Lucius: 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.
Lucius
Largest movements
- Receivables within one year -€27,477
down €27,477 (-48.6%), from €56,527 to €29,050
of which Other amounts receivable: -€16,047
- Tangible fixed assets -€8,447
down €8,447 (-46.5%), from €18,147 to €9,700
of which Furniture and vehicles: -€7,389
- Cash +€2,567
up €2,567 (+1.6%), from €162,401 to €164,968
mainly Other debts (+€80,766) and Receivables within one year (+€27,477)
- Reserves -€94,711
down €94,711 (-59.3%), from €159,644 to €64,932
of which Distributable reserves: -€94,711
- Other debts +€80,766
up €80,766 (+243.7%), from €33,136 to €113,902
- Tax, wage and social debts -€12,965
down €12,965 (-82.5%), from €15,715 to €2,750
- Trade debts -€5,231
down €5,231 (-53.5%), from €9,771 to €4,540
- Gross operating margin -€7,992
down €7,992 (-15.5%), from €51,554 to €43,562
- Taxes -€4,232
down €4,232 (-28.5%), from €14,830 to €10,597
- Financial income -€3,122
down €3,122 (-100.0%), from €3,123 to €1
- Depreciation +€1,427
up €1,427 (+14.0%), from €10,226 to €11,652
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 | €241,337 | €209,195 | -€32,142 | -13.3% |
| Fixed assets | 21/28 | €18,147 | €9,700 | -€8,447 | -46.5% |
| Tangible fixed assets | 22/27 | €18,147 | €9,700 | -€8,447 | -46.5% |
| Furniture and vehicles | 24 | €11,849 | €4,459 | -€7,389 | -62.4% |
| Other tangible fixed assets | 26 | €6,299 | €5,241 | -€1,058 | -16.8% |
| Current assets | 29/58 | €223,189 | €199,495 | -€23,695 | -10.6% |
| Amounts receivable within one year | 40/41 | €56,527 | €29,050 | -€27,477 | -48.6% |
| Trade receivables | 40 | €36,399 | €24,969 | -€11,430 | -31.4% |
| Other amounts receivable | 41 | €20,128 | €4,081 | -€16,047 | -79.7% |
| Cash at bank and in hand | 54/58 | €162,401 | €164,968 | +€2,567 | +1.6% |
| Deferred charges and accrued income | 490/1 | €4,262 | €5,477 | +€1,215 | +28.5% |
| Total equity and liabilities | 10/49 | €241,337 | €209,195 | -€32,142 | -13.3% |
| Equity | 10/15 | €182,714 | €88,003 | -€94,711 | -51.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €159,644 | €64,932 | -€94,711 | -59.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €159,644 | €64,932 | -€94,711 | -59.3% |
| Profit (loss) carried forward | 14 | €15,011 | €15,011 | = | 0.0% |
| Amounts payable | 17/49 | €58,622 | €121,192 | +€62,569 | +106.7% |
| Amounts payable within one year | 42/48 | €58,622 | €121,192 | +€62,569 | +106.7% |
| Trade debts | 44 | €9,771 | €4,540 | -€5,231 | -53.5% |
| Suppliers | 440/4 | €9,771 | €4,540 | -€5,231 | -53.5% |
| Taxes, remuneration and social security | 45 | €15,715 | €2,750 | -€12,965 | -82.5% |
| Taxes | 450/3 | €15,715 | €2,750 | -€12,965 | -82.5% |
| Other amounts payable | 47/48 | €33,136 | €113,902 | +€80,766 | +243.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,226 | €11,652 | +€1,427 | +14.0% |
| Other operating charges | 640/8 | €1,661 | €2,048 | +€387 | +23.3% |
| Gross operating margin | 9900 | €51,554 | €43,562 | -€7,992 | -15.5% |
| Operating profit (loss) | 9901 | €39,667 | €29,861 | -€9,806 | -24.7% |
| Financial income | 75/76B | €3,123 | €1 | -€3,122 | -100.0% |
| Recurring financial income | 75 | €3,123 | €1 | -€3,122 | -100.0% |
| Financial charges | 65/66B | €64 | €74 | +€10 | +15.0% |
| Recurring financial charges | 65 | €64 | €74 | +€10 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €42,726 | €29,788 | -€12,938 | -30.3% |
| Income taxes | 67/77 | €14,830 | €10,597 | -€4,232 | -28.5% |
| Profit (loss) for the period | 9904 | €27,896 | €19,190 | -€8,706 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,896 | €19,190 | -€8,706 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.