Lucky Concept: 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 Concept
Largest movements
- Formation expenses +€23,787
new in 2024: €23,787
- Tangible fixed assets -€1,359
no longer reported in 2024 (was €1,359)
- Cash +€1,249
up €1,249 (+56.8%), from €2,201 to €3,450
mainly Net result for the year (+€28,670) and Contributions, distributions and other (+€7,402)
- Receivables within one year -€659
down €659 (-21.9%), from €3,009 to €2,350
of which Trade receivables: -€411
- Profit (loss) carried forward +€36,072
up €36,072, from -€27,785 to €8,287
- Tax, wage and social debts -€7,086
no longer reported in 2024 (was €7,086)
of which Taxes: -€4,679
- Other debts -€6,107
no longer reported in 2024 (was €6,107)
- Gross operating margin +€43,740
up €43,740, from -€15,070 to €28,670
- Depreciation -€4,389
no longer reported in 2024 (was €4,389)
- Other operating charges -€970
no longer reported in 2024 (was €970)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,569 | €29,587 | +€23,018 | +350% |
| Formation expenses | 20 | - | €23,787 | +€23,787 | |
| Fixed assets | 21/28 | €1,359 | - | -€1,359 | |
| Tangible fixed assets | 22/27 | €1,359 | - | -€1,359 | |
| Furniture and vehicles | 24 | €1,359 | €0 | -€1,359 | -100% |
| Current assets | 29/58 | €5,210 | €5,800 | +€590 | +11.3% |
| Amounts receivable within one year | 40/41 | €3,009 | €2,350 | -€659 | -21.9% |
| Trade receivables | 40 | €2,761 | €2,350 | -€411 | -14.9% |
| Other amounts receivable | 41 | €248 | €0 | -€248 | -100% |
| Cash at bank and in hand | 54/58 | €2,201 | €3,450 | +€1,249 | +56.8% |
| Total equity and liabilities | 10/49 | €6,569 | €29,587 | +€23,018 | +350% |
| Equity | 10/15 | -€27,785 | €8,287 | +€36,072 | |
| Profit (loss) carried forward | 14 | -€27,785 | €8,287 | +€36,072 | |
| Amounts payable | 17/49 | €34,354 | €21,300 | -€13,054 | -38.0% |
| Amounts payable within one year | 42/48 | €34,354 | €21,300 | -€13,054 | -38.0% |
| Trade debts | 44 | €21,160 | €21,300 | +€140 | +0.7% |
| Suppliers | 440/4 | €21,160 | €21,300 | +€140 | +0.7% |
| Taxes, remuneration and social security | 45 | €7,086 | - | -€7,086 | |
| Taxes | 450/3 | €4,679 | - | -€4,679 | |
| Remuneration and social security | 454/9 | €2,407 | - | -€2,407 | |
| Other amounts payable | 47/48 | €6,107 | - | -€6,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,389 | - | -€4,389 | |
| Other operating charges | 640/8 | €970 | - | -€970 | |
| Gross operating margin | 9900 | -€15,070 | €28,670 | +€43,740 | |
| Operating profit (loss) | 9901 | -€20,429 | €28,670 | +€49,099 | |
| Financial income | 75/76B | €109 | - | -€109 | |
| Recurring financial income | 75 | €109 | - | -€109 | |
| Financial charges | 65/66B | €63 | - | -€63 | |
| Recurring financial charges | 65 | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | -€20,383 | €28,670 | +€49,053 | |
| Profit (loss) for the period | 9904 | -€20,383 | €28,670 | +€49,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,383 | €28,670 | +€49,053 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.