LuciSun: 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.
LuciSun
Largest movements
- Cash +€129,993
up €129,993 (+603%), from €21,541 to €151,534
mainly Deferred charges and accrued income (+€80,000) and Accrued charges and deferred income (+€78,867)
- Deferred charges and accrued income -€80,000
no longer reported in 2025 (was €80,000)
- Receivables within one year +€61,125
up €61,125 (+97.2%), from €62,858 to €123,984
of which Trade receivables: +€60,651
- Accrued charges and deferred income +€78,867
new in 2025: €78,867
- Reserves +€31,103
up €31,103 (+40.6%), from €76,650 to €107,752
- Tax, wage and social debts +€22,208
up €22,208 (+50.1%), from €44,328 to €66,536
of which Taxes: +€16,308
- Other debts -€19,968
down €19,968 (-53.7%), from €37,169 to €17,201
- Gross operating margin -€45,217
down €45,217 (-15.1%), from €298,936 to €253,719
- Staff costs -€12,589
down €12,589 (-6.0%), from €210,240 to €197,650
- Financial charges +€3,247
up €3,247 (+224%), from €1,449 to €4,696
of which Financial charges: +€3,022
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,191 | €280,356 | +€110,165 | +64.7% |
| Fixed assets | 21/28 | €5,792 | €4,839 | -€953 | -16.5% |
| Intangible fixed assets | 21 | €2,425 | €1,908 | -€517 | -21.3% |
| Tangible fixed assets | 22/27 | €2,759 | €2,323 | -€435 | -15.8% |
| Plant, machinery and equipment | 23 | €530 | €440 | -€90 | -17.0% |
| Furniture and vehicles | 24 | €2,229 | €1,884 | -€346 | -15.5% |
| Financial fixed assets | 28 | €607 | €607 | = | 0.0% |
| Current assets | 29/58 | €164,399 | €275,517 | +€111,118 | +67.6% |
| Amounts receivable within one year | 40/41 | €62,858 | €123,984 | +€61,125 | +97.2% |
| Trade receivables | 40 | €59,082 | €119,733 | +€60,651 | +103% |
| Other amounts receivable | 41 | €3,776 | €4,251 | +€475 | +12.6% |
| Cash at bank and in hand | 54/58 | €21,541 | €151,534 | +€129,993 | +603% |
| Deferred charges and accrued income | 490/1 | €80,000 | - | -€80,000 | |
| Total equity and liabilities | 10/49 | €170,191 | €280,356 | +€110,165 | +64.7% |
| Equity | 10/15 | €86,650 | €117,752 | +€31,103 | +35.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €76,650 | €107,752 | +€31,103 | +40.6% |
| Distributable reserves | 133 | €76,650 | €107,752 | +€31,103 | +40.6% |
| Amounts payable | 17/49 | €83,541 | €162,604 | +€79,062 | +94.6% |
| Amounts payable within one year | 42/48 | €83,541 | €83,737 | +€196 | +0.2% |
| Trade debts | 44 | €2,044 | - | -€2,044 | |
| Suppliers | 440/4 | €2,044 | - | -€2,044 | |
| Taxes, remuneration and social security | 45 | €44,328 | €66,536 | +€22,208 | +50.1% |
| Taxes | 450/3 | €11,319 | €27,626 | +€16,308 | +144% |
| Remuneration and social security | 454/9 | €33,010 | €38,910 | +€5,901 | +17.9% |
| Other amounts payable | 47/48 | €37,169 | €17,201 | -€19,968 | -53.7% |
| Accrued charges and deferred income | 492/3 | - | €78,867 | +€78,867 | |
| Remuneration, social security and pensions | 62 | €210,240 | €197,650 | -€12,589 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,805 | €953 | -€1,852 | -66.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €298,936 | €253,719 | -€45,217 | -15.1% |
| Operating profit (loss) | 9901 | €85,504 | €54,716 | -€30,788 | -36.0% |
| Financial income | 75/76B | €2 | €0 | -€1 | -78.1% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -78.1% |
| Financial charges | 65/66B | €1,449 | €4,696 | +€3,247 | +224% |
| Recurring financial charges | 65 | €1,449 | €4,471 | +€3,022 | +209% |
| Non-recurring financial charges | 66B | - | €225 | +€225 | |
| Profit (loss) for the period before taxes | 9903 | €84,057 | €50,020 | -€34,037 | -40.5% |
| Income taxes | 67/77 | €21,000 | €18,918 | -€2,082 | -9.9% |
| Profit (loss) for the period | 9904 | €63,057 | €31,103 | -€31,955 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,057 | €31,103 | -€31,955 | -50.7% |
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.