LUCKY SUN: 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 SUN
Largest movements
- Intangible fixed assets +€45,700
up €45,700 (+495%), from €9,242 to €54,942
- Receivables within one year +€7,033
up €7,033 (+1,003%), from €702 to €7,735
- Tangible fixed assets -€6,873
down €6,873 (-17.1%), from €40,206 to €33,333
of which Plant, machinery and equipment: -€6,619
- Cash +€6,598
up €6,598 (+117%), from €5,632 to €12,229
mainly Other debts (+€51,174) and Depreciation (+€11,271)
- Other debts +€51,174
up €51,174 (+3,087%), from €1,658 to €52,831
- Tax, wage and social debts +€6,730
up €6,730 (+240%), from €2,802 to €9,532
of which Taxes: +€3,976
- Debts after one year -€5,819
down €5,819 (-18.6%), from €31,318 to €25,500
- Current portion of long-term debt -€1,821
down €1,821 (-18.0%), from €10,117 to €8,295
- Trade debts +€1,174
up €1,174 (+32.3%), from €3,631 to €4,806
- Depreciation +€5,239
up €5,239 (+86.9%), from €6,032 to €11,271
- Staff costs +€3,759
up €3,759 (+37.5%), from €10,022 to €13,781
- Other operating charges -€1,479
no longer reported in 2025 (was €1,479)
- Taxes -€952
down €952 (-75.9%), from €1,256 to €303
- Financial charges -€741
down €741 (-16.1%), from €4,612 to €3,871
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 | €56,707 | €108,942 | +€52,234 | +92.1% |
| Fixed assets | 21/28 | €49,871 | €88,978 | +€39,107 | +78.4% |
| Intangible fixed assets | 21 | €9,242 | €54,942 | +€45,700 | +495% |
| Tangible fixed assets | 22/27 | €40,206 | €33,333 | -€6,873 | -17.1% |
| Plant, machinery and equipment | 23 | €39,497 | €32,878 | -€6,619 | -16.8% |
| Furniture and vehicles | 24 | €709 | €455 | -€254 | -35.8% |
| Financial fixed assets | 28 | €423 | €703 | +€280 | +66.2% |
| Current assets | 29/58 | €6,836 | €19,964 | +€13,127 | +192% |
| Amounts receivable within one year | 40/41 | €702 | €7,735 | +€7,033 | +1,003% |
| Trade receivables | 40 | €702 | €7,735 | +€7,033 | +1,003% |
| Cash at bank and in hand | 54/58 | €5,632 | €12,229 | +€6,598 | +117% |
| Deferred charges and accrued income | 490/1 | €503 | - | -€503 | |
| Total equity and liabilities | 10/49 | €56,707 | €108,942 | +€52,234 | +92.1% |
| Equity | 10/15 | €7,181 | €7,978 | +€797 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €981 | €1,778 | +€797 | +81.2% |
| Amounts payable | 17/49 | €49,526 | €100,963 | +€51,437 | +104% |
| Amounts payable after more than one year | 17 | €31,318 | €25,500 | -€5,819 | -18.6% |
| Financial debts | 170/4 | €31,318 | €25,500 | -€5,819 | -18.6% |
| Amounts payable within one year | 42/48 | €18,208 | €75,464 | +€57,256 | +314% |
| Current portion of amounts payable after more than one year | 42 | €10,117 | €8,295 | -€1,821 | -18.0% |
| Trade debts | 44 | €3,631 | €4,806 | +€1,174 | +32.3% |
| Suppliers | 440/4 | €3,631 | €4,806 | +€1,174 | +32.3% |
| Taxes, remuneration and social security | 45 | €2,802 | €9,532 | +€6,730 | +240% |
| Taxes | 450/3 | €2,802 | €6,779 | +€3,976 | +142% |
| Remuneration and social security | 454/9 | - | €2,753 | +€2,753 | |
| Other amounts payable | 47/48 | €1,658 | €52,831 | +€51,174 | +3,087% |
| Remuneration, social security and pensions | 62 | €10,022 | €13,781 | +€3,759 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,032 | €11,271 | +€5,239 | +86.9% |
| Other operating charges | 640/8 | €1,479 | - | -€1,479 | |
| Gross operating margin | 9900 | €28,896 | €29,472 | +€576 | +2.0% |
| Operating profit (loss) | 9901 | €11,364 | €4,421 | -€6,944 | -61.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,612 | €3,871 | -€741 | -16.1% |
| Recurring financial charges | 65 | €4,612 | €3,871 | -€741 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €6,753 | €550 | -€6,202 | -91.9% |
| Income taxes | 67/77 | €1,256 | €303 | -€952 | -75.9% |
| Profit (loss) for the period | 9904 | €5,497 | €247 | -€5,250 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,497 | €247 | -€5,250 | -95.5% |
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 15 October 2026 via checked.be.