LUCIEFER STYLE: 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.
LUCIEFER STYLE
Largest movements
- Receivables within one year -€1,181
down €1,181 (-99.9%), from €1,183 to €2
- Cash -€121
down €121 (-76.5%), from €158 to €37
mainly Net result for the year (-€2,247) and Trade debts (-€109)
- Profit (loss) carried forward -€2,247
down €2,247 (-86.7%), from -€2,591 to -€4,838
- Other debts +€1,054
up €1,054 (+57.8%), from €1,823 to €2,877
- Trade debts -€109
no longer reported in 2023 (was €109)
- Other operating charges +€1,681
new in 2023: €1,681
- Gross operating margin +€1,398
up €1,398 (+76.1%), from -€1,839 to -€440
- Depreciation -€710
no longer reported in 2023 (was €710)
- Purchases and services +€440
new in 2023: €440
- Financial charges +€83
up €83 (+195%), from €43 to €126
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,341 | €39 | -€1,302 | -97.1% |
| Current assets | 29/58 | €1,341 | €39 | -€1,302 | -97.1% |
| Amounts receivable within one year | 40/41 | €1,183 | €2 | -€1,181 | -99.9% |
| Other amounts receivable | 41 | €1,183 | €2 | -€1,181 | -99.9% |
| Cash at bank and in hand | 54/58 | €158 | €37 | -€121 | -76.5% |
| Total equity and liabilities | 10/49 | €1,341 | €39 | -€1,302 | -97.1% |
| Equity | 10/15 | -€591 | -€2,838 | -€2,247 | -380% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,591 | -€4,838 | -€2,247 | -86.7% |
| Amounts payable | 17/49 | €1,932 | €2,877 | +€945 | +48.9% |
| Amounts payable within one year | 42/48 | €1,932 | €2,877 | +€945 | +48.9% |
| Trade debts | 44 | €109 | - | -€109 | |
| Suppliers | 440/4 | €109 | - | -€109 | |
| Other amounts payable | 47/48 | €1,823 | €2,877 | +€1,054 | +57.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €440 | +€440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | - | -€710 | |
| Other operating charges | 640/8 | - | €1,681 | +€1,681 | |
| Gross operating margin | 9900 | -€1,839 | -€440 | +€1,398 | +76.1% |
| Operating profit (loss) | 9901 | -€2,549 | -€2,121 | +€427 | +16.8% |
| Financial charges | 65/66B | €43 | €126 | +€83 | +195% |
| Recurring financial charges | 65 | €43 | €126 | +€83 | +195% |
| Profit (loss) for the period before taxes | 9903 | -€2,591 | -€2,247 | +€344 | +13.3% |
| Profit (loss) for the period | 9904 | -€2,591 | -€2,247 | +€344 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,591 | -€2,247 | +€344 | +13.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.