LUCROFIT: 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.
LUCROFIT
Largest movements
- Tangible fixed assets +€29,638
up €29,638 (+13.5%), from €220,169 to €249,806
of which Furniture and vehicles: +€39,982
- Receivables within one year -€23,169
down €23,169 (-52.0%), from €44,540 to €21,370
of which Trade receivables: -€25,794
- Cash -€17,860
down €17,860 (-10.5%), from €170,542 to €152,682
mainly Investment in fixed assets (net) (-€76,964) and Tax, wage and social debts (-€19,046)
- Tax, wage and social debts -€19,046
down €19,046 (-79.4%), from €23,979 to €4,933
- Other debts +€12,091
up €12,091 (+200%), from €6,057 to €18,148
- Profit (loss) carried forward -€7,853
down €7,853 (-2.3%), from €340,532 to €332,679
- Gross operating margin -€35,989
down €35,989 (-44.2%), from €81,394 to €45,406
- Taxes -€6,595
down €6,595 (-97.7%), from €6,750 to €155
- Depreciation +€3,224
up €3,224 (+7.3%), from €43,967 to €47,191
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 | €441,752 | €428,268 | -€13,484 | -3.1% |
| Fixed assets | 21/28 | €220,218 | €249,991 | +€29,773 | +13.5% |
| Tangible fixed assets | 22/27 | €220,169 | €249,806 | +€29,638 | +13.5% |
| Land and buildings | 22 | €89,275 | €80,383 | -€8,892 | -10.0% |
| Plant, machinery and equipment | 23 | €9,051 | €7,598 | -€1,453 | -16.1% |
| Furniture and vehicles | 24 | €121,844 | €161,826 | +€39,982 | +32.8% |
| Financial fixed assets | 28 | €50 | €185 | +€135 | +272% |
| Current assets | 29/58 | €221,534 | €178,277 | -€43,257 | -19.5% |
| Amounts receivable within one year | 40/41 | €44,540 | €21,370 | -€23,169 | -52.0% |
| Trade receivables | 40 | €34,561 | €8,767 | -€25,794 | -74.6% |
| Other amounts receivable | 41 | €9,979 | €12,604 | +€2,625 | +26.3% |
| Cash at bank and in hand | 54/58 | €170,542 | €152,682 | -€17,860 | -10.5% |
| Deferred charges and accrued income | 490/1 | €6,453 | €4,225 | -€2,228 | -34.5% |
| Total equity and liabilities | 10/49 | €441,752 | €428,268 | -€13,484 | -3.1% |
| Equity | 10/15 | €408,703 | €400,850 | -€7,853 | -1.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,532 | €332,679 | -€7,853 | -2.3% |
| Amounts payable | 17/49 | €33,050 | €27,418 | -€5,631 | -17.0% |
| Amounts payable within one year | 42/48 | €33,050 | €27,418 | -€5,631 | -17.0% |
| Trade debts | 44 | €3,013 | €4,337 | +€1,324 | +43.9% |
| Suppliers | 440/4 | €3,013 | €4,337 | +€1,324 | +43.9% |
| Taxes, remuneration and social security | 45 | €23,979 | €4,933 | -€19,046 | -79.4% |
| Taxes | 450/3 | €23,979 | €4,933 | -€19,046 | -79.4% |
| Other amounts payable | 47/48 | €6,057 | €18,148 | +€12,091 | +200% |
| Non-recurring operating income | 76A | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,967 | €47,191 | +€3,224 | +7.3% |
| Other operating charges | 640/8 | €5,489 | €4,728 | -€761 | -13.9% |
| Non-recurring operating charges | 66A | €24 | €1,006 | +€982 | +4,055% |
| Gross operating margin | 9900 | €81,394 | €45,406 | -€35,989 | -44.2% |
| Operating profit (loss) | 9901 | €31,913 | -€7,520 | -€39,433 | |
| Financial charges | 65/66B | €892 | €178 | -€714 | -80.1% |
| Recurring financial charges | 65 | €892 | €178 | -€714 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €31,021 | -€7,697 | -€38,719 | |
| Income taxes | 67/77 | €6,750 | €155 | -€6,595 | -97.7% |
| Profit (loss) for the period | 9904 | €24,271 | -€7,853 | -€32,124 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,271 | -€7,853 | -€32,124 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.