LUCRIA: 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.
What changed
LUCRIA
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€65,116
2024 · €45,366+€19,749
Equity
€675,241
2024 · €610,126+€65,116
Cash
€43,847
2024 · €24,802+€19,046
Balance sheet total
€1.1m
2024 · €1.1m+€27,165
Largest movements
Assets
- Stocks and contracts +€23,612
up €23,612 (+7.9%), from €299,338 to €322,950
- Cash +€19,046
up €19,046 (+76.8%), from €24,802 to €43,847
mainly Depreciation (+€122,111) and Net result for the year (+€65,116)
Equity and liabilities
- Profit (loss) carried forward +€65,116
up €65,116 (+13.2%), from €492,626 to €557,741
- Current portion of long-term debt -€38,739
down €38,739 (-31.3%), from €123,814 to €85,075
- Trade debts +€18,001
up €18,001 (+28.4%), from €63,302 to €81,303
Income statement
- Depreciation +€42,303
up €42,303 (+53.0%), from €79,809 to €122,111
- Gross operating margin +€37,997
up €37,997 (+11.9%), from €319,685 to €357,682
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.
Result 2024
€45,366
Gross operating margin
+€37,997
Staff costs
+€3,039
Depreciation
-€42,303
Other operating charges
+€1,576
Other operating items
+€21,001
Financial income
-€1
Financial charges
-€3,264
Taxes
+€1,705
Result 2025
€65,116
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.
From operations
+€180,670
Investment
-€115,346
Financing
-€46,279
Cash 2024
€24,802
From operations (derived)
+€180,670
Net result for the year
+€65,116
Depreciation
+€122,111
Stocks and contracts
-€23,612
Receivables within one year
+€8,728
Deferred charges and accrued income
-€1
Trade debts
+€18,001
Tax, wage and social debts
-€9,673
Investment (derived)
-€115,346
Investment in fixed assets (net)
-€115,346
Financing
-€46,279
Debts after one year
-€1,203
Current portion of long-term debt
-€38,739
Short-term financial debts
-€6,336
Cash 2025
€43,847
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,098,876 | €1,126,040 | +€27,165 | +2.5% |
| Fixed assets | 21/28 | €684,502 | €677,736 | -€6,765 | -1.0% |
| Tangible fixed assets | 22/27 | €684,478 | €677,736 | -€6,741 | -1.0% |
| Land and buildings | 22 | €531,092 | €469,730 | -€61,362 | -11.6% |
| Plant, machinery and equipment | 23 | - | €13,250 | +€13,250 | |
| Furniture and vehicles | 24 | €153,386 | €194,757 | +€41,371 | +27.0% |
| Financial fixed assets | 28 | €24 | - | -€24 | |
| Current assets | 29/58 | €414,374 | €448,304 | +€33,930 | +8.2% |
| Stocks and contracts in progress | 3 | €299,338 | €322,950 | +€23,612 | +7.9% |
| Stocks | 30/36 | €299,338 | €322,950 | +€23,612 | +7.9% |
| Amounts receivable within one year | 40/41 | €90,202 | €81,474 | -€8,728 | -9.7% |
| Trade receivables | 40 | €90,202 | €74,842 | -€15,360 | -17.0% |
| Other amounts receivable | 41 | - | €6,632 | +€6,632 | |
| Cash at bank and in hand | 54/58 | €24,802 | €43,847 | +€19,046 | +76.8% |
| Deferred charges and accrued income | 490/1 | €32 | €32 | +€1 | +2.2% |
| Total equity and liabilities | 10/49 | €1,098,876 | €1,126,040 | +€27,165 | +2.5% |
| Equity | 10/15 | €610,126 | €675,241 | +€65,116 | +10.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | - | €100,000 | +€100,000 | |
| Issued capital | 100 | - | €100,000 | +€100,000 | |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | - | €17,500 | +€17,500 | |
| Reserves not available under the articles | 1311 | €17,500 | - | -€17,500 | |
| Profit (loss) carried forward | 14 | €492,626 | €557,741 | +€65,116 | +13.2% |
| Amounts payable | 17/49 | €488,750 | €450,799 | -€37,951 | -7.8% |
| Amounts payable after more than one year | 17 | €269,436 | €268,233 | -€1,203 | -0.4% |
| Financial debts | 170/4 | €269,436 | €268,233 | -€1,203 | -0.4% |
| Amounts payable within one year | 42/48 | €219,314 | €182,566 | -€36,748 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €123,814 | €85,075 | -€38,739 | -31.3% |
| Financial debts | 43 | €6,336 | - | -€6,336 | |
| Credit institutions | 430/8 | €6,336 | - | -€6,336 | |
| Trade debts | 44 | €63,302 | €81,303 | +€18,001 | +28.4% |
| Suppliers | 440/4 | €63,302 | €81,303 | +€18,001 | +28.4% |
| Taxes, remuneration and social security | 45 | €25,816 | €16,143 | -€9,673 | -37.5% |
| Taxes | 450/3 | €18,370 | €15,417 | -€2,953 | -16.1% |
| Remuneration and social security | 454/9 | €7,446 | €726 | -€6,720 | -90.2% |
| Other amounts payable | 47/48 | €46 | €46 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €125,811 | €122,772 | -€3,039 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,809 | €122,111 | +€42,303 | +53.0% |
| Other operating charges | 640/8 | €15,607 | €14,031 | -€1,576 | -10.1% |
| Non-recurring operating charges | 66A | €21,001 | - | -€21,001 | |
| Gross operating margin | 9900 | €319,685 | €357,682 | +€37,997 | +11.9% |
| Operating profit (loss) | 9901 | €77,458 | €98,768 | +€21,310 | +27.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €14,971 | €18,235 | +€3,264 | +21.8% |
| Recurring financial charges | 65 | €14,971 | €18,235 | +€3,264 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €62,488 | €80,533 | +€18,045 | +28.9% |
| Income taxes | 67/77 | €17,122 | €15,417 | -€1,705 | -10.0% |
| Profit (loss) for the period | 9904 | €45,366 | €65,116 | +€19,749 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,366 | €65,116 | +€19,749 | +43.5% |
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 11 October 2026 via checked.be.