LUCIEN: 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.
LUCIEN
Largest movements
- Receivables within one year +€31,686
up €31,686 (+21.3%), from €148,819 to €180,505
of which Other amounts receivable: +€33,505
- Cash -€6,058
down €6,058 (-97.2%), from €6,232 to €174
mainly Receivables within one year (-€31,686) and Current portion of long-term debt (-€11,950)
- Other debts +€16,197
up €16,197 (+23.8%), from €68,090 to €84,287
- Current portion of long-term debt -€11,950
down €11,950 (-100%), from €11,950 to €0
- Trade debts +€9,327
up €9,327 (+565%), from €1,651 to €10,978
- Profit (loss) carried forward +€9,255
up €9,255 (+11.8%), from €78,224 to €87,478
- Tax, wage and social debts +€2,799
up €2,799 (+10.8%), from €25,986 to €28,786
of which Remuneration and social security: +€3,025
- Gross operating margin -€65,276
down €65,276 (-87.1%), from €74,947 to €9,671
- Taxes -€15,368
down €15,368 (-81.0%), from €18,967 to €3,599
- Financial income +€6,798
up €6,798 (+586%), from €1,161 to €7,959
- Financial charges +€3,254
up €3,254 (+232%), from €1,402 to €4,656
- Other operating charges -€2,088
down €2,088 (-94.6%), from €2,208 to €120
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 | €190,901 | €216,529 | +€25,628 | +13.4% |
| Fixed assets | 21/28 | €30,000 | €30,000 | = | 0.0% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €160,901 | €186,529 | +€25,628 | +15.9% |
| Amounts receivable after more than one year | 29 | €5,850 | €5,850 | = | 0.0% |
| Trade receivables | 290 | €5,850 | €0 | -€5,850 | -100% |
| Other amounts receivable | 291 | - | €5,850 | +€5,850 | |
| Amounts receivable within one year | 40/41 | €148,819 | €180,505 | +€31,686 | +21.3% |
| Trade receivables | 40 | €1,819 | €0 | -€1,819 | -100% |
| Other amounts receivable | 41 | €147,000 | €180,505 | +€33,505 | +22.8% |
| Cash at bank and in hand | 54/58 | €6,232 | €174 | -€6,058 | -97.2% |
| Total equity and liabilities | 10/49 | €190,901 | €216,529 | +€25,628 | +13.4% |
| Equity | 10/15 | €83,224 | €92,478 | +€9,255 | +11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,224 | €87,478 | +€9,255 | +11.8% |
| Amounts payable | 17/49 | €107,677 | €124,051 | +€16,373 | +15.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €107,677 | €124,051 | +€16,373 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €11,950 | €0 | -€11,950 | -100% |
| Trade debts | 44 | €1,651 | €10,978 | +€9,327 | +565% |
| Suppliers | 440/4 | €1,651 | €10,978 | +€9,327 | +565% |
| Taxes, remuneration and social security | 45 | €25,986 | €28,786 | +€2,799 | +10.8% |
| Taxes | 450/3 | €25,986 | €25,761 | -€225 | -0.9% |
| Remuneration and social security | 454/9 | - | €3,025 | +€3,025 | |
| Other amounts payable | 47/48 | €68,090 | €84,287 | +€16,197 | +23.8% |
| Other operating charges | 640/8 | €2,208 | €120 | -€2,088 | -94.6% |
| Gross operating margin | 9900 | €74,947 | €9,671 | -€65,276 | -87.1% |
| Operating profit (loss) | 9901 | €72,739 | €9,551 | -€63,188 | -86.9% |
| Financial income | 75/76B | €1,161 | €7,959 | +€6,798 | +586% |
| Recurring financial income | 75 | €1,161 | €7,959 | +€6,798 | +586% |
| Financial charges | 65/66B | €1,402 | €4,656 | +€3,254 | +232% |
| Recurring financial charges | 65 | €1,402 | €4,656 | +€3,254 | +232% |
| Profit (loss) for the period before taxes | 9903 | €72,498 | €12,853 | -€59,644 | -82.3% |
| Income taxes | 67/77 | €18,967 | €3,599 | -€15,368 | -81.0% |
| Profit (loss) for the period | 9904 | €53,530 | €9,255 | -€44,276 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,530 | €9,255 | -€44,276 | -82.7% |
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 23 October 2026 via checked.be.