LUCKY STUD: what changed
Two fiscal 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 STUD
Largest movements
- Tangible fixed assets +€57,041
new in 2024: €57,041
of which Land and buildings: +€37,665
- Stocks and contracts +€33,023
new in 2024: €33,023
- Receivables within one year +€10,314
up €10,314 (+401.6%), from €2,568 to €12,882
of which Trade receivables: +€6,059
- Cash -€4,771
down €4,771 (-55.8%), from €8,554 to €3,783
mainly Investment in fixed assets (net) (-€57,626) and Stocks and contracts (-€33,023)
- Deferred charges and accrued income +€1,720
new in 2024: €1,720
- Other debts +€103,915
up €103,915 (+967.1%), from €10,745 to €114,660
- Profit (loss) carried forward -€12,566
down €12,566 (-111.3%), from -€11,285 to -€23,851
- Tax, wage and social debts +€5,000
new in 2024: €5,000
- Depreciation +€585
new in 2024: €585
- Gross operating margin -€529
down €529 (-4.7%), from -€11,257 to -€11,785
- Other operating charges +€137
new in 2024: €137
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.
Cash bridge derived
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 | €11,122 | €108,450 | +€97,328 | +875.1% |
| Fixed assets | 21/28 | - | €57,041 | +€57,041 | |
| Tangible fixed assets | 22/27 | - | €57,041 | +€57,041 | |
| Land and buildings | 22 | - | €37,665 | +€37,665 | |
| Plant, machinery and equipment | 23 | - | €9,381 | +€9,381 | |
| Furniture and vehicles | 24 | - | €9,995 | +€9,995 | |
| Current assets | 29/58 | €11,122 | €51,409 | +€40,287 | +362.2% |
| Stocks and contracts in progress | 3 | - | €33,023 | +€33,023 | |
| Stocks | 30/36 | - | €33,023 | +€33,023 | |
| Amounts receivable within one year | 40/41 | €2,568 | €12,882 | +€10,314 | +401.6% |
| Trade receivables | 40 | €2,174 | €8,232 | +€6,059 | +278.7% |
| Other amounts receivable | 41 | €394 | €4,650 | +€4,255 | +1078.8% |
| Cash at bank and in hand | 54/58 | €8,554 | €3,783 | -€4,771 | -55.8% |
| Deferred charges and accrued income | 490/1 | - | €1,720 | +€1,720 | |
| Total equity and liabilities | 10/49 | €11,122 | €108,450 | +€97,328 | +875.1% |
| Equity | 10/15 | -€6,285 | -€18,851 | -€12,566 | -199.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,285 | -€23,851 | -€12,566 | -111.3% |
| Amounts payable | 17/49 | €17,407 | €127,301 | +€109,894 | +631.3% |
| Amounts payable within one year | 42/48 | €17,407 | €127,301 | +€109,894 | +631.3% |
| Trade debts | 44 | €6,662 | €7,641 | +€979 | +14.7% |
| Suppliers | 440/4 | €6,662 | €7,641 | +€979 | +14.7% |
| Taxes, remuneration and social security | 45 | - | €5,000 | +€5,000 | |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €10,745 | €114,660 | +€103,915 | +967.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €585 | +€585 | |
| Other operating charges | 640/8 | - | €137 | +€137 | |
| Gross operating margin | 9900 | -€11,257 | -€11,785 | -€529 | -4.7% |
| Operating profit (loss) | 9901 | -€11,257 | -€12,507 | -€1,251 | -11.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €28 | €62 | +€33 | +116.6% |
| Recurring financial charges | 65 | €28 | €62 | +€33 | +116.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,285 | -€12,566 | -€1,281 | -11.3% |
| Profit (loss) for the period | 9904 | -€11,285 | -€12,566 | -€1,281 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,285 | -€12,566 | -€1,281 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.