LUCIDA CONSULTING: 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.
LUCIDA CONSULTING
Largest movements
- Receivables within one year +€19,898
up €19,898 (+59.7%), from €33,347 to €53,244
of which Trade receivables: +€10,962
- Tangible fixed assets -€9,979
down €9,979 (-22.9%), from €43,541 to €33,562
- Deferred charges and accrued income -€7,500
down €7,500 (-25.0%), from €30,000 to €22,500
- Cash -€5,753
down €5,753 (-28.9%), from €19,909 to €14,156
mainly Receivables within one year (-€19,898) and Contributions, distributions and other (-€10,000)
- Reserves -€10,000
down €10,000 (-9.4%), from €106,860 to €96,860
of which Distributable reserves: -€10,000
- Tax, wage and social debts +€3,212
up €3,212 (+55.2%), from €5,822 to €9,034
- Trade debts +€2,563
up €2,563, from €0 to €2,563
- Taxes +€6,220
up €6,220 (+282%), from €2,205 to €8,425
- Gross operating margin -€1,328
down €1,328 (-4.6%), from €29,194 to €27,865
- Depreciation -€619
down €619 (-5.0%), from €12,401 to €11,781
- Financial charges +€355
up €355 (+6.1%), from €5,841 to €6,196
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 | €126,797 | €123,463 | -€3,334 | -2.6% |
| Fixed assets | 21/28 | €43,541 | €33,562 | -€9,979 | -22.9% |
| Tangible fixed assets | 22/27 | €43,541 | €33,562 | -€9,979 | -22.9% |
| Furniture and vehicles | 24 | €43,541 | €33,562 | -€9,979 | -22.9% |
| Current assets | 29/58 | €83,256 | €89,901 | +€6,645 | +8.0% |
| Amounts receivable within one year | 40/41 | €33,347 | €53,244 | +€19,898 | +59.7% |
| Trade receivables | 40 | €20,695 | €31,657 | +€10,962 | +53.0% |
| Other amounts receivable | 41 | €12,652 | €21,588 | +€8,936 | +70.6% |
| Cash at bank and in hand | 54/58 | €19,909 | €14,156 | -€5,753 | -28.9% |
| Deferred charges and accrued income | 490/1 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Total equity and liabilities | 10/49 | €126,797 | €123,463 | -€3,334 | -2.6% |
| Equity | 10/15 | €120,975 | €111,866 | -€9,110 | -7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €106,860 | €96,860 | -€10,000 | -9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €101,000 | €91,000 | -€10,000 | -9.9% |
| Profit (loss) carried forward | 14 | €1,715 | €2,606 | +€890 | +51.9% |
| Amounts payable | 17/49 | €5,822 | €11,597 | +€5,776 | +99.2% |
| Amounts payable within one year | 42/48 | €5,822 | €11,597 | +€5,776 | +99.2% |
| Trade debts | 44 | €0 | €2,563 | +€2,563 | |
| Suppliers | 440/4 | €0 | €2,563 | +€2,563 | |
| Taxes, remuneration and social security | 45 | €5,822 | €9,034 | +€3,212 | +55.2% |
| Taxes | 450/3 | €5,822 | €9,034 | +€3,212 | +55.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,401 | €11,781 | -€619 | -5.0% |
| Other operating charges | 640/8 | €770 | €642 | -€127 | -16.6% |
| Gross operating margin | 9900 | €29,194 | €27,865 | -€1,328 | -4.6% |
| Operating profit (loss) | 9901 | €16,024 | €15,442 | -€582 | -3.6% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €5,841 | €6,196 | +€355 | +6.1% |
| Recurring financial charges | 65 | €5,841 | €6,196 | +€355 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €10,183 | €9,315 | -€868 | -8.5% |
| Income taxes | 67/77 | €2,205 | €8,425 | +€6,220 | +282% |
| Profit (loss) for the period | 9904 | €7,978 | €890 | -€7,088 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,978 | €890 | -€7,088 | -88.8% |
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 21 October 2026 via checked.be.