LUCIBAT: 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.
LUCIBAT
Largest movements
- Receivables within one year +€4,732
up €4,732 (+89.0%), from €5,314 to €10,046
of which Trade receivables: +€9,075
- Tangible fixed assets -€3,767
down €3,767 (-36.9%), from €10,214 to €6,447
- Cash +€2,174
up €2,174 (+4702.0%), from €46 to €2,220
mainly Depreciation (+€4,949) and Trade debts (+€2,633)
- Deferred charges and accrued income -€396
down €396 (-87.0%), from €455 to €59
- Trade debts +€2,633
up €2,633 (+132.1%), from €1,993 to €4,626
- Profit (loss) carried forward +€580
up €580 (+7.2%), from €8,047 to €8,627
- Tax, wage and social debts -€469
down €469 (-16.9%), from €2,773 to €2,304
- Gross operating margin -€7,884
down €7,884 (-57.4%), from €13,733 to €5,849
- Taxes -€1,781
down €1,781 (-91.8%), from €1,940 to €159
- Depreciation +€912
up €912 (+22.6%), from €4,036 to €4,949
- Other operating charges -€460
down €460 (-88.8%), from €518 to €58
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,029 | €18,773 | +€2,744 | +17.1% |
| Fixed assets | 21/28 | €10,214 | €6,447 | -€3,767 | -36.9% |
| Tangible fixed assets | 22/27 | €10,214 | €6,447 | -€3,767 | -36.9% |
| Furniture and vehicles | 24 | €10,214 | €6,447 | -€3,767 | -36.9% |
| Current assets | 29/58 | €5,816 | €12,326 | +€6,510 | +111.9% |
| Amounts receivable within one year | 40/41 | €5,314 | €10,046 | +€4,732 | +89.0% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €5,314 | €971 | -€4,343 | -81.7% |
| Cash at bank and in hand | 54/58 | €46 | €2,220 | +€2,174 | +4702.0% |
| Deferred charges and accrued income | 490/1 | €455 | €59 | -€396 | -87.0% |
| Total equity and liabilities | 10/49 | €16,029 | €18,773 | +€2,744 | +17.1% |
| Equity | 10/15 | €8,047 | €8,627 | +€580 | +7.2% |
| Profit (loss) carried forward | 14 | €8,047 | €8,627 | +€580 | +7.2% |
| Amounts payable | 17/49 | €7,983 | €10,146 | +€2,164 | +27.1% |
| Amounts payable within one year | 42/48 | €7,983 | €10,146 | +€2,164 | +27.1% |
| Trade debts | 44 | €1,993 | €4,626 | +€2,633 | +132.1% |
| Suppliers | 440/4 | €1,993 | €4,626 | +€2,633 | +132.1% |
| Taxes, remuneration and social security | 45 | €2,773 | €2,304 | -€469 | -16.9% |
| Taxes | 450/3 | €2,773 | €2,304 | -€469 | -16.9% |
| Other amounts payable | 47/48 | €3,217 | €3,217 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,036 | €4,949 | +€912 | +22.6% |
| Other operating charges | 640/8 | €518 | €58 | -€460 | -88.8% |
| Gross operating margin | 9900 | €13,733 | €5,849 | -€7,884 | -57.4% |
| Operating profit (loss) | 9901 | €9,179 | €842 | -€8,336 | -90.8% |
| Financial charges | 65/66B | €165 | €103 | -€62 | -37.8% |
| Recurring financial charges | 65 | €165 | €103 | -€62 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €9,013 | €739 | -€8,274 | -91.8% |
| Income taxes | 67/77 | €1,940 | €159 | -€1,781 | -91.8% |
| Profit (loss) for the period | 9904 | €7,073 | €580 | -€6,493 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,073 | €580 | -€6,493 | -91.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.