LUCIDOX: 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.
LUCIDOX
Largest movements
- Tangible fixed assets -€8,124
down €8,124 (-3.1%), from €259,664 to €251,540
of which Land and buildings: -€6,153
- Cash -€3,334
down €3,334 (-98.2%), from €3,397 to €62
mainly Net result for the year (-€9,671) and Trade debts (-€2,664)
- Profit (loss) carried forward -€9,671
down €9,671 (-23.4%), from €41,270 to €31,599
- Other debts +€5,999
up €5,999 (+922%), from €651 to €6,650
- Gross operating margin -€17,910
down €17,910 (-74.2%), from €24,122 to €6,212
- Taxes -€2,346
down €2,346 (-100%), from €2,346 to €0
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 | €294,692 | €285,463 | -€9,228 | -3.1% |
| Fixed assets | 21/28 | €261,464 | €253,340 | -€8,124 | -3.1% |
| Tangible fixed assets | 22/27 | €259,664 | €251,540 | -€8,124 | -3.1% |
| Land and buildings | 22 | €256,146 | €249,993 | -€6,153 | -2.4% |
| Furniture and vehicles | 24 | €3,518 | €1,547 | -€1,971 | -56.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €33,228 | €32,124 | -€1,104 | -3.3% |
| Amounts receivable within one year | 40/41 | €29,252 | €28,829 | -€422 | -1.4% |
| Trade receivables | 40 | €50 | €0 | -€50 | -100% |
| Other amounts receivable | 41 | €29,202 | €28,829 | -€372 | -1.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,397 | €62 | -€3,334 | -98.2% |
| Deferred charges and accrued income | 490/1 | €580 | €3,232 | +€2,652 | +458% |
| Total equity and liabilities | 10/49 | €294,692 | €285,463 | -€9,228 | -3.1% |
| Equity | 10/15 | €141,270 | €131,599 | -€9,671 | -6.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,270 | €31,599 | -€9,671 | -23.4% |
| Amounts payable | 17/49 | €153,422 | €153,864 | +€442 | +0.3% |
| Amounts payable after more than one year | 17 | €137,000 | €137,000 | = | 0.0% |
| Financial debts | 170/4 | €137,000 | €137,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,102 | €11,384 | +€1,282 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €717 | €0 | -€717 | -100% |
| Credit institutions | 430/8 | €717 | €0 | -€717 | -100% |
| Trade debts | 44 | €3,856 | €1,192 | -€2,664 | -69.1% |
| Suppliers | 440/4 | €3,856 | €1,192 | -€2,664 | -69.1% |
| Taxes, remuneration and social security | 45 | €4,878 | €3,543 | -€1,335 | -27.4% |
| Taxes | 450/3 | €4,878 | €3,543 | -€1,335 | -27.4% |
| Other amounts payable | 47/48 | €651 | €6,650 | +€5,999 | +922% |
| Accrued charges and deferred income | 492/3 | €6,320 | €5,480 | -€840 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,270 | €8,124 | -€146 | -1.8% |
| Other operating charges | 640/8 | €1,570 | €1,753 | +€183 | +11.7% |
| Gross operating margin | 9900 | €24,122 | €6,212 | -€17,910 | -74.2% |
| Operating profit (loss) | 9901 | €14,282 | -€3,666 | -€17,948 | |
| Financial income | 75/76B | €204 | €0 | -€204 | -100% |
| Recurring financial income | 75 | €204 | €0 | -€204 | -100% |
| Financial charges | 65/66B | €5,986 | €6,005 | +€19 | +0.3% |
| Recurring financial charges | 65 | €5,986 | €6,005 | +€19 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €8,500 | -€9,671 | -€18,171 | |
| Income taxes | 67/77 | €2,346 | €0 | -€2,346 | -100% |
| Profit (loss) for the period | 9904 | €6,154 | -€9,671 | -€15,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,154 | -€9,671 | -€15,825 |
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.