Lucion Management: 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.
Lucion Management
Largest movements
- Receivables within one year +€163,626
up €163,626 (+111%), from €147,831 to €311,456
of which Other amounts receivable: +€307,626
- Current investments +€55,250
new in 2025: €55,250
- Other debts +€330,010
up €330,010 (+817%), from €40,407 to €370,417
- Profit (loss) carried forward -€293,745
no longer reported in 2025 (was €293,745)
- Reserves +€212,211
up €212,211 (+183%), from €115,679 to €327,891
- Current portion of long-term debt -€56,580
down €56,580 (-68.5%), from €82,561 to €25,980
- Tax, wage and social debts +€26,193
up €26,193 (+206%), from €12,692 to €38,885
- Gross operating margin +€309,158
up €309,158 (+245%), from €126,410 to €435,568
- Taxes +€85,189
up €85,189 (+282%), from €30,183 to €115,372
- Financial income -€50,000
no longer reported in 2025 (was €50,000)
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 | €548,406 | €766,782 | +€218,376 | +39.8% |
| Fixed assets | 21/28 | €400,185 | €400,000 | -€185 | 0.0% |
| Tangible fixed assets | 22/27 | €185 | - | -€185 | |
| Furniture and vehicles | 24 | €185 | - | -€185 | |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €148,221 | €366,782 | +€218,561 | +147% |
| Amounts receivable within one year | 40/41 | €147,831 | €311,456 | +€163,626 | +111% |
| Trade receivables | 40 | €144,000 | - | -€144,000 | |
| Other amounts receivable | 41 | €3,831 | €311,456 | +€307,626 | +8,030% |
| Current investments | 50/53 | - | €55,250 | +€55,250 | |
| Cash at bank and in hand | 54/58 | €390 | €76 | -€315 | -80.6% |
| Total equity and liabilities | 10/49 | €548,406 | €766,782 | +€218,376 | +39.8% |
| Equity | 10/15 | €411,424 | €329,891 | -€81,533 | -19.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €115,679 | €327,891 | +€212,211 | +183% |
| Distributable reserves | 133 | €115,679 | €327,891 | +€212,211 | +183% |
| Profit (loss) carried forward | 14 | €293,745 | - | -€293,745 | |
| Amounts payable | 17/49 | €136,982 | €436,891 | +€299,909 | +219% |
| Amounts payable within one year | 42/48 | €136,982 | €436,891 | +€299,909 | +219% |
| Current portion of amounts payable after more than one year | 42 | €82,561 | €25,980 | -€56,580 | -68.5% |
| Trade debts | 44 | €1,322 | €1,609 | +€287 | +21.7% |
| Suppliers | 440/4 | €1,322 | €1,609 | +€287 | +21.7% |
| Taxes, remuneration and social security | 45 | €12,692 | €38,885 | +€26,193 | +206% |
| Taxes | 450/3 | €12,692 | €38,885 | +€26,193 | +206% |
| Other amounts payable | 47/48 | €40,407 | €370,417 | +€330,010 | +817% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €185 | -€147 | -44.3% |
| Other operating charges | 640/8 | €256 | €835 | +€579 | +226% |
| Gross operating margin | 9900 | €126,410 | €435,568 | +€309,158 | +245% |
| Operating profit (loss) | 9901 | €125,822 | €434,548 | +€308,726 | +245% |
| Financial income | 75/76B | €50,000 | - | -€50,000 | |
| Recurring financial income | 75 | €50,000 | - | -€50,000 | |
| Financial charges | 65/66B | €3,192 | €709 | -€2,484 | -77.8% |
| Recurring financial charges | 65 | €3,192 | €709 | -€2,484 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €172,630 | €433,839 | +€261,210 | +151% |
| Income taxes | 67/77 | €30,183 | €115,372 | +€85,189 | +282% |
| Profit (loss) for the period | 9904 | €142,446 | €318,467 | +€176,021 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €142,446 | €318,467 | +€176,021 | +124% |
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 20 October 2026 via checked.be.