LUCI MANAGEMENT CONSULTING: 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.
LUCI MANAGEMENT CONSULTING
Largest movements
- Cash -€79,736
down €79,736 (-83.8%), from €95,207 to €15,471
mainly Contributions, distributions and other (-€137,000) and Investment in fixed assets (net) (-€11,767)
- Current investments -€13,000
down €13,000 (-100%), from €13,000 to €0
- Tangible fixed assets +€9,393
up €9,393 (+230%), from €4,083 to €13,476
of which Furniture and vehicles: +€9,720
- Receivables within one year +€6,743
up €6,743 (+14.2%), from €47,387 to €54,130
of which Trade receivables: +€4,010
- Deferred charges and accrued income -€2,661
down €2,661 (-100%), from €2,661 to €0
- Reserves -€78,155
down €78,155 (-56.7%), from €137,930 to €59,776
- Tax, wage and social debts -€4,746
down €4,746 (-38.5%), from €12,315 to €7,569
of which Taxes: -€4,618
- Other debts +€2,025
up €2,025 (+764%), from €265 to €2,290
- Gross operating margin -€4,244
down €4,244 (-5.1%), from €83,369 to €79,124
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 | €162,378 | €83,116 | -€79,261 | -48.8% |
| Fixed assets | 21/28 | €4,123 | €13,516 | +€9,393 | +228% |
| Tangible fixed assets | 22/27 | €4,083 | €13,476 | +€9,393 | +230% |
| Furniture and vehicles | 24 | €1,079 | €10,799 | +€9,720 | +901% |
| Other tangible fixed assets | 26 | €3,004 | €2,677 | -€327 | -10.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €158,254 | €69,600 | -€88,654 | -56.0% |
| Amounts receivable within one year | 40/41 | €47,387 | €54,130 | +€6,743 | +14.2% |
| Trade receivables | 40 | €44,350 | €48,360 | +€4,010 | +9.0% |
| Other amounts receivable | 41 | €3,036 | €5,770 | +€2,733 | +90.0% |
| Current investments | 50/53 | €13,000 | €0 | -€13,000 | -100% |
| Cash at bank and in hand | 54/58 | €95,207 | €15,471 | -€79,736 | -83.8% |
| Deferred charges and accrued income | 490/1 | €2,661 | €0 | -€2,661 | -100% |
| Total equity and liabilities | 10/49 | €162,378 | €83,116 | -€79,261 | -48.8% |
| Equity | 10/15 | €147,930 | €69,776 | -€78,155 | -52.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €137,930 | €59,776 | -€78,155 | -56.7% |
| Distributable reserves | 133 | €137,930 | €59,776 | -€78,155 | -56.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,447 | €13,341 | -€1,107 | -7.7% |
| Amounts payable within one year | 42/48 | €14,447 | €13,341 | -€1,107 | -7.7% |
| Trade debts | 44 | €1,867 | €3,481 | +€1,614 | +86.5% |
| Suppliers | 440/4 | €1,867 | €3,481 | +€1,614 | +86.5% |
| Taxes, remuneration and social security | 45 | €12,315 | €7,569 | -€4,746 | -38.5% |
| Taxes | 450/3 | €12,187 | €7,569 | -€4,618 | -37.9% |
| Remuneration and social security | 454/9 | €128 | €0 | -€128 | -100% |
| Other amounts payable | 47/48 | €265 | €2,290 | +€2,025 | +764% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €2,374 | -€425 | -15.2% |
| Other operating charges | 640/8 | €614 | €566 | -€48 | -7.8% |
| Gross operating margin | 9900 | €83,369 | €79,124 | -€4,244 | -5.1% |
| Operating profit (loss) | 9901 | €79,955 | €76,183 | -€3,771 | -4.7% |
| Financial income | 75/76B | €839 | €416 | -€423 | -50.4% |
| Recurring financial income | 75 | €839 | €416 | -€423 | -50.4% |
| Financial charges | 65/66B | €810 | €362 | -€447 | -55.2% |
| Recurring financial charges | 65 | €810 | €362 | -€447 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €79,984 | €76,237 | -€3,747 | -4.7% |
| Income taxes | 67/77 | €17,213 | €17,392 | +€178 | +1.0% |
| Profit (loss) for the period | 9904 | €62,771 | €58,845 | -€3,926 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,771 | €58,845 | -€3,926 | -6.3% |
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.