LucidIT 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.
LucidIT Consulting
Largest movements
- Current investments +€12,163
up €12,163 (+55.2%), from €22,040 to €34,204
- Receivables within one year -€10,347
down €10,347 (-34.8%), from €29,741 to €19,394
of which Other amounts receivable: -€10,146
- Tangible fixed assets -€4,513
down €4,513 (-23.5%), from €19,200 to €14,687
- Cash +€2,132
up €2,132 (+3.6%), from €59,511 to €61,643
mainly Tax, wage and social debts (+€14,541) and Receivables within one year (+€10,347)
- Other debts -€22,638
down €22,638 (-22.5%), from €100,729 to €78,091
- Tax, wage and social debts +€14,541
up €14,541 (+199%), from €7,290 to €21,831
- Accrued charges and deferred income +€5,905
up €5,905 (+29,275%), from €20 to €5,925
- Gross operating margin +€8,172
up €8,172 (+77.9%), from €10,490 to €18,662
- Taxes +€2,278
up €2,278 (+75.0%), from €3,038 to €5,316
- Depreciation +€2,005
up €2,005 (+41.3%), from €4,852 to €6,857
- Other operating charges +€269
up €269 (+33.3%), from €807 to €1,076
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 | €134,411 | €132,303 | -€2,108 | -1.6% |
| Fixed assets | 21/28 | €21,775 | €16,962 | -€4,813 | -22.1% |
| Tangible fixed assets | 22/27 | €19,200 | €14,687 | -€4,513 | -23.5% |
| Furniture and vehicles | 24 | €19,200 | €14,687 | -€4,513 | -23.5% |
| Financial fixed assets | 28 | €2,575 | €2,275 | -€300 | -11.7% |
| Current assets | 29/58 | €112,636 | €115,341 | +€2,705 | +2.4% |
| Amounts receivable within one year | 40/41 | €29,741 | €19,394 | -€10,347 | -34.8% |
| Trade receivables | 40 | €15,199 | €14,998 | -€201 | -1.3% |
| Other amounts receivable | 41 | €14,542 | €4,396 | -€10,146 | -69.8% |
| Current investments | 50/53 | €22,040 | €34,204 | +€12,163 | +55.2% |
| Cash at bank and in hand | 54/58 | €59,511 | €61,643 | +€2,132 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,344 | €100 | -€1,244 | -92.6% |
| Total equity and liabilities | 10/49 | €134,411 | €132,303 | -€2,108 | -1.6% |
| Equity | 10/15 | €18,600 | €19,095 | +€495 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €495 | +€495 | |
| Amounts payable | 17/49 | €115,811 | €113,208 | -€2,603 | -2.2% |
| Amounts payable within one year | 42/48 | €115,791 | €107,283 | -€8,508 | -7.3% |
| Trade debts | 44 | €7,772 | €7,361 | -€411 | -5.3% |
| Suppliers | 440/4 | €7,772 | €7,361 | -€411 | -5.3% |
| Taxes, remuneration and social security | 45 | €7,290 | €21,831 | +€14,541 | +199% |
| Taxes | 450/3 | €7,290 | €21,831 | +€14,541 | +199% |
| Other amounts payable | 47/48 | €100,729 | €78,091 | -€22,638 | -22.5% |
| Accrued charges and deferred income | 492/3 | €20 | €5,925 | +€5,905 | +29,275% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,852 | €6,857 | +€2,005 | +41.3% |
| Other operating charges | 640/8 | €807 | €1,076 | +€269 | +33.3% |
| Gross operating margin | 9900 | €10,490 | €18,662 | +€8,172 | +77.9% |
| Operating profit (loss) | 9901 | €4,830 | €10,729 | +€5,899 | +122% |
| Financial income | 75/76B | €59 | €165 | +€106 | +178% |
| Recurring financial income | 75 | €59 | €165 | +€106 | +178% |
| Financial charges | 65/66B | €64 | €83 | +€20 | +30.9% |
| Recurring financial charges | 65 | €64 | €83 | +€20 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €4,826 | €10,811 | +€5,985 | +124% |
| Income taxes | 67/77 | €3,038 | €5,316 | +€2,278 | +75.0% |
| Profit (loss) for the period | 9904 | €1,789 | €5,495 | +€3,707 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €1,789 | €5,495 | +€3,707 | +207% |
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 20 October 2026 via checked.be.