Lucker: 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.
Lucker
Largest movements
- Receivables within one year +€58,437
up €58,437 (+65.1%), from €89,817 to €148,254
of which Trade receivables: +€60,172
- Tangible fixed assets -€31,451
down €31,451 (-30.0%), from €104,998 to €73,547
of which Furniture and vehicles: -€31,451
- Cash -€22,004
down €22,004 (-83.0%), from €26,495 to €4,491
mainly Receivables within one year (-€58,437) and Net result for the year (-€42,832)
- Trade debts +€49,122
up €49,122 (+137.8%), from €35,637 to €84,758
- Profit (loss) carried forward -€39,611
down €39,611, from €0 to -€39,611
- Debts after one year -€32,201
down €32,201 (-32.7%), from €98,512 to €66,311
of which Financial debts: -€21,140
- Short-term financial debts +€24,687
up €24,687, from €0 to €24,687
- Accrued charges and deferred income +€6,300
up €6,300, from €0 to €6,300
- Gross operating margin -€48,247
down €48,247, from €46,795 to -€1,452
- Depreciation +€6,696
up €6,696 (+27.1%), from €24,754 to €31,451
- Taxes -€4,578
down €4,578 (-97.0%), from €4,718 to €140
- Financial charges +€2,631
up €2,631 (+57.0%), from €4,616 to €7,247
- Financial income -€1,059
down €1,059 (-73.8%), from €1,434 to €375
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 | €243,770 | €248,127 | +€4,358 | +1.8% |
| Fixed assets | 21/28 | €109,833 | €78,382 | -€31,451 | -28.6% |
| Tangible fixed assets | 22/27 | €104,998 | €73,547 | -€31,451 | -30.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €104,998 | €73,547 | -€31,451 | -30.0% |
| Financial fixed assets | 28 | €4,835 | €4,835 | = | 0.0% |
| Current assets | 29/58 | €133,937 | €169,745 | +€35,808 | +26.7% |
| Stocks and contracts in progress | 3 | €13,110 | €12,392 | -€718 | -5.5% |
| Stocks | 30/36 | €13,110 | €12,392 | -€718 | -5.5% |
| Amounts receivable within one year | 40/41 | €89,817 | €148,254 | +€58,437 | +65.1% |
| Trade receivables | 40 | €83,999 | €144,171 | +€60,172 | +71.6% |
| Other amounts receivable | 41 | €5,818 | €4,083 | -€1,735 | -29.8% |
| Cash at bank and in hand | 54/58 | €26,495 | €4,491 | -€22,004 | -83.0% |
| Deferred charges and accrued income | 490/1 | €4,515 | €4,608 | +€93 | +2.1% |
| Total equity and liabilities | 10/49 | €243,770 | €248,127 | +€4,358 | +1.8% |
| Equity | 10/15 | €80,228 | €37,397 | -€42,832 | -53.4% |
| Contributions | 10/11 | €22,320 | €22,320 | = | 0.0% |
| Reserves | 13 | €57,908 | €54,688 | -€3,221 | -5.6% |
| Distributable reserves | 133 | €57,908 | €54,688 | -€3,221 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | -€39,611 | -€39,611 | |
| Amounts payable | 17/49 | €163,541 | €210,731 | +€47,189 | +28.9% |
| Amounts payable after more than one year | 17 | €98,512 | €66,311 | -€32,201 | -32.7% |
| Financial debts | 170/4 | €62,881 | €41,741 | -€21,140 | -33.6% |
| Other amounts payable | 178/9 | €35,631 | €24,570 | -€11,061 | -31.0% |
| Amounts payable within one year | 42/48 | €65,030 | €138,120 | +€73,090 | +112.4% |
| Current portion of amounts payable after more than one year | 42 | €23,171 | €21,681 | -€1,489 | -6.4% |
| Financial debts | 43 | €0 | €24,687 | +€24,687 | |
| Credit institutions | 430/8 | €0 | €24,687 | +€24,687 | |
| Trade debts | 44 | €35,637 | €84,758 | +€49,122 | +137.8% |
| Suppliers | 440/4 | €35,637 | €84,758 | +€49,122 | +137.8% |
| Taxes, remuneration and social security | 45 | €6,222 | €6,994 | +€771 | +12.4% |
| Taxes | 450/3 | €6,222 | €4,994 | -€1,229 | -19.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €6,300 | +€6,300 | |
| Non-recurring operating income | 76A | €10,722 | €0 | -€10,722 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,754 | €31,451 | +€6,696 | +27.1% |
| Other operating charges | 640/8 | €3,779 | €2,917 | -€862 | -22.8% |
| Gross operating margin | 9900 | €46,795 | -€1,452 | -€48,247 | |
| Operating profit (loss) | 9901 | €18,262 | -€35,820 | -€54,082 | |
| Financial income | 75/76B | €1,434 | €375 | -€1,059 | -73.8% |
| Recurring financial income | 75 | €1,434 | €375 | -€1,059 | -73.8% |
| Financial charges | 65/66B | €4,616 | €7,247 | +€2,631 | +57.0% |
| Recurring financial charges | 65 | €4,616 | €7,247 | +€2,631 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €15,080 | -€42,691 | -€57,771 | |
| Income taxes | 67/77 | €4,718 | €140 | -€4,578 | -97.0% |
| Profit (loss) for the period | 9904 | €10,362 | -€42,832 | -€53,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,362 | -€42,832 | -€53,194 |
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.