Lucky Cameras: 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.
Lucky Cameras
Largest movements
- Tangible fixed assets -€218,825
down €218,825 (-23.9%), from €915,505 to €696,680
of which Plant, machinery and equipment: -€164,623
- Receivables within one year +€101,197
up €101,197 (+39.5%), from €255,986 to €357,183
of which Other amounts receivable: +€158,871
- Cash -€34,979
down €34,979 (-41.1%), from €85,080 to €50,101
mainly Debts after one year (-€172,605) and Receivables within one year (-€101,197)
- Debts after one year -€172,605
down €172,605 (-35.6%), from €484,466 to €311,860
- Other debts +€93,235
up €93,235 (+566%), from €16,464 to €109,699
- Trade debts -€71,970
down €71,970 (-44.2%), from €162,711 to €90,742
- Short-term financial debts -€41,813
down €41,813 (-100%), from €41,813 to €0
- Reserves +€30,984
up €30,984 (+9.7%), from €317,827 to €348,812
of which Tax-exempt reserves: +€50,789
- Gross operating margin +€28,067
up €28,067 (+6.4%), from €435,299 to €463,367
- Taxes -€11,613
down €11,613 (-77.0%), from €15,088 to €3,476
- Financial charges +€9,984
up €9,984 (+36.8%), from €27,141 to €37,125
of which Non-recurring financial charges: +€5,497
- Staff costs -€7,584
down €7,584 (-8.5%), from €89,223 to €81,639
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.
Derived cash bridge
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 | €1,281,424 | €1,127,390 | -€154,034 | -12.0% |
| Fixed assets | 21/28 | €926,296 | €707,175 | -€219,120 | -23.7% |
| Intangible fixed assets | 21 | €10,640 | €7,970 | -€2,670 | -25.1% |
| Tangible fixed assets | 22/27 | €915,505 | €696,680 | -€218,825 | -23.9% |
| Plant, machinery and equipment | 23 | €825,671 | €661,048 | -€164,623 | -19.9% |
| Furniture and vehicles | 24 | €44,765 | €26,417 | -€18,347 | -41.0% |
| Leasing and similar rights | 25 | €45,070 | €9,215 | -€35,855 | -79.6% |
| Financial fixed assets | 28 | €150 | €2,525 | +€2,375 | +1,583% |
| Current assets | 29/58 | €355,128 | €420,215 | +€65,087 | +18.3% |
| Amounts receivable within one year | 40/41 | €255,986 | €357,183 | +€101,197 | +39.5% |
| Trade receivables | 40 | €241,285 | €183,611 | -€57,674 | -23.9% |
| Other amounts receivable | 41 | €14,701 | €173,572 | +€158,871 | +1,081% |
| Cash at bank and in hand | 54/58 | €85,080 | €50,101 | -€34,979 | -41.1% |
| Deferred charges and accrued income | 490/1 | €14,062 | €12,931 | -€1,131 | -8.0% |
| Total equity and liabilities | 10/49 | €1,281,424 | €1,127,390 | -€154,034 | -12.0% |
| Equity | 10/15 | €336,377 | €367,362 | +€30,984 | +9.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €317,827 | €348,812 | +€30,984 | +9.7% |
| Tax-exempt reserves | 132 | €60,083 | €110,872 | +€50,789 | +84.5% |
| Distributable reserves | 133 | €257,745 | €237,940 | -€19,805 | -7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €10,265 | €22,962 | +€12,697 | +124% |
| Deferred taxes | 168 | €10,265 | €22,962 | +€12,697 | +124% |
| Amounts payable | 17/49 | €934,782 | €737,067 | -€197,715 | -21.2% |
| Amounts payable after more than one year | 17 | €484,466 | €311,860 | -€172,605 | -35.6% |
| Financial debts | 170/4 | €484,466 | €311,860 | -€172,605 | -35.6% |
| Amounts payable within one year | 42/48 | €450,220 | €424,626 | -€25,594 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €203,854 | €203,249 | -€605 | -0.3% |
| Financial debts | 43 | €41,813 | €0 | -€41,813 | -100% |
| Credit institutions | 430/8 | €41,813 | €0 | -€41,813 | -100% |
| Trade debts | 44 | €162,711 | €90,742 | -€71,970 | -44.2% |
| Suppliers | 440/4 | €162,711 | €90,742 | -€71,970 | -44.2% |
| Taxes, remuneration and social security | 45 | €25,378 | €20,936 | -€4,442 | -17.5% |
| Taxes | 450/3 | €12,070 | €9,647 | -€2,423 | -20.1% |
| Remuneration and social security | 454/9 | €13,308 | €11,289 | -€2,019 | -15.2% |
| Other amounts payable | 47/48 | €16,464 | €109,699 | +€93,235 | +566% |
| Accrued charges and deferred income | 492/3 | €96 | €580 | +€484 | +503% |
| Remuneration, social security and pensions | 62 | €89,223 | €81,639 | -€7,584 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274,738 | €276,611 | +€1,873 | +0.7% |
| Other operating charges | 640/8 | €2,704 | €3,179 | +€475 | +17.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €435,299 | €463,367 | +€28,067 | +6.4% |
| Operating profit (loss) | 9901 | €68,635 | €101,938 | +€33,303 | +48.5% |
| Financial income | 75/76B | €428 | €344 | -€84 | -19.6% |
| Recurring financial income | 75 | €428 | €344 | -€84 | -19.6% |
| Financial charges | 65/66B | €27,141 | €37,125 | +€9,984 | +36.8% |
| Recurring financial charges | 65 | €27,141 | €31,627 | +€4,486 | +16.5% |
| Non-recurring financial charges | 66B | - | €5,497 | +€5,497 | |
| Profit (loss) for the period before taxes | 9903 | €41,922 | €65,157 | +€23,235 | +55.4% |
| Transfer from deferred taxes | 780 | €2,428 | €2,628 | +€200 | +8.3% |
| Transfer to deferred taxes | 680 | €0 | €15,326 | +€15,326 | |
| Income taxes | 67/77 | €15,088 | €3,476 | -€11,613 | -77.0% |
| Profit (loss) for the period | 9904 | €29,262 | €48,984 | +€19,723 | +67.4% |
| Transfer from tax-exempt reserves | 789 | €9,712 | €10,514 | +€802 | +8.3% |
| Transfer to tax-exempt reserves | 689 | €0 | €61,303 | +€61,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,974 | -€1,805 | -€40,779 |
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 25 October 2026 via checked.be.