LUCILIUS: 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.
LUCILIUS
Largest movements
- Receivables within one year +€45,656
up €45,656 (+179%), from €25,469 to €71,125
of which Trade receivables: +€23,572
- Cash -€25,411
down €25,411 (-22.7%), from €112,188 to €86,777
mainly Receivables within one year (-€45,656) and Contributions, distributions and other (-€45,000)
- Tangible fixed assets -€4,134
down €4,134 (-3.4%), from €120,693 to €116,559
of which Land and buildings: -€2,993
- Profit (loss) carried forward +€14,445
up €14,445 (+17.2%), from €83,764 to €98,209
- Trade debts +€5,882
up €5,882 (+51.2%), from €11,495 to €17,376
- Debts after one year -€4,731
down €4,731 (-4.1%), from €114,949 to €110,218
- Gross operating margin -€27,148
down €27,148 (-23.7%), from €114,456 to €87,308
- Taxes -€2,936
down €2,936 (-14.3%), from €20,554 to €17,618
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 | €261,816 | €275,558 | +€13,742 | +5.2% |
| Fixed assets | 21/28 | €121,473 | €117,339 | -€4,134 | -3.4% |
| Tangible fixed assets | 22/27 | €120,693 | €116,559 | -€4,134 | -3.4% |
| Land and buildings | 22 | €118,517 | €115,525 | -€2,993 | -2.5% |
| Furniture and vehicles | 24 | €2,176 | €1,034 | -€1,142 | -52.5% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €140,343 | €158,220 | +€17,877 | +12.7% |
| Amounts receivable within one year | 40/41 | €25,469 | €71,125 | +€45,656 | +179% |
| Trade receivables | 40 | €25,000 | €48,572 | +€23,572 | +94.3% |
| Other amounts receivable | 41 | €469 | €22,553 | +€22,084 | +4,706% |
| Cash at bank and in hand | 54/58 | €112,188 | €86,777 | -€25,411 | -22.7% |
| Deferred charges and accrued income | 490/1 | €2,685 | €317 | -€2,368 | -88.2% |
| Total equity and liabilities | 10/49 | €261,816 | €275,558 | +€13,742 | +5.2% |
| Equity | 10/15 | €103,764 | €118,209 | +€14,445 | +13.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,764 | €98,209 | +€14,445 | +17.2% |
| Amounts payable | 17/49 | €158,052 | €157,349 | -€703 | -0.4% |
| Amounts payable after more than one year | 17 | €114,949 | €110,218 | -€4,731 | -4.1% |
| Financial debts | 170/4 | €114,949 | €110,218 | -€4,731 | -4.1% |
| Amounts payable within one year | 42/48 | €43,103 | €47,131 | +€4,028 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €4,161 | €4,375 | +€215 | +5.2% |
| Trade debts | 44 | €11,495 | €17,376 | +€5,882 | +51.2% |
| Suppliers | 440/4 | €11,495 | €17,376 | +€5,882 | +51.2% |
| Taxes, remuneration and social security | 45 | €27,447 | €25,379 | -€2,068 | -7.5% |
| Taxes | 450/3 | €27,447 | €25,379 | -€2,068 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,105 | €4,134 | +€30 | +0.7% |
| Other operating charges | 640/8 | €818 | €400 | -€418 | -51.1% |
| Gross operating margin | 9900 | €114,456 | €87,308 | -€27,148 | -23.7% |
| Operating profit (loss) | 9901 | €109,534 | €82,774 | -€26,760 | -24.4% |
| Financial income | 75/76B | €59 | €539 | +€480 | +815% |
| Recurring financial income | 75 | €59 | €539 | +€480 | +815% |
| Financial charges | 65/66B | €5,931 | €6,249 | +€318 | +5.4% |
| Recurring financial charges | 65 | €5,931 | €6,249 | +€318 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €103,662 | €77,063 | -€26,598 | -25.7% |
| Income taxes | 67/77 | €20,554 | €17,618 | -€2,936 | -14.3% |
| Profit (loss) for the period | 9904 | €83,108 | €59,445 | -€23,662 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,108 | €59,445 | -€23,662 | -28.5% |
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 18 October 2026 via checked.be.