LUCRI: what changed
What changed
LUCRI
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€2.6m
2024 · €283,625+€2.3m
Equity
€6.0m
2024 · €3.8m+€2.2m
Cash
€1.5m
2024 · €2.5m-€1.1m
Balance sheet total
€7.7m
2024 · €6.2m+€1.5m
Largest movements
Assets
- Receivables within one year +€1.9m
up €1.9m (+414%), from €454,486 to €2.3m
of which Other amounts receivable: +€1.9m
- Cash -€1.1m
down €1.1m (-42.8%), from €2.5m to €1.5m
mainly Receivables within one year (-€1.9m) and Trade debts (-€843,638)
- Current investments +€800,000
up €800,000 (+200%), from €400,000 to €1.2m
- Tangible fixed assets -€99,666
down €99,666 (-4.2%), from €2.3m to €2.2m
of which Plant, machinery and equipment: -€110,829
Equity and liabilities
- Reserves +€2.2m
up €2.2m (+81.5%), from €2.7m to €4.9m
- Trade debts -€843,638
down €843,638 (-80.8%), from €1.0m to €200,812
- Tax, wage and social debts +€409,125
up €409,125 (+236%), from €173,580 to €582,705
of which Taxes: +€441,498
- Debts after one year -€300,401
down €300,401 (-33.6%), from €894,607 to €594,206
Income statement
- Gross operating margin +€3.4m
up €3.4m (+208%), from €1.6m to €5.1m
- Taxes +€1.1m
up €1.1m (+887%), from €125,288 to €1.2m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€283,625
Gross operating margin
+€3.4m
Staff costs
+€18,351
Depreciation
-€16,430
Other operating charges
+€1,372
Financial income
+€13,967
Financial charges
-€6,507
Taxes
-€1.1m
Result 2025
€2.6m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€606,175
Investment
-€999,370
Financing
-€693,987
Cash 2024
€2.5m
From operations (derived)
+€606,175
Net result for the year
+€2.6m
Depreciation
+€306,363
Smaller working-capital items
+€3,016
Receivables within one year
-€1.9m
Trade debts
-€843,638
Tax, wage and social debts
+€409,125
Investment (derived)
-€999,370
Investment in fixed assets (net)
-€199,370
Current investments
-€800,000
Financing
-€693,987
Debts after one year
-€300,401
Current portion of long-term debt
+€6,414
Contributions, distributions and other
-€400,000
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,181,328 | €7,663,626 | +€1.5m | +24.0% |
| Fixed assets | 21/28 | €2,352,973 | €2,245,980 | -€106,993 | -4.5% |
| Tangible fixed assets | 22/27 | €2,345,646 | €2,245,980 | -€99,666 | -4.2% |
| Plant, machinery and equipment | 23 | €1,926,858 | €1,816,029 | -€110,829 | -5.8% |
| Furniture and vehicles | 24 | €418,788 | €429,950 | +€11,162 | +2.7% |
| Financial fixed assets | 28 | €7,327 | - | -€7,327 | |
| Current assets | 29/58 | €3,828,355 | €5,417,646 | +€1.6m | +41.5% |
| Stocks and contracts in progress | 3 | €420,831 | €418,363 | -€2,468 | -0.6% |
| Stocks | 30/36 | €420,831 | €418,363 | -€2,468 | -0.6% |
| Amounts receivable within one year | 40/41 | €454,486 | €2,333,964 | +€1.9m | +414% |
| Trade receivables | 40 | €49,303 | €34,195 | -€15,108 | -30.6% |
| Other amounts receivable | 41 | €405,183 | €2,299,769 | +€1.9m | +468% |
| Current investments | 50/53 | €400,000 | €1,200,000 | +€800,000 | +200% |
| Cash at bank and in hand | 54/58 | €2,541,208 | €1,454,027 | -€1.1m | -42.8% |
| Deferred charges and accrued income | 490/1 | €11,830 | €11,293 | -€537 | -4.5% |
| Total equity and liabilities | 10/49 | €6,181,328 | €7,663,626 | +€1.5m | +24.0% |
| Equity | 10/15 | €3,774,671 | €5,985,459 | +€2.2m | +58.6% |
| Contributions | 10/11 | €70,737 | €70,737 | = | 0.0% |
| Reserves | 13 | €2,700,000 | €4,900,000 | +€2.2m | +81.5% |
| Distributable reserves | 133 | €2,700,000 | €4,900,000 | +€2.2m | +81.5% |
| Profit (loss) carried forward | 14 | €1,003,934 | €1,014,722 | +€10,788 | +1.1% |
| Amounts payable | 17/49 | €2,406,657 | €1,678,167 | -€728,490 | -30.3% |
| Amounts payable after more than one year | 17 | €894,607 | €594,206 | -€300,401 | -33.6% |
| Financial debts | 170/4 | €894,607 | €594,206 | -€300,401 | -33.6% |
| Amounts payable within one year | 42/48 | €1,512,050 | €1,083,961 | -€428,089 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €293,986 | €300,400 | +€6,414 | +2.2% |
| Trade debts | 44 | €1,044,450 | €200,812 | -€843,638 | -80.8% |
| Suppliers | 440/4 | €1,044,450 | €200,812 | -€843,638 | -80.8% |
| Taxes, remuneration and social security | 45 | €173,580 | €582,705 | +€409,125 | +236% |
| Taxes | 450/3 | €1,914 | €443,412 | +€441,498 | +23,063% |
| Remuneration and social security | 454/9 | €171,666 | €139,293 | -€32,373 | -18.9% |
| Other amounts payable | 47/48 | €34 | €44 | +€10 | +29.2% |
| Remuneration, social security and pensions | 62 | €917,792 | €899,440 | -€18,351 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289,933 | €306,363 | +€16,430 | +5.7% |
| Other operating charges | 640/8 | €7,487 | €6,115 | -€1,372 | -18.3% |
| Gross operating margin | 9900 | €1,648,812 | €5,076,485 | +€3.4m | +208% |
| Operating profit (loss) | 9901 | €433,600 | €3,864,566 | +€3.4m | +791% |
| Financial income | 75/76B | €23,020 | €36,988 | +€13,967 | +60.7% |
| Recurring financial income | 75 | €23,020 | €36,214 | +€13,193 | +57.3% |
| Non-recurring financial income | 76B | - | €774 | +€774 | |
| Financial charges | 65/66B | €47,708 | €54,215 | +€6,507 | +13.6% |
| Recurring financial charges | 65 | €47,708 | €46,888 | -€819 | -1.7% |
| Non-recurring financial charges | 66B | - | €7,327 | +€7,327 | |
| Profit (loss) for the period before taxes | 9903 | €408,913 | €3,847,339 | +€3.4m | +841% |
| Income taxes | 67/77 | €125,288 | €1,236,551 | +€1.1m | +887% |
| Profit (loss) for the period | 9904 | €283,625 | €2,610,788 | +€2.3m | +821% |
| Profit (loss) for the period to be appropriated | 9905 | €283,625 | €2,610,788 | +€2.3m | +821% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.