LUCID SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€1,718
up €1,718 (+25.5%), from €6,728 to €8,446
mainly Net result for the year (+€2,557) and Depreciation (+€704)
- Tangible fixed assets -€704
down €704 (-30.2%), from €2,334 to €1,630
- Receivables within one year +€686
up €686 (+3.6%), from €18,955 to €19,641
of which Trade receivables: +€664
- Reserves +€2,557
up €2,557 (+26.5%), from €9,664 to €12,221
- Trade debts -€1,285
down €1,285 (-30.7%), from €4,184 to €2,899
- Tax, wage and social debts +€525
up €525 (+5.7%), from €9,191 to €9,716
- Financial charges -€2,291
down €2,291 (-96.9%), from €2,365 to €73
- Gross operating margin +€1,553
up €1,553 (+27.5%), from €5,654 to €7,208
- Taxes +€1,456
up €1,456 (+91.7%), from €1,588 to €3,045
- Depreciation -€400
down €400 (-36.2%), from €1,104 to €704
- Staff costs -€229
no longer reported in 2025 (was €229)
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 | €29,239 | €31,036 | +€1,797 | +6.1% |
| Fixed assets | 21/28 | €2,655 | €1,951 | -€704 | -26.5% |
| Tangible fixed assets | 22/27 | €2,334 | €1,630 | -€704 | -30.2% |
| Furniture and vehicles | 24 | €2,334 | €1,630 | -€704 | -30.2% |
| Financial fixed assets | 28 | €321 | €321 | = | 0.0% |
| Current assets | 29/58 | €26,583 | €29,084 | +€2,501 | +9.4% |
| Amounts receivable within one year | 40/41 | €18,955 | €19,641 | +€686 | +3.6% |
| Trade receivables | 40 | €7,048 | €7,712 | +€664 | +9.4% |
| Other amounts receivable | 41 | €11,907 | €11,929 | +€22 | +0.2% |
| Cash at bank and in hand | 54/58 | €6,728 | €8,446 | +€1,718 | +25.5% |
| Deferred charges and accrued income | 490/1 | €901 | €998 | +€97 | +10.8% |
| Total equity and liabilities | 10/49 | €29,239 | €31,036 | +€1,797 | +6.1% |
| Equity | 10/15 | €15,864 | €18,421 | +€2,557 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,664 | €12,221 | +€2,557 | +26.5% |
| Distributable reserves | 133 | €9,664 | €12,221 | +€2,557 | +26.5% |
| Amounts payable | 17/49 | €13,375 | €12,615 | -€760 | -5.7% |
| Amounts payable within one year | 42/48 | €13,375 | €12,615 | -€760 | -5.7% |
| Trade debts | 44 | €4,184 | €2,899 | -€1,285 | -30.7% |
| Suppliers | 440/4 | €4,184 | €2,899 | -€1,285 | -30.7% |
| Taxes, remuneration and social security | 45 | €9,191 | €9,716 | +€525 | +5.7% |
| Taxes | 450/3 | €9,191 | €9,716 | +€525 | +5.7% |
| Remuneration, social security and pensions | 62 | €229 | - | -€229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104 | €704 | -€400 | -36.2% |
| Other operating charges | 640/8 | €876 | €828 | -€48 | -5.4% |
| Gross operating margin | 9900 | €5,654 | €7,208 | +€1,553 | +27.5% |
| Operating profit (loss) | 9901 | €3,445 | €5,675 | +€2,230 | +64.7% |
| Financial income | 75/76B | €152 | €0 | -€152 | -100.0% |
| Recurring financial income | 75 | €152 | €0 | -€152 | -100.0% |
| Financial charges | 65/66B | €2,365 | €73 | -€2,291 | -96.9% |
| Recurring financial charges | 65 | €2,365 | €73 | -€2,291 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €1,232 | €5,602 | +€4,370 | +355% |
| Income taxes | 67/77 | €1,588 | €3,045 | +€1,456 | +91.7% |
| Profit (loss) for the period | 9904 | -€356 | €2,557 | +€2,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€356 | €2,557 | +€2,913 |
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 16 October 2026 via checked.be.