Lucid Detailing: 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.
Lucid Detailing
Largest movements
- Tangible fixed assets -€28,432
down €28,432 (-17.9%), from €158,754 to €130,323
of which Furniture and vehicles: -€22,656
- Cash +€17,776
up €17,776 (+135%), from €13,127 to €30,903
mainly Net result for the year (+€54,252) and Depreciation (+€43,675)
- Receivables within one year +€15,110
up €15,110 (+30.9%), from €48,895 to €64,004
of which Trade receivables: +€9,236
- Stocks and contracts +€9,159
up €9,159 (+65.9%), from €13,904 to €23,062
- Deferred charges and accrued income -€4,410
down €4,410 (-50.4%), from €8,758 to €4,348
- Reserves +€70,000
up €70,000 (+130%), from €53,723 to €123,723
- Debts after one year -€31,026
down €31,026 (-63.8%), from €48,643 to €17,617
- Profit (loss) carried forward -€15,748
down €15,748 (-90.6%), from €17,386 to €1,637
- Tax, wage and social debts -€10,272
down €10,272 (-20.5%), from €49,999 to €39,728
of which Taxes: -€7,735
- Gross operating margin +€75,158
up €75,158 (+60.3%), from €124,652 to €199,810
- Write-downs +€18,304
new in 2025: €18,304
- Taxes +€14,808
up €14,808 (+216%), from €6,867 to €21,676
- Depreciation +€9,568
up €9,568 (+28.1%), from €34,107 to €43,675
- Staff costs -€3,191
down €3,191 (-5.3%), from €60,156 to €56,965
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 | €253,159 | €261,282 | +€8,123 | +3.2% |
| Fixed assets | 21/28 | €168,475 | €138,964 | -€29,511 | -17.5% |
| Intangible fixed assets | 21 | €1,920 | €841 | -€1,079 | -56.2% |
| Tangible fixed assets | 22/27 | €158,754 | €130,323 | -€28,432 | -17.9% |
| Plant, machinery and equipment | 23 | €7,276 | €7,776 | +€500 | +6.9% |
| Furniture and vehicles | 24 | €50,315 | €27,659 | -€22,656 | -45.0% |
| Other tangible fixed assets | 26 | €101,163 | €94,887 | -€6,276 | -6.2% |
| Financial fixed assets | 28 | €7,800 | €7,800 | = | 0.0% |
| Current assets | 29/58 | €84,684 | €122,318 | +€37,634 | +44.4% |
| Stocks and contracts in progress | 3 | €13,904 | €23,062 | +€9,159 | +65.9% |
| Stocks | 30/36 | €13,904 | €23,062 | +€9,159 | +65.9% |
| Amounts receivable within one year | 40/41 | €48,895 | €64,004 | +€15,110 | +30.9% |
| Trade receivables | 40 | €48,477 | €57,713 | +€9,236 | +19.1% |
| Other amounts receivable | 41 | €418 | €6,292 | +€5,874 | +1,406% |
| Cash at bank and in hand | 54/58 | €13,127 | €30,903 | +€17,776 | +135% |
| Deferred charges and accrued income | 490/1 | €8,758 | €4,348 | -€4,410 | -50.4% |
| Total equity and liabilities | 10/49 | €253,159 | €261,282 | +€8,123 | +3.2% |
| Equity | 10/15 | €101,109 | €155,361 | +€54,252 | +53.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €53,723 | €123,723 | +€70,000 | +130% |
| Distributable reserves | 133 | €53,723 | €123,723 | +€70,000 | +130% |
| Profit (loss) carried forward | 14 | €17,386 | €1,637 | -€15,748 | -90.6% |
| Amounts payable | 17/49 | €152,050 | €105,921 | -€46,128 | -30.3% |
| Amounts payable after more than one year | 17 | €48,643 | €17,617 | -€31,026 | -63.8% |
| Financial debts | 170/4 | €48,643 | €17,617 | -€31,026 | -63.8% |
| Amounts payable within one year | 42/48 | €102,395 | €86,688 | -€15,707 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €36,810 | €34,800 | -€2,010 | -5.5% |
| Trade debts | 44 | €14,003 | €12,161 | -€1,842 | -13.2% |
| Suppliers | 440/4 | €14,003 | €12,161 | -€1,842 | -13.2% |
| Taxes, remuneration and social security | 45 | €49,999 | €39,728 | -€10,272 | -20.5% |
| Taxes | 450/3 | €42,662 | €34,927 | -€7,735 | -18.1% |
| Remuneration and social security | 454/9 | €7,337 | €4,800 | -€2,536 | -34.6% |
| Other amounts payable | 47/48 | €1,583 | €0 | -€1,583 | -100% |
| Accrued charges and deferred income | 492/3 | €1,012 | €1,616 | +€604 | +59.7% |
| Remuneration, social security and pensions | 62 | €60,156 | €56,965 | -€3,191 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,107 | €43,675 | +€9,568 | +28.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,304 | +€18,304 | |
| Other operating charges | 640/8 | €2,282 | €2,022 | -€260 | -11.4% |
| Gross operating margin | 9900 | €124,652 | €199,810 | +€75,158 | +60.3% |
| Operating profit (loss) | 9901 | €28,106 | €78,844 | +€50,737 | +181% |
| Financial income | 75/76B | €36 | €500 | +€465 | +1,305% |
| Recurring financial income | 75 | €36 | €500 | +€465 | +1,305% |
| Financial charges | 65/66B | €3,889 | €3,417 | -€472 | -12.1% |
| Recurring financial charges | 65 | €3,889 | €3,417 | -€472 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €24,253 | €75,927 | +€51,674 | +213% |
| Income taxes | 67/77 | €6,867 | €21,676 | +€14,808 | +216% |
| Profit (loss) for the period | 9904 | €17,386 | €54,252 | +€36,866 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €17,386 | €54,252 | +€36,866 | +212% |
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 22 October 2026 via checked.be.