Lucitia: what changed
Two fiscal 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.
Lucitia
Largest movements
- Cash -€70,669
down €70,669 (-69.9%), from €101,131 to €30,462
mainly Contributions, distributions and other (-€125,554) and Tax, wage and social debts (-€21,985)
- Receivables within one year -€19,592
down €19,592 (-61.9%), from €31,669 to €12,077
of which Trade receivables: -€10,269
- Profit (loss) carried forward -€89,515
down €89,515 (-100.0%), from €89,515 to €0
- Other debts +€36,365
up €36,365, from €0 to €36,365
- Tax, wage and social debts -€21,985
down €21,985 (-69.3%), from €31,723 to €9,739
of which Taxes: -€14,553
- Trade debts -€14,815
down €14,815 (-85.4%), from €17,352 to €2,537
- Gross operating margin +€1,372
up €1,372 (+3.0%), from €46,330 to €47,702
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.
Cash bridge derived
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 | €141,470 | €51,118 | -€90,352 | -63.9% |
| Fixed assets | 21/28 | €8,670 | €8,579 | -€91 | -1.1% |
| Tangible fixed assets | 22/27 | €8,670 | €8,579 | -€91 | -1.1% |
| Plant, machinery and equipment | 23 | €609 | €397 | -€211 | -34.7% |
| Furniture and vehicles | 24 | €1,271 | €2,142 | +€871 | +68.5% |
| Other tangible fixed assets | 26 | €6,791 | €6,040 | -€751 | -11.1% |
| Current assets | 29/58 | €132,800 | €42,539 | -€90,261 | -68.0% |
| Amounts receivable within one year | 40/41 | €31,669 | €12,077 | -€19,592 | -61.9% |
| Trade receivables | 40 | €22,105 | €11,836 | -€10,269 | -46.5% |
| Other amounts receivable | 41 | €9,564 | €241 | -€9,323 | -97.5% |
| Cash at bank and in hand | 54/58 | €101,131 | €30,462 | -€70,669 | -69.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €141,470 | €51,118 | -€90,352 | -63.9% |
| Equity | 10/15 | €91,515 | €2,000 | -€89,515 | -97.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,515 | €0 | -€89,515 | -100.0% |
| Amounts payable | 17/49 | €49,955 | €49,118 | -€837 | -1.7% |
| Amounts payable within one year | 42/48 | €49,076 | €48,641 | -€435 | -0.9% |
| Trade debts | 44 | €17,352 | €2,537 | -€14,815 | -85.4% |
| Suppliers | 440/4 | €17,352 | €2,537 | -€14,815 | -85.4% |
| Taxes, remuneration and social security | 45 | €31,723 | €9,739 | -€21,985 | -69.3% |
| Taxes | 450/3 | €22,245 | €7,692 | -€14,553 | -65.4% |
| Remuneration and social security | 454/9 | €9,478 | €2,047 | -€7,431 | -78.4% |
| Other amounts payable | 47/48 | €0 | €36,365 | +€36,365 | |
| Accrued charges and deferred income | 492/3 | €879 | €477 | -€402 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,468 | €1,729 | +€262 | +17.8% |
| Other operating charges | 640/8 | €118 | €570 | +€452 | +383.4% |
| Gross operating margin | 9900 | €46,330 | €47,702 | +€1,372 | +3.0% |
| Operating profit (loss) | 9901 | €44,744 | €45,402 | +€658 | +1.5% |
| Financial income | 75/76B | €25 | €323 | +€298 | +1195.8% |
| Recurring financial income | 75 | €25 | €323 | +€298 | +1195.8% |
| Financial charges | 65/66B | €70 | €78 | +€8 | +11.9% |
| Recurring financial charges | 65 | €70 | €78 | +€8 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €44,699 | €45,647 | +€948 | +2.1% |
| Income taxes | 67/77 | €9,199 | €9,609 | +€409 | +4.4% |
| Profit (loss) for the period | 9904 | €35,500 | €36,038 | +€539 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,500 | €36,038 | +€539 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.