LUCIOLES: 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.
LUCIOLES
Largest movements
- Cash +€21,050
up €21,050 (+97.6%), from €21,572 to €42,622
mainly Net result for the year (+€37,072) and Receivables within one year (+€12,068)
- Receivables within one year -€12,068
down €12,068 (-21.8%), from €55,265 to €43,197
of which Trade receivables: -€13,576
- Deferred charges and accrued income -€3,414
down €3,414 (-81.9%), from €4,167 to €753
- Tangible fixed assets +€2,793
up €2,793, from €0 to €2,793
of which Furniture and vehicles: +€2,793
- Other debts +€5,000
up €5,000 (+15.6%), from €32,000 to €37,000
- Trade debts +€2,210
up €2,210 (+83.6%), from €2,645 to €4,855
- Gross operating margin +€10,973
up €10,973 (+25.0%), from €43,902 to €54,875
- Other operating charges +€3,827
up €3,827 (+401%), from €955 to €4,782
- Depreciation +€752
new in 2025: €752
- Taxes +€724
up €724 (+6.7%), from €10,744 to €11,468
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 | €81,004 | €89,365 | +€8,361 | +10.3% |
| Fixed assets | 21/28 | €0 | €2,793 | +€2,793 | |
| Tangible fixed assets | 22/27 | €0 | €2,793 | +€2,793 | |
| Furniture and vehicles | 24 | €0 | €2,793 | +€2,793 | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Current assets | 29/58 | €81,004 | €86,572 | +€5,568 | +6.9% |
| Amounts receivable within one year | 40/41 | €55,265 | €43,197 | -€12,068 | -21.8% |
| Trade receivables | 40 | €17,375 | €3,798 | -€13,576 | -78.1% |
| Other amounts receivable | 41 | €37,890 | €39,399 | +€1,509 | +4.0% |
| Cash at bank and in hand | 54/58 | €21,572 | €42,622 | +€21,050 | +97.6% |
| Deferred charges and accrued income | 490/1 | €4,167 | €753 | -€3,414 | -81.9% |
| Total equity and liabilities | 10/49 | €81,004 | €89,365 | +€8,361 | +10.3% |
| Equity | 10/15 | €12,083 | €12,155 | +€72 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,300 | €5,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,300 | €5,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €583 | €655 | +€72 | +12.4% |
| Amounts payable | 17/49 | €68,922 | €77,210 | +€8,289 | +12.0% |
| Amounts payable within one year | 42/48 | €68,883 | €76,811 | +€7,928 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €2,645 | €4,855 | +€2,210 | +83.6% |
| Suppliers | 440/4 | €2,645 | €4,855 | +€2,210 | +83.6% |
| Taxes, remuneration and social security | 45 | €34,238 | €34,955 | +€717 | +2.1% |
| Taxes | 450/3 | €30,838 | €31,555 | +€717 | +2.3% |
| Remuneration and social security | 454/9 | €3,400 | €3,400 | = | 0.0% |
| Other amounts payable | 47/48 | €32,000 | €37,000 | +€5,000 | +15.6% |
| Accrued charges and deferred income | 492/3 | €38 | €400 | +€361 | +939% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €752 | +€752 | |
| Other operating charges | 640/8 | €955 | €4,782 | +€3,827 | +401% |
| Gross operating margin | 9900 | €43,902 | €54,875 | +€10,973 | +25.0% |
| Operating profit (loss) | 9901 | €42,946 | €49,340 | +€6,394 | +14.9% |
| Financial income | 75/76B | €20 | €8 | -€11 | -57.8% |
| Recurring financial income | 75 | €20 | €8 | -€11 | -57.8% |
| Financial charges | 65/66B | €360 | €808 | +€449 | +125% |
| Recurring financial charges | 65 | €360 | €808 | +€449 | +125% |
| Profit (loss) for the period before taxes | 9903 | €42,606 | €48,540 | +€5,934 | +13.9% |
| Income taxes | 67/77 | €10,744 | €11,468 | +€724 | +6.7% |
| Profit (loss) for the period | 9904 | €31,862 | €37,072 | +€5,210 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,862 | €37,072 | +€5,210 | +16.4% |
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 26 October 2026 via checked.be.