LUCK: 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.
LUCK
Largest movements
- Receivables within one year -€111,362
no longer reported in 2025 (was €111,362)
of which Other amounts receivable: -€100,050
- Cash -€20,702
down €20,702 (-14.7%), from €140,409 to €119,708
mainly Contributions, distributions and other (-€167,927) and Provisions (-€54,289)
- Tangible fixed assets -€9,504
down €9,504 (-8.6%), from €111,035 to €101,531
- Contributions -€167,927
down €167,927 (-62.7%), from €267,927 to €100,000
- Profit (loss) carried forward +€133,587
no longer reported in 2025 (was -€133,587)
- Reserves -€119,873
down €119,873 (-73.6%), from €162,866 to €42,993
of which Tax-exempt reserves: -€162,866
- Provisions -€54,289
no longer reported in 2025 (was €54,289)
- Debts after one year +€40,000
new in 2025: €40,000
- Taxes +€31,329
new in 2025: €31,329
- Financial income -€2,434
down €2,434 (-46.6%), from €5,220 to €2,786
- Gross operating margin +€439
up €439 (+8.6%), from €5,116 to €5,555
- Depreciation +€375
up €375 (+4.1%), from €9,129 to €9,504
- Other operating charges -€67
down €67 (-3.4%), from €1,979 to €1,912
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 | €362,806 | €221,239 | -€141,567 | -39.0% |
| Fixed assets | 21/28 | €111,035 | €101,531 | -€9,504 | -8.6% |
| Tangible fixed assets | 22/27 | €111,035 | €101,531 | -€9,504 | -8.6% |
| Land and buildings | 22 | €111,035 | €101,531 | -€9,504 | -8.6% |
| Current assets | 29/58 | €251,771 | €119,708 | -€132,063 | -52.5% |
| Amounts receivable within one year | 40/41 | €111,362 | - | -€111,362 | |
| Trade receivables | 40 | €11,311 | - | -€11,311 | |
| Other amounts receivable | 41 | €100,050 | - | -€100,050 | |
| Cash at bank and in hand | 54/58 | €140,409 | €119,708 | -€20,702 | -14.7% |
| Total equity and liabilities | 10/49 | €362,806 | €221,239 | -€141,567 | -39.0% |
| Equity | 10/15 | €297,206 | €142,993 | -€154,213 | -51.9% |
| Contributions | 10/11 | €267,927 | €100,000 | -€167,927 | -62.7% |
| Reserves | 13 | €162,866 | €42,993 | -€119,873 | -73.6% |
| Tax-exempt reserves | 132 | €162,866 | - | -€162,866 | |
| Distributable reserves | 133 | - | €42,993 | +€42,993 | |
| Profit (loss) carried forward | 14 | -€133,587 | - | +€133,587 | |
| Provisions and deferred taxes | 16 | €54,289 | - | -€54,289 | |
| Deferred taxes | 168 | €54,289 | - | -€54,289 | |
| Amounts payable | 17/49 | €11,311 | €78,246 | +€66,934 | +591.7% |
| Amounts payable after more than one year | 17 | - | €40,000 | +€40,000 | |
| Financial debts | 170/4 | - | €40,000 | +€40,000 | |
| Amounts payable within one year | 42/48 | €11,311 | €38,246 | +€26,934 | +238.1% |
| Trade debts | 44 | €11,311 | €826 | -€10,485 | -92.7% |
| Suppliers | 440/4 | €11,311 | €826 | -€10,485 | -92.7% |
| Taxes, remuneration and social security | 45 | - | €31,329 | +€31,329 | |
| Taxes | 450/3 | - | €31,329 | +€31,329 | |
| Other amounts payable | 47/48 | - | €6,091 | +€6,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,129 | €9,504 | +€375 | +4.1% |
| Other operating charges | 640/8 | €1,979 | €1,912 | -€67 | -3.4% |
| Gross operating margin | 9900 | €5,116 | €5,555 | +€439 | +8.6% |
| Operating profit (loss) | 9901 | -€5,992 | -€5,862 | +€131 | +2.2% |
| Financial income | 75/76B | €5,220 | €2,786 | -€2,434 | -46.6% |
| Recurring financial income | 75 | €5,220 | €2,786 | -€2,434 | -46.6% |
| Financial charges | 65/66B | €6,153 | €6,170 | +€17 | +0.3% |
| Recurring financial charges | 65 | €6,153 | €6,170 | +€17 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,925 | -€9,245 | -€2,320 | -33.5% |
| Transfer from deferred taxes | 780 | €69 | €54,289 | +€54,220 | +78934.3% |
| Income taxes | 67/77 | - | €31,329 | +€31,329 | |
| Profit (loss) for the period | 9904 | -€6,857 | €13,714 | +€20,571 | |
| Transfer from tax-exempt reserves | 789 | €206 | €162,866 | +€162,660 | +78930.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,651 | €176,580 | +€183,231 |
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 9 October 2026 via checked.be.