LUCIANO CONSTRUCT: 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.
LUCIANO CONSTRUCT
Largest movements
- Cash +€27,668
up €27,668 (+1,783%), from €1,552 to €29,220
mainly Trade debts (+€34,129) and Net result for the year (+€11,444)
- Receivables within one year +€8,549
up €8,549 (+24.4%), from €35,100 to €43,650
of which Trade receivables: +€15,515
- Tangible fixed assets -€7,843
down €7,843 (-24.5%), from €32,025 to €24,182
- Trade debts +€34,129
up €34,129 (+218%), from €15,673 to €49,802
of which Suppliers: +€28,962
- Profit (loss) carried forward +€11,444
up €11,444 (+108%), from €10,611 to €22,056
- Debts after one year -€9,209
down €9,209 (-45.0%), from €20,485 to €11,276
- Tax, wage and social debts -€4,563
down €4,563 (-61.3%), from €7,443 to €2,881
of which Remuneration and social security: -€5,700
- Other debts -€2,700
no longer reported in 2025 (was €2,700)
- Turnover +€81,789
up €81,789 (+62.5%), from €130,954 to €212,743
- Purchases and services +€68,301
up €68,301 (+56.1%), from €121,668 to €189,969
- Gross operating margin +€5,547
up €5,547 (+32.2%), from €17,227 to €22,774
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 | €68,677 | €97,052 | +€28,375 | +41.3% |
| Fixed assets | 21/28 | €32,025 | €24,182 | -€7,843 | -24.5% |
| Tangible fixed assets | 22/27 | €32,025 | €24,182 | -€7,843 | -24.5% |
| Furniture and vehicles | 24 | €32,025 | €24,182 | -€7,843 | -24.5% |
| Current assets | 29/58 | €36,652 | €72,870 | +€36,217 | +98.8% |
| Amounts receivable within one year | 40/41 | €35,100 | €43,650 | +€8,549 | +24.4% |
| Trade receivables | 40 | €19,995 | €35,510 | +€15,515 | +77.6% |
| Other amounts receivable | 41 | €15,106 | €8,140 | -€6,966 | -46.1% |
| Cash at bank and in hand | 54/58 | €1,552 | €29,220 | +€27,668 | +1,783% |
| Total equity and liabilities | 10/49 | €68,677 | €97,052 | +€28,375 | +41.3% |
| Equity | 10/15 | €11,911 | €23,356 | +€11,444 | +96.1% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,611 | €22,056 | +€11,444 | +108% |
| Amounts payable | 17/49 | €56,766 | €73,696 | +€16,930 | +29.8% |
| Amounts payable after more than one year | 17 | €20,485 | €11,276 | -€9,209 | -45.0% |
| Financial debts | 170/4 | €20,485 | €11,276 | -€9,209 | -45.0% |
| Amounts payable within one year | 42/48 | €36,281 | €62,420 | +€26,140 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | €10,464 | €9,737 | -€727 | -6.9% |
| Trade debts | 44 | €15,673 | €49,802 | +€34,129 | +218% |
| Suppliers | 440/4 | €7,130 | €36,092 | +€28,962 | +406% |
| Bills of exchange payable | 441 | €8,543 | €13,710 | +€5,167 | +60.5% |
| Taxes, remuneration and social security | 45 | €7,443 | €2,881 | -€4,563 | -61.3% |
| Taxes | 450/3 | €1,743 | €2,881 | +€1,138 | +65.2% |
| Remuneration and social security | 454/9 | €5,700 | - | -€5,700 | |
| Other amounts payable | 47/48 | €2,700 | - | -€2,700 | |
| Turnover | 70 | €130,954 | €212,743 | +€81,789 | +62.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €121,668 | €189,969 | +€68,301 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,189 | €7,843 | +€654 | +9.1% |
| Gross operating margin | 9900 | €17,227 | €22,774 | +€5,547 | +32.2% |
| Operating profit (loss) | 9901 | €10,038 | €14,931 | +€4,893 | +48.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,342 | €609 | -€733 | -54.6% |
| Recurring financial charges | 65 | €1,342 | €609 | -€733 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €8,695 | €14,325 | +€5,630 | +64.7% |
| Income taxes | 67/77 | €1,743 | €2,881 | +€1,138 | +65.2% |
| Profit (loss) for the period | 9904 | €6,952 | €11,444 | +€4,492 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,952 | €11,444 | +€4,492 | +64.6% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.