Lucidina: 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.
Lucidina
Largest movements
- Receivables within one year -€41,066
down €41,066 (-76.3%), from €53,829 to €12,763
of which Trade receivables: -€52,970
- Deferred charges and accrued income -€26,195
down €26,195 (-100%), from €26,195 to €0
- Cash -€18,801
down €18,801 (-25.3%), from €74,297 to €55,495
mainly Other debts (-€64,979) and Contributions, distributions and other (-€26,400)
- Tangible fixed assets +€4,557
up €4,557 (+191%), from €2,389 to €6,946
of which Plant, machinery and equipment: +€3,773
- Other debts -€64,979
down €64,979 (-71.1%), from €91,379 to €26,400
- Tax, wage and social debts -€18,399
down €18,399 (-85.4%), from €21,541 to €3,143
of which Taxes: -€18,399
- Trade debts +€1,721
up €1,721 (+172%), from €998 to €2,719
- Gross operating margin -€54,830
down €54,830 (-52.7%), from €104,137 to €49,307
- Taxes -€11,703
down €11,703 (-60.2%), from €19,443 to €7,740
- Other operating charges +€1,587
up €1,587 (+18.5%), from €8,601 to €10,188
- Depreciation +€1,179
up €1,179 (+111%), from €1,060 to €2,240
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 | €156,710 | €75,204 | -€81,506 | -52.0% |
| Fixed assets | 21/28 | €2,389 | €6,946 | +€4,557 | +191% |
| Tangible fixed assets | 22/27 | €2,389 | €6,946 | +€4,557 | +191% |
| Plant, machinery and equipment | 23 | €195 | €3,969 | +€3,773 | +1,931% |
| Furniture and vehicles | 24 | €2,194 | €2,977 | +€783 | +35.7% |
| Current assets | 29/58 | €154,321 | €68,258 | -€86,062 | -55.8% |
| Amounts receivable within one year | 40/41 | €53,829 | €12,763 | -€41,066 | -76.3% |
| Trade receivables | 40 | €52,970 | €0 | -€52,970 | -100% |
| Other amounts receivable | 41 | €859 | €12,763 | +€11,904 | +1,386% |
| Cash at bank and in hand | 54/58 | €74,297 | €55,495 | -€18,801 | -25.3% |
| Deferred charges and accrued income | 490/1 | €26,195 | €0 | -€26,195 | -100% |
| Total equity and liabilities | 10/49 | €156,710 | €75,204 | -€81,506 | -52.0% |
| Equity | 10/15 | €42,792 | €42,813 | +€21 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,192 | €24,213 | +€21 | +0.1% |
| Distributable reserves | 133 | €24,192 | €24,213 | +€21 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,918 | €32,391 | -€81,527 | -71.6% |
| Amounts payable within one year | 42/48 | €113,918 | €32,391 | -€81,527 | -71.6% |
| Financial debts | 43 | - | €129 | +€129 | |
| Credit institutions | 430/8 | - | €129 | +€129 | |
| Trade debts | 44 | €998 | €2,719 | +€1,721 | +172% |
| Suppliers | 440/4 | €998 | €2,719 | +€1,721 | +172% |
| Taxes, remuneration and social security | 45 | €21,541 | €3,143 | -€18,399 | -85.4% |
| Taxes | 450/3 | €19,731 | €1,333 | -€18,399 | -93.2% |
| Remuneration and social security | 454/9 | €1,810 | €1,810 | = | 0.0% |
| Other amounts payable | 47/48 | €91,379 | €26,400 | -€64,979 | -71.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €2,240 | +€1,179 | +111% |
| Other operating charges | 640/8 | €8,601 | €10,188 | +€1,587 | +18.5% |
| Gross operating margin | 9900 | €104,137 | €49,307 | -€54,830 | -52.7% |
| Operating profit (loss) | 9901 | €94,476 | €36,880 | -€57,597 | -61.0% |
| Financial income | 75/76B | €121 | €150 | +€29 | +24.0% |
| Recurring financial income | 75 | €121 | €150 | +€29 | +24.0% |
| Financial charges | 65/66B | €2,900 | €2,869 | -€31 | -1.1% |
| Recurring financial charges | 65 | €2,900 | €2,869 | -€31 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €91,698 | €34,161 | -€57,536 | -62.7% |
| Income taxes | 67/77 | €19,443 | €7,740 | -€11,703 | -60.2% |
| Profit (loss) for the period | 9904 | €72,255 | €26,421 | -€45,834 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,255 | €26,421 | -€45,834 | -63.4% |
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 27 October 2026 via checked.be.