Lucia-C: 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.
Lucia-C
Largest movements
- Receivables within one year +€82,624
up €82,624 (+235.5%), from €35,091 to €117,715
of which Trade receivables: +€82,624
- Cash -€2,522
down €2,522 (-56.9%), from €4,430 to €1,908
mainly Receivables within one year (-€82,624) and Other debts (-€7,255)
- Tangible fixed assets -€1,229
down €1,229 (-41.9%), from €2,931 to €1,702
- Reserves +€58,213
up €58,213 (+353.4%), from €16,470 to €74,683
of which Distributable reserves: +€58,213
- Tax, wage and social debts +€16,983
up €16,983 (+285.7%), from €5,944 to €22,927
- Trade debts +€11,332
up €11,332 (+573.7%), from €1,975 to €13,307
- Other debts -€7,255
down €7,255 (-63.9%), from €11,346 to €4,090
- Gross operating margin +€60,724
up €60,724 (+358.2%), from €16,951 to €77,675
- Taxes +€14,558
up €14,558 (+406.0%), from €3,585 to €18,144
- Other operating charges -€989
no longer reported in 2025 (was €989)
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 | €42,451 | €121,324 | +€78,873 | +185.8% |
| Fixed assets | 21/28 | €2,931 | €1,702 | -€1,229 | -41.9% |
| Tangible fixed assets | 22/27 | €2,931 | €1,702 | -€1,229 | -41.9% |
| Furniture and vehicles | 24 | €2,931 | €1,702 | -€1,229 | -41.9% |
| Current assets | 29/58 | €39,520 | €119,622 | +€80,102 | +202.7% |
| Amounts receivable within one year | 40/41 | €35,091 | €117,715 | +€82,624 | +235.5% |
| Trade receivables | 40 | €34,995 | €117,619 | +€82,624 | +236.1% |
| Other amounts receivable | 41 | €96 | €96 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,430 | €1,908 | -€2,522 | -56.9% |
| Total equity and liabilities | 10/49 | €42,451 | €121,324 | +€78,873 | +185.8% |
| Equity | 10/15 | €22,670 | €80,883 | +€58,213 | +256.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,470 | €74,683 | +€58,213 | +353.4% |
| Non-distributable reserves | 130/1 | €1,575 | €1,575 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,575 | €1,575 | = | 0.0% |
| Distributable reserves | 133 | €14,895 | €73,108 | +€58,213 | +390.8% |
| Amounts payable | 17/49 | €19,781 | €40,441 | +€20,660 | +104.4% |
| Amounts payable within one year | 42/48 | €19,266 | €40,324 | +€21,059 | +109.3% |
| Trade debts | 44 | €1,975 | €13,307 | +€11,332 | +573.7% |
| Suppliers | 440/4 | €1,975 | €13,307 | +€11,332 | +573.7% |
| Taxes, remuneration and social security | 45 | €5,944 | €22,927 | +€16,983 | +285.7% |
| Taxes | 450/3 | €5,944 | €22,927 | +€16,983 | +285.7% |
| Other amounts payable | 47/48 | €11,346 | €4,090 | -€7,255 | -63.9% |
| Accrued charges and deferred income | 492/3 | €516 | €117 | -€399 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,352 | €1,229 | -€124 | -9.2% |
| Other operating charges | 640/8 | €989 | - | -€989 | |
| Gross operating margin | 9900 | €16,951 | €77,675 | +€60,724 | +358.2% |
| Operating profit (loss) | 9901 | €14,610 | €76,446 | +€61,837 | +423.3% |
| Financial charges | 65/66B | €90 | €90 | +€0 | +0.3% |
| Recurring financial charges | 65 | €90 | €90 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €14,520 | €76,356 | +€61,836 | +425.9% |
| Income taxes | 67/77 | €3,585 | €18,144 | +€14,558 | +406.0% |
| Profit (loss) for the period | 9904 | €10,935 | €58,213 | +€47,278 | +432.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,935 | €58,213 | +€47,278 | +432.4% |
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 10 October 2026 via checked.be.