |
| Amounts payable | 17/49 | €18,115 | €19,904 | +€1,789 | +9.9% |
| Amounts payable within one year | 42/48 | €17,548 | €19,217 | +€1,670 | +9.5% |
| Trade debts | 44 | €1,695 | €1,091 | -€604 | -35.7% |
| Suppliers | 440/4 | €1,695 | €1,091 | -€604 | -35.7% |
| Taxes, remuneration and social security | 45 | €14,152 | €15,966 | +€1,815 | +12.8% |
| Taxes | 450/3 | €14,152 | €15,966 | +€1,815 | +12.8% |
| Other amounts payable | 47/48 | €1,701 | €2,160 | +€460 | +27.0% |
| Accrued charges and deferred income | 492/3 | €568 | €687 | +€119 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €489 | -€241 | -33.0% |
| Other operating charges | 640/8 | €850 | €876 | +€27 | +3.2% |
| Gross operating margin | 9900 | €19,439 | €24,193 | +€4,754 | +24.5% |
| Operating profit (loss) | 9901 | €17,859 | €22,828 | +€4,968 | +27.8% |
| Financial income | 75/76B | - | €291 | +€291 | |
| Recurring financial income | 75 | - | €291 | +€291 | |
| Financial charges | 65/66B | €718 | €1,900 | +€1,182 | +165% |
| Recurring financial charges | 65 | €718 | €1,900 | +€1,182 | +165% |
| Profit (loss) for the period before taxes | 9903 | €17,141 | €21,219 | +€4,077 | +23.8% |
| Income taxes | 67/77 | €4,010 | €4,769 | +€758 | +18.9% |
| Profit (loss) for the period | 9904 | €13,131 | €16,450 | +€3,319 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,131 | €16,450 | +€3,319 | +25.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.