LUCIGO: what changed
Two fiscal 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.
LUCIGO
Largest movements
- Cash +€150,969
up €150,969 (+167.9%), from €89,934 to €240,903
mainly Net result for the year (+€196,200) and Receivables within one year (+€100,587)
- Receivables within one year -€100,587
down €100,587 (-35.3%), from €285,106 to €184,519
of which Trade receivables: -€100,606
- Other debts +€58,483
up €58,483 (+19.7%), from €296,808 to €355,292
- Tax, wage and social debts -€9,446
down €9,446 (-11.5%), from €82,010 to €72,564
of which Taxes: -€6,334
- Gross operating margin -€58,271
down €58,271 (-18.3%), from €318,941 to €260,670
- Taxes -€12,658
down €12,658 (-16.9%), from €74,868 to €62,211
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.
Cash bridge derived
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 | €380,133 | €429,294 | +€49,161 | +12.9% |
| Fixed assets | 21/28 | €4,518 | €3,183 | -€1,335 | -29.5% |
| Tangible fixed assets | 22/27 | €4,518 | €3,183 | -€1,335 | -29.5% |
| Furniture and vehicles | 24 | €2,963 | €1,836 | -€1,128 | -38.0% |
| Other tangible fixed assets | 26 | €1,554 | €1,347 | -€207 | -13.3% |
| Current assets | 29/58 | €375,615 | €426,111 | +€50,496 | +13.4% |
| Amounts receivable within one year | 40/41 | €285,106 | €184,519 | -€100,587 | -35.3% |
| Trade receivables | 40 | €285,106 | €184,500 | -€100,606 | -35.3% |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €89,934 | €240,903 | +€150,969 | +167.9% |
| Deferred charges and accrued income | 490/1 | €575 | €689 | +€114 | +19.9% |
| Total equity and liabilities | 10/49 | €380,133 | €429,294 | +€49,161 | +12.9% |
| Equity | 10/15 | €1,015 | €1,216 | +€200 | +19.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15 | €216 | +€200 | +1302.0% |
| Amounts payable | 17/49 | €379,117 | €428,079 | +€48,961 | +12.9% |
| Amounts payable within one year | 42/48 | €378,925 | €427,879 | +€48,953 | +12.9% |
| Trade debts | 44 | €108 | €23 | -€84 | -78.5% |
| Suppliers | 440/4 | €108 | €23 | -€84 | -78.5% |
| Taxes, remuneration and social security | 45 | €82,010 | €72,564 | -€9,446 | -11.5% |
| Taxes | 450/3 | €78,898 | €72,564 | -€6,334 | -8.0% |
| Remuneration and social security | 454/9 | €3,112 | - | -€3,112 | |
| Other amounts payable | 47/48 | €296,808 | €355,292 | +€58,483 | +19.7% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,115 | €1,814 | -€301 | -14.2% |
| Other operating charges | 640/8 | €577 | €395 | -€182 | -31.5% |
| Gross operating margin | 9900 | €318,941 | €260,670 | -€58,271 | -18.3% |
| Operating profit (loss) | 9901 | €316,249 | €258,461 | -€57,788 | -18.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €49 | €50 | +€1 | +3.0% |
| Recurring financial charges | 65 | €49 | €50 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €316,201 | €258,411 | -€57,790 | -18.3% |
| Income taxes | 67/77 | €74,868 | €62,211 | -€12,658 | -16.9% |
| Profit (loss) for the period | 9904 | €241,333 | €196,200 | -€45,132 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €241,333 | €196,200 | -€45,132 | -18.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.