LUCLAN: 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.
LUCLAN
Largest movements
- Receivables within one year +€113,927
up €113,927 (+266.4%), from €42,766 to €156,693
of which Other amounts receivable: +€126,908
- Tangible fixed assets +€43,533
up €43,533 (+620.0%), from €7,021 to €50,554
of which Furniture and vehicles: +€43,660
- Cash +€22,967
up €22,967 (+410.7%), from €5,592 to €28,559
mainly Trade debts (+€177,875) and Depreciation (+€14,440)
- Trade debts +€177,875
up €177,875 (+3147.1%), from €5,652 to €183,527
- Other debts -€14,773
no longer reported in 2025 (was €14,773)
- Profit (loss) carried forward +€13,141
up €13,141 (+55.3%), from €23,766 to €36,907
- Tax, wage and social debts +€4,464
up €4,464 (+78.2%), from €5,712 to €10,176
- Depreciation +€11,732
up €11,732 (+433.2%), from €2,708 to €14,440
- Gross operating margin +€4,622
up €4,622 (+15.9%), from €28,989 to €33,611
- Other operating charges +€3,200
up €3,200 (+355.6%), from €900 to €4,100
- Financial income +€3,029
new in 2025: €3,029
- Taxes -€1,249
down €1,249 (-21.9%), from €5,712 to €4,463
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.
Cash bridge derived
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 | €55,403 | €236,110 | +€180,707 | +326.2% |
| Fixed assets | 21/28 | €7,021 | €50,554 | +€43,533 | +620.0% |
| Tangible fixed assets | 22/27 | €7,021 | €50,554 | +€43,533 | +620.0% |
| Plant, machinery and equipment | 23 | €127 | - | -€127 | |
| Furniture and vehicles | 24 | €6,894 | €50,554 | +€43,660 | +633.3% |
| Current assets | 29/58 | €48,382 | €185,556 | +€137,174 | +283.5% |
| Amounts receivable within one year | 40/41 | €42,766 | €156,693 | +€113,927 | +266.4% |
| Trade receivables | 40 | €42,557 | €29,576 | -€12,981 | -30.5% |
| Other amounts receivable | 41 | €209 | €127,117 | +€126,908 | +60721.5% |
| Cash at bank and in hand | 54/58 | €5,592 | €28,559 | +€22,967 | +410.7% |
| Deferred charges and accrued income | 490/1 | €24 | €304 | +€280 | +1166.7% |
| Total equity and liabilities | 10/49 | €55,403 | €236,110 | +€180,707 | +326.2% |
| Equity | 10/15 | €29,266 | €42,407 | +€13,141 | +44.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,766 | €36,907 | +€13,141 | +55.3% |
| Amounts payable | 17/49 | €26,137 | €193,703 | +€167,566 | +641.1% |
| Amounts payable within one year | 42/48 | €26,137 | €193,703 | +€167,566 | +641.1% |
| Trade debts | 44 | €5,652 | €183,527 | +€177,875 | +3147.1% |
| Suppliers | 440/4 | €5,652 | €183,527 | +€177,875 | +3147.1% |
| Taxes, remuneration and social security | 45 | €5,712 | €10,176 | +€4,464 | +78.2% |
| Taxes | 450/3 | €5,712 | €10,176 | +€4,464 | +78.2% |
| Other amounts payable | 47/48 | €14,773 | - | -€14,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €14,440 | +€11,732 | +433.2% |
| Other operating charges | 640/8 | €900 | €4,100 | +€3,200 | +355.6% |
| Gross operating margin | 9900 | €28,989 | €33,611 | +€4,622 | +15.9% |
| Operating profit (loss) | 9901 | €25,381 | €15,071 | -€10,310 | -40.6% |
| Financial income | 75/76B | - | €3,029 | +€3,029 | |
| Recurring financial income | 75 | - | €3,029 | +€3,029 | |
| Financial charges | 65/66B | €546 | €496 | -€50 | -9.2% |
| Recurring financial charges | 65 | €546 | €496 | -€50 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €24,835 | €17,604 | -€7,231 | -29.1% |
| Income taxes | 67/77 | €5,712 | €4,463 | -€1,249 | -21.9% |
| Profit (loss) for the period | 9904 | €19,123 | €13,141 | -€5,982 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,123 | €13,141 | -€5,982 | -31.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.