LUCIFERNUM: 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.
LUCIFERNUM
Largest movements
- Current investments +€55,000
new in 2025: €55,000
- Cash -€48,662
down €48,662 (-86.3%), from €56,419 to €7,757
mainly Current investments (-€55,000) and Deferred charges and accrued income (-€185)
- Receivables within one year -€1,902
down €1,902 (-91.1%), from €2,089 to €186
of which Trade receivables: -€2,089
- Profit (loss) carried forward +€3,174
up €3,174 (+2.9%), from -€110,312 to -€107,138
- Gross operating margin +€1,676
up €1,676 (+32.4%), from €5,172 to €6,848
- Depreciation -€1,536
down €1,536 (-56.8%), from €2,706 to €1,170
- Other operating charges +€1,075
up €1,075 (+52.7%), from €2,039 to €3,114
- Financial income +€621
new in 2025: €621
- Financial charges -€70
down €70 (-85.1%), from €83 to €12
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 | €126,573 | €130,023 | +€3,450 | +2.7% |
| Fixed assets | 21/28 | €66,252 | €65,082 | -€1,170 | -1.8% |
| Tangible fixed assets | 22/27 | €66,222 | €65,052 | -€1,170 | -1.8% |
| Land and buildings | 22 | €66,222 | €65,052 | -€1,170 | -1.8% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €60,321 | €64,941 | +€4,620 | +7.7% |
| Amounts receivable within one year | 40/41 | €2,089 | €186 | -€1,902 | -91.1% |
| Trade receivables | 40 | €2,089 | €0 | -€2,089 | -100% |
| Other amounts receivable | 41 | - | €186 | +€186 | |
| Current investments | 50/53 | - | €55,000 | +€55,000 | |
| Cash at bank and in hand | 54/58 | €56,419 | €7,757 | -€48,662 | -86.3% |
| Deferred charges and accrued income | 490/1 | €1,813 | €1,998 | +€185 | +10.2% |
| Total equity and liabilities | 10/49 | €126,573 | €130,023 | +€3,450 | +2.7% |
| Equity | 10/15 | €124,133 | €127,307 | +€3,174 | +2.6% |
| Contributions | 10/11 | €195,953 | €195,953 | = | 0.0% |
| Capital | 10 | €195,953 | €195,953 | = | 0.0% |
| Issued capital | 100 | €195,953 | €195,953 | = | 0.0% |
| Revaluation surpluses | 12 | €837 | €837 | = | 0.0% |
| Reserves | 13 | €37,655 | €37,655 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,328 | €2,328 | = | 0.0% |
| Legal reserve | 130 | €2,328 | €2,328 | = | 0.0% |
| Distributable reserves | 133 | €35,327 | €35,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,312 | -€107,138 | +€3,174 | +2.9% |
| Amounts payable | 17/49 | €2,440 | €2,717 | +€277 | +11.3% |
| Amounts payable within one year | 42/48 | €670 | €896 | +€226 | +33.7% |
| Trade debts | 44 | €0 | €226 | +€226 | |
| Suppliers | 440/4 | €0 | €226 | +€226 | |
| Other amounts payable | 47/48 | €670 | €670 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,770 | €1,821 | +€51 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,706 | €1,170 | -€1,536 | -56.8% |
| Other operating charges | 640/8 | €2,039 | €3,114 | +€1,075 | +52.7% |
| Gross operating margin | 9900 | €5,172 | €6,848 | +€1,676 | +32.4% |
| Operating profit (loss) | 9901 | €427 | €2,565 | +€2,138 | +501% |
| Financial income | 75/76B | - | €621 | +€621 | |
| Recurring financial income | 75 | - | €621 | +€621 | |
| Financial charges | 65/66B | €83 | €12 | -€70 | -85.1% |
| Recurring financial charges | 65 | €83 | €12 | -€70 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €344 | €3,174 | +€2,829 | +822% |
| Profit (loss) for the period | 9904 | €344 | €3,174 | +€2,829 | +822% |
| Profit (loss) for the period to be appropriated | 9905 | €344 | €3,174 | +€2,829 | +822% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.