Lucky Star: 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 Star
Largest movements
- Tangible fixed assets -€303,273
down €303,273 (-58.6%), from €517,359 to €214,086
of which Plant, machinery and equipment: -€217,414
- Receivables within one year -€280,836
down €280,836 (-69.2%), from €405,780 to €124,944
of which Other amounts receivable: -€221,764
- Receivables after one year -€134,122
down €134,122 (-49.4%), from €271,313 to €137,191
- Stocks and contracts +€56,489
up €56,489 (+32.6%), from €173,520 to €230,009
- Intangible fixed assets -€50,009
down €50,009 (-41.6%), from €120,229 to €70,220
- Profit (loss) carried forward -€897,446
down €897,446, from €584,613 to -€312,833
- Debts after one year +€254,946
up €254,946 (+355%), from €71,778 to €326,724
of which Financial debts: +€254,946
- Current portion of long-term debt -€76,135
down €76,135 (-59.9%), from €127,196 to €51,061
- Trade debts +€59,137
up €59,137 (+20.9%), from €282,781 to €341,918
- Tax, wage and social debts -€40,908
down €40,908 (-31.5%), from €129,665 to €88,757
of which Remuneration and social security: -€25,781
- Other operating charges +€401,935
up €401,935 (+47.3%), from €849,912 to €1.3m
- Gross operating margin +€392,575
up €392,575 (+29.0%), from €1.4m to €1.7m
- Staff costs +€342,608
up €342,608 (+79.6%), from €430,666 to €773,273
- Depreciation +€201,423
up €201,423 (+67.9%), from €296,711 to €498,134
- Financial charges +€64,982
up €64,982 (+185%), from €35,218 to €100,200
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,638,732 | €983,357 | -€655,375 | -40.0% |
| Fixed assets | 21/28 | €697,788 | €344,507 | -€353,282 | -50.6% |
| Intangible fixed assets | 21 | €120,229 | €70,220 | -€50,009 | -41.6% |
| Tangible fixed assets | 22/27 | €517,359 | €214,086 | -€303,273 | -58.6% |
| Plant, machinery and equipment | 23 | €401,120 | €183,707 | -€217,414 | -54.2% |
| Furniture and vehicles | 24 | €49,382 | €17,763 | -€31,618 | -64.0% |
| Leasing and similar rights | 25 | €59,987 | €8,332 | -€51,654 | -86.1% |
| Other tangible fixed assets | 26 | €6,870 | €4,284 | -€2,586 | -37.6% |
| Financial fixed assets | 28 | €60,200 | €60,200 | = | 0.0% |
| Current assets | 29/58 | €940,944 | €638,850 | -€302,094 | -32.1% |
| Amounts receivable after more than one year | 29 | €271,313 | €137,191 | -€134,122 | -49.4% |
| Other amounts receivable | 291 | €271,313 | €137,191 | -€134,122 | -49.4% |
| Stocks and contracts in progress | 3 | €173,520 | €230,009 | +€56,489 | +32.6% |
| Stocks | 30/36 | €173,520 | €230,009 | +€56,489 | +32.6% |
| Amounts receivable within one year | 40/41 | €405,780 | €124,944 | -€280,836 | -69.2% |
| Trade receivables | 40 | €90,663 | €31,591 | -€59,071 | -65.2% |
| Other amounts receivable | 41 | €315,117 | €93,353 | -€221,764 | -70.4% |
| Cash at bank and in hand | 54/58 | €75,924 | €100,893 | +€24,970 | +32.9% |
| Deferred charges and accrued income | 490/1 | €14,407 | €45,813 | +€31,406 | +218% |
| Total equity and liabilities | 10/49 | €1,638,732 | €983,357 | -€655,375 | -40.0% |
| Equity | 10/15 | €784,270 | -€113,176 | -€897,446 | |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €69,657 | €69,657 | = | 0.0% |
| Distributable reserves | 133 | €69,657 | €69,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €584,613 | -€312,833 | -€897,446 | |
| Amounts payable | 17/49 | €854,462 | €1,096,533 | +€242,071 | +28.3% |
| Amounts payable after more than one year | 17 | €71,778 | €326,724 | +€254,946 | +355% |
| Financial debts | 170/4 | €67,428 | €322,374 | +€254,946 | +378% |
| Other amounts payable | 178/9 | €4,350 | €4,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €762,587 | €752,119 | -€10,468 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €127,196 | €51,061 | -€76,135 | -59.9% |
| Financial debts | 43 | €222,946 | €235,201 | +€12,254 | +5.5% |
| Credit institutions | 430/8 | €222,946 | €235,201 | +€12,254 | +5.5% |
| Trade debts | 44 | €282,781 | €341,918 | +€59,137 | +20.9% |
| Suppliers | 440/4 | €282,781 | €341,918 | +€59,137 | +20.9% |
| Taxes, remuneration and social security | 45 | €129,665 | €88,757 | -€40,908 | -31.5% |
| Taxes | 450/3 | €25,870 | €10,744 | -€15,127 | -58.5% |
| Remuneration and social security | 454/9 | €103,794 | €78,013 | -€25,781 | -24.8% |
| Other amounts payable | 47/48 | - | €35,183 | +€35,183 | |
| Accrued charges and deferred income | 492/3 | €20,097 | €17,689 | -€2,408 | -12.0% |
| Non-recurring operating income | 76A | - | €28,843 | +€28,843 | |
| Remuneration, social security and pensions | 62 | €430,666 | €773,273 | +€342,608 | +79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,711 | €498,134 | +€201,423 | +67.9% |
| Other operating charges | 640/8 | €849,912 | €1,251,847 | +€401,935 | +47.3% |
| Non-recurring operating charges | 66A | €2,490 | €25,978 | +€23,487 | +943% |
| Gross operating margin | 9900 | €1,352,972 | €1,745,548 | +€392,575 | +29.0% |
| Operating profit (loss) | 9901 | -€226,806 | -€803,684 | -€576,878 | -254% |
| Financial income | 75/76B | €8,556 | €9,801 | +€1,246 | +14.6% |
| Recurring financial income | 75 | €8,556 | €9,801 | +€1,246 | +14.6% |
| Financial charges | 65/66B | €35,218 | €100,200 | +€64,982 | +185% |
| Recurring financial charges | 65 | €35,218 | €100,200 | +€64,982 | +185% |
| Profit (loss) for the period before taxes | 9903 | -€253,468 | -€894,082 | -€640,615 | -253% |
| Income taxes | 67/77 | €1,709 | €3,364 | +€1,655 | +96.8% |
| Profit (loss) for the period | 9904 | -€255,177 | -€897,446 | -€642,269 | -252% |
| Profit (loss) for the period to be appropriated | 9905 | -€255,177 | -€897,446 | -€642,269 | -252% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.