LUCKY LING: 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 LING
Largest movements
- Cash +€33,955
up €33,955 (+110%), from €30,934 to €64,889
mainly Net result for the year (+€31,347) and Depreciation (+€18,701)
- Tangible fixed assets -€16,672
down €16,672 (-19.3%), from €86,457 to €69,785
of which Other tangible fixed assets: -€10,000
- Receivables within one year -€1,854
down €1,854 (-76.5%), from €2,425 to €571
of which Other amounts receivable: -€1,438
- Profit (loss) carried forward +€11,347
up €11,347 (+23.2%), from €49,013 to €60,360
- Trade debts +€7,963
up €7,963 (+158%), from €5,054 to €13,017
- Debts after one year -€7,030
down €7,030 (-25.2%), from €27,934 to €20,904
- Tax, wage and social debts +€3,133
up €3,133 (+95.1%), from €3,295 to €6,428
of which Taxes: +€2,945
- Depreciation +€5,846
up €5,846 (+45.5%), from €12,855 to €18,701
- Taxes -€1,779
down €1,779 (-13.8%), from €12,874 to €11,095
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 | €124,038 | €139,467 | +€15,429 | +12.4% |
| Fixed assets | 21/28 | €86,457 | €69,785 | -€16,672 | -19.3% |
| Tangible fixed assets | 22/27 | €86,457 | €69,785 | -€16,672 | -19.3% |
| Plant, machinery and equipment | 23 | €1,167 | €2,522 | +€1,355 | +116% |
| Furniture and vehicles | 24 | €37,790 | €29,762 | -€8,027 | -21.2% |
| Other tangible fixed assets | 26 | €47,500 | €37,500 | -€10,000 | -21.1% |
| Current assets | 29/58 | €37,582 | €69,682 | +€32,100 | +85.4% |
| Stocks and contracts in progress | 3 | €4,222 | €4,222 | = | 0.0% |
| Stocks | 30/36 | €4,222 | €4,222 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,425 | €571 | -€1,854 | -76.5% |
| Trade receivables | 40 | €643 | €227 | -€416 | -64.7% |
| Other amounts receivable | 41 | €1,783 | €345 | -€1,438 | -80.7% |
| Cash at bank and in hand | 54/58 | €30,934 | €64,889 | +€33,955 | +110% |
| Total equity and liabilities | 10/49 | €124,038 | €139,467 | +€15,429 | +12.4% |
| Equity | 10/15 | €59,013 | €70,360 | +€11,347 | +19.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,013 | €60,360 | +€11,347 | +23.2% |
| Amounts payable | 17/49 | €65,025 | €69,107 | +€4,081 | +6.3% |
| Amounts payable after more than one year | 17 | €27,934 | €20,904 | -€7,030 | -25.2% |
| Financial debts | 170/4 | €27,934 | €20,904 | -€7,030 | -25.2% |
| Amounts payable within one year | 42/48 | €37,091 | €48,203 | +€11,112 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €6,745 | €7,030 | +€285 | +4.2% |
| Trade debts | 44 | €5,054 | €13,017 | +€7,963 | +158% |
| Suppliers | 440/4 | €5,054 | €13,017 | +€7,963 | +158% |
| Taxes, remuneration and social security | 45 | €3,295 | €6,428 | +€3,133 | +95.1% |
| Taxes | 450/3 | €2,994 | €5,939 | +€2,945 | +98.4% |
| Remuneration and social security | 454/9 | €301 | €489 | +€188 | +62.3% |
| Other amounts payable | 47/48 | €21,996 | €21,726 | -€270 | -1.2% |
| Remuneration, social security and pensions | 62 | €7,008 | €7,451 | +€443 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,855 | €18,701 | +€5,846 | +45.5% |
| Other operating charges | 640/8 | €666 | €647 | -€20 | -3.0% |
| Gross operating margin | 9900 | €71,583 | €71,247 | -€336 | -0.5% |
| Operating profit (loss) | 9901 | €51,054 | €44,447 | -€6,606 | -12.9% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.2% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.2% |
| Financial charges | 65/66B | €1,721 | €2,005 | +€283 | +16.5% |
| Recurring financial charges | 65 | €1,721 | €2,005 | +€283 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €49,359 | €42,443 | -€6,916 | -14.0% |
| Income taxes | 67/77 | €12,874 | €11,095 | -€1,779 | -13.8% |
| Profit (loss) for the period | 9904 | €36,484 | €31,347 | -€5,137 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,484 | €31,347 | -€5,137 | -14.1% |
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 26 October 2026 via checked.be.