LUCILÈNE: 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.
LUCILÈNE
Largest movements
- Cash +€84,039
up €84,039 (+46.5%), from €180,819 to €264,858
mainly Net result for the year (+€451,903) and Receivables within one year (+€27,683)
- Reserves +€451,903
up €451,903 (+740%), from €61,066 to €512,970
- Debts after one year -€420,000
down €420,000 (-9.0%), from €4.7m to €4.2m
- Financial income +€300,000
new in 2025: €300,000
- Gross operating margin +€119,054
up €119,054 (+74.6%), from €159,600 to €278,654
- Taxes +€28,836
up €28,836 (+184%), from €15,646 to €44,482
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 | €4,870,602 | €4,926,958 | +€56,356 | +1.2% |
| Fixed assets | 21/28 | €4,650,000 | €4,650,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,650,000 | €4,650,000 | = | 0.0% |
| Current assets | 29/58 | €220,602 | €276,958 | +€56,356 | +25.5% |
| Amounts receivable within one year | 40/41 | €39,783 | €12,100 | -€27,683 | -69.6% |
| Trade receivables | 40 | €24,200 | €12,100 | -€12,100 | -50.0% |
| Other amounts receivable | 41 | €15,583 | €0 | -€15,583 | -100% |
| Cash at bank and in hand | 54/58 | €180,819 | €264,858 | +€84,039 | +46.5% |
| Total equity and liabilities | 10/49 | €4,870,602 | €4,926,958 | +€56,356 | +1.2% |
| Equity | 10/15 | €111,066 | €562,970 | +€451,903 | +407% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €61,066 | €512,970 | +€451,903 | +740% |
| Distributable reserves | 133 | €61,066 | €512,970 | +€451,903 | +740% |
| Amounts payable | 17/49 | €4,759,536 | €4,363,989 | -€395,547 | -8.3% |
| Amounts payable after more than one year | 17 | €4,650,000 | €4,230,000 | -€420,000 | -9.0% |
| Other amounts payable | 178/9 | €4,650,000 | €4,230,000 | -€420,000 | -9.0% |
| Amounts payable within one year | 42/48 | €27,605 | €52,293 | +€24,688 | +89.4% |
| Trade debts | 44 | €59 | €35 | -€24 | -40.6% |
| Suppliers | 440/4 | €59 | €35 | -€24 | -40.6% |
| Taxes, remuneration and social security | 45 | €27,546 | €52,258 | +€24,712 | +89.7% |
| Taxes | 450/3 | €27,546 | €51,777 | +€24,231 | +88.0% |
| Remuneration and social security | 454/9 | - | €480 | +€480 | |
| Accrued charges and deferred income | 492/3 | €81,931 | €81,696 | -€235 | -0.3% |
| Other operating charges | 640/8 | €913 | €528 | -€386 | -42.2% |
| Gross operating margin | 9900 | €159,600 | €278,654 | +€119,054 | +74.6% |
| Operating profit (loss) | 9901 | €158,687 | €278,126 | +€119,439 | +75.3% |
| Financial income | 75/76B | - | €300,000 | +€300,000 | |
| Recurring financial income | 75 | - | €300,000 | +€300,000 | |
| Financial charges | 65/66B | €81,975 | €81,741 | -€234 | -0.3% |
| Recurring financial charges | 65 | €81,975 | €81,741 | -€234 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €76,713 | €496,385 | +€419,673 | +547% |
| Income taxes | 67/77 | €15,646 | €44,482 | +€28,836 | +184% |
| Profit (loss) for the period | 9904 | €61,066 | €451,903 | +€390,837 | +640% |
| Profit (loss) for the period to be appropriated | 9905 | €61,066 | €451,903 | +€390,837 | +640% |
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 27 October 2026 via checked.be.