LUCKA: 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.
LUCKA
Largest movements
- Tangible fixed assets -€42,514
down €42,514 (-99.6%), from €42,679 to €166
of which Land and buildings: -€42,277
- Receivables within one year +€41,174
up €41,174 (+143.4%), from €28,708 to €69,882
of which Other amounts receivable: +€39,252
- Stocks and contracts -€5,188
no longer reported in 2025 (was €5,188)
- Profit (loss) carried forward -€7,727
down €7,727 (-17.0%), from -€45,341 to -€53,068
- Trade debts +€813
up €813 (+68.4%), from €1,188 to €2,002
- Gross operating margin -€24,427
down €24,427, from €17,984 to -€6,443
- Depreciation -€2,680
down €2,680 (-91.9%), from €2,917 to €237
- Financial income +€1,535
up €1,535 (+192.7%), from €796 to €2,332
- Staff costs +€920
up €920 (+69.3%), from €1,327 to €2,247
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 | €77,222 | €70,548 | -€6,674 | -8.6% |
| Fixed assets | 21/28 | €42,679 | €166 | -€42,514 | -99.6% |
| Tangible fixed assets | 22/27 | €42,679 | €166 | -€42,514 | -99.6% |
| Land and buildings | 22 | €42,277 | - | -€42,277 | |
| Furniture and vehicles | 24 | €402 | €166 | -€237 | -58.9% |
| Current assets | 29/58 | €34,543 | €70,383 | +€35,839 | +103.8% |
| Stocks and contracts in progress | 3 | €5,188 | - | -€5,188 | |
| Stocks | 30/36 | €5,188 | - | -€5,188 | |
| Amounts receivable within one year | 40/41 | €28,708 | €69,882 | +€41,174 | +143.4% |
| Trade receivables | 40 | €5,189 | €7,111 | +€1,922 | +37.0% |
| Other amounts receivable | 41 | €23,518 | €62,771 | +€39,252 | +166.9% |
| Cash at bank and in hand | 54/58 | €648 | €501 | -€147 | -22.7% |
| Total equity and liabilities | 10/49 | €77,222 | €70,548 | -€6,674 | -8.6% |
| Equity | 10/15 | €72,076 | €64,349 | -€7,727 | -10.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €55,417 | €55,417 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €49,217 | €49,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,341 | -€53,068 | -€7,727 | -17.0% |
| Amounts payable | 17/49 | €5,147 | €6,200 | +€1,053 | +20.5% |
| Amounts payable within one year | 42/48 | €5,147 | €6,200 | +€1,053 | +20.5% |
| Financial debts | 43 | €368 | €1,121 | +€752 | +204.3% |
| Credit institutions | 430/8 | €368 | €1,121 | +€752 | +204.3% |
| Trade debts | 44 | €1,188 | €2,002 | +€813 | +68.4% |
| Suppliers | 440/4 | €1,188 | €2,002 | +€813 | +68.4% |
| Taxes, remuneration and social security | 45 | €3,590 | €3,077 | -€513 | -14.3% |
| Taxes | 450/3 | €3,590 | €3,077 | -€513 | -14.3% |
| Remuneration, social security and pensions | 62 | €1,327 | €2,247 | +€920 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,917 | €237 | -€2,680 | -91.9% |
| Other operating charges | 640/8 | €898 | €840 | -€58 | -6.5% |
| Gross operating margin | 9900 | €17,984 | -€6,443 | -€24,427 | |
| Operating profit (loss) | 9901 | €12,841 | -€9,766 | -€22,608 | |
| Financial income | 75/76B | €796 | €2,332 | +€1,535 | +192.7% |
| Recurring financial income | 75 | €796 | €2,332 | +€1,535 | +192.7% |
| Financial charges | 65/66B | €298 | €292 | -€6 | -1.9% |
| Recurring financial charges | 65 | €298 | €292 | -€6 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €13,340 | -€7,727 | -€21,067 | |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | €13,337 | -€7,727 | -€21,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,337 | -€7,727 | -€21,064 |
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 6 October 2026 via checked.be.