LUCKY MAN: 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 MAN
Largest movements
- Cash +€60,391
up €60,391 (+214%), from €28,242 to €88,633
mainly Net result for the year (+€41,026) and Tax, wage and social debts (+€14,550)
- Receivables within one year -€7,379
down €7,379 (-16.0%), from €46,146 to €38,768
of which Trade receivables: -€8,113
- Deferred charges and accrued income +€1,541
up €1,541 (+104%), from €1,475 to €3,017
- Profit (loss) carried forward +€41,026
up €41,026 (+69.5%), from €59,060 to €100,085
- Tax, wage and social debts +€14,550
up €14,550 (+97.5%), from €14,922 to €29,473
- Gross operating margin +€11,531
up €11,531 (+27.9%), from €41,278 to €52,809
- Taxes +€2,788
up €2,788 (+30.7%), from €9,094 to €11,882
- Financial income +€1,142
up €1,142 (+142%), from €807 to €1,948
- Other operating charges +€619
new in 2025: €619
- Financial charges -€587
down €587 (-83.7%), from €702 to €115
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 | €78,710 | €133,333 | +€54,623 | +69.4% |
| Fixed assets | 21/28 | €2,846 | €2,916 | +€69 | +2.4% |
| Tangible fixed assets | 22/27 | €2,846 | €2,916 | +€69 | +2.4% |
| Plant, machinery and equipment | 23 | €1,617 | €1,452 | -€165 | -10.2% |
| Furniture and vehicles | 24 | €1,229 | €1,463 | +€234 | +19.0% |
| Current assets | 29/58 | €75,864 | €130,417 | +€54,554 | +71.9% |
| Amounts receivable within one year | 40/41 | €46,146 | €38,768 | -€7,379 | -16.0% |
| Trade receivables | 40 | €14,163 | €6,050 | -€8,113 | -57.3% |
| Other amounts receivable | 41 | €31,983 | €32,718 | +€735 | +2.3% |
| Cash at bank and in hand | 54/58 | €28,242 | €88,633 | +€60,391 | +214% |
| Deferred charges and accrued income | 490/1 | €1,475 | €3,017 | +€1,541 | +104% |
| Total equity and liabilities | 10/49 | €78,710 | €133,333 | +€54,623 | +69.4% |
| Equity | 10/15 | €62,060 | €103,085 | +€41,026 | +66.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,060 | €100,085 | +€41,026 | +69.5% |
| Amounts payable | 17/49 | €16,650 | €30,248 | +€13,597 | +81.7% |
| Amounts payable within one year | 42/48 | €16,650 | €30,248 | +€13,597 | +81.7% |
| Trade debts | 44 | €895 | €192 | -€703 | -78.6% |
| Suppliers | 440/4 | €895 | €192 | -€703 | -78.6% |
| Taxes, remuneration and social security | 45 | €14,922 | €29,473 | +€14,550 | +97.5% |
| Taxes | 450/3 | €14,922 | €29,473 | +€14,550 | +97.5% |
| Other amounts payable | 47/48 | €833 | €583 | -€250 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €1,116 | +€198 | +21.6% |
| Other operating charges | 640/8 | - | €619 | +€619 | |
| Gross operating margin | 9900 | €41,278 | €52,809 | +€11,531 | +27.9% |
| Operating profit (loss) | 9901 | €40,360 | €51,074 | +€10,713 | +26.5% |
| Financial income | 75/76B | €807 | €1,948 | +€1,142 | +142% |
| Recurring financial income | 75 | €807 | €1,948 | +€1,142 | +142% |
| Financial charges | 65/66B | €702 | €115 | -€587 | -83.7% |
| Recurring financial charges | 65 | €702 | €115 | -€587 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | €40,465 | €52,908 | +€12,442 | +30.7% |
| Income taxes | 67/77 | €9,094 | €11,882 | +€2,788 | +30.7% |
| Profit (loss) for the period | 9904 | €31,371 | €41,026 | +€9,654 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,371 | €41,026 | +€9,654 | +30.8% |
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 28 October 2026 via checked.be.