LUCTOR ET EMERGO: what changed
What changed
LUCTOR ET EMERGO
NACE 82.100, Office administrative and support services
filed annual accounts (NBB)
Net result for the year
€52,714
2024 · €38,397+€14,317
Equity
€367,831
2024 · €315,117+€52,714
Cash
€226,060
2024 · €139,025+€87,035
Balance sheet total
€404,126
2024 · €348,328+€55,799
Largest movements
Assets
- Cash +€87,035
up €87,035 (+62.6%), from €139,025 to €226,060
mainly Net result for the year (+€52,714) and Depreciation (+€31,985)
- Tangible fixed assets -€31,985
down €31,985 (-16.9%), from €189,525 to €157,540
of which Land and buildings: -€30,931
Equity and liabilities
- Reserves +€52,714
up €52,714 (+17.4%), from €302,717 to €355,431
- Tax, wage and social debts +€5,433
up €5,433 (+47.1%), from €11,525 to €16,959
Income statement
- Gross operating margin +€18,410
up €18,410 (+23.6%), from €77,961 to €96,371
- Taxes +€5,778
up €5,778 (+150%), from €3,840 to €9,618
- Write-downs -€1,300
down €1,300 (-100%), from €1,300 to €0
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
€38,397
Gross operating margin
+€18,410
Depreciation
-€3
Write-downs
+€1,300
Other operating charges
-€88
Financial income
+€461
Financial charges
+€14
Taxes
-€5,778
Result 2025
€52,714
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
+€87,035
Investment
€0
Financing
€0
Cash 2024
€139,025
From operations (derived)
+€87,035
Net result for the year
+€52,714
Depreciation
+€31,985
Receivables within one year
-€765
Deferred charges and accrued income
+€17
Trade debts
-€1,107
Tax, wage and social debts
+€5,433
Other debts
-€1,438
Accrued charges and deferred income
+€196
Cash 2025
€226,060
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,328 | €404,126 | +€55,799 | +16.0% |
| Fixed assets | 21/28 | €189,525 | €157,540 | -€31,985 | -16.9% |
| Tangible fixed assets | 22/27 | €189,525 | €157,540 | -€31,985 | -16.9% |
| Land and buildings | 22 | €187,278 | €156,347 | -€30,931 | -16.5% |
| Furniture and vehicles | 24 | €2,247 | €1,193 | -€1,054 | -46.9% |
| Current assets | 29/58 | €158,803 | €246,586 | +€87,783 | +55.3% |
| Stocks and contracts in progress | 3 | €2,600 | €2,600 | = | 0.0% |
| Stocks | 30/36 | €2,600 | €2,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,539 | €16,305 | +€765 | +4.9% |
| Trade receivables | 40 | €15,375 | €16,305 | +€930 | +6.1% |
| Other amounts receivable | 41 | €165 | €0 | -€165 | -100% |
| Cash at bank and in hand | 54/58 | €139,025 | €226,060 | +€87,035 | +62.6% |
| Deferred charges and accrued income | 490/1 | €1,639 | €1,622 | -€17 | -1.0% |
| Total equity and liabilities | 10/49 | €348,328 | €404,126 | +€55,799 | +16.0% |
| Equity | 10/15 | €315,117 | €367,831 | +€52,714 | +16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €302,717 | €355,431 | +€52,714 | +17.4% |
| Distributable reserves | 133 | €302,717 | €355,431 | +€52,714 | +17.4% |
| Amounts payable | 17/49 | €33,211 | €36,295 | +€3,084 | +9.3% |
| Amounts payable within one year | 42/48 | €33,211 | €36,099 | +€2,889 | +8.7% |
| Trade debts | 44 | €1,446 | €339 | -€1,107 | -76.6% |
| Suppliers | 440/4 | €1,446 | €339 | -€1,107 | -76.6% |
| Taxes, remuneration and social security | 45 | €11,525 | €16,959 | +€5,433 | +47.1% |
| Taxes | 450/3 | €11,525 | €16,959 | +€5,433 | +47.1% |
| Other amounts payable | 47/48 | €20,240 | €18,802 | -€1,438 | -7.1% |
| Accrued charges and deferred income | 492/3 | - | €196 | +€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,982 | €31,985 | +€3 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,300 | €0 | -€1,300 | -100% |
| Other operating charges | 640/8 | €2,857 | €2,944 | +€88 | +3.1% |
| Gross operating margin | 9900 | €77,961 | €96,371 | +€18,410 | +23.6% |
| Operating profit (loss) | 9901 | €41,823 | €61,443 | +€19,620 | +46.9% |
| Financial income | 75/76B | €511 | €973 | +€461 | +90.2% |
| Recurring financial income | 75 | €511 | €973 | +€461 | +90.2% |
| Financial charges | 65/66B | €97 | €83 | -€14 | -14.5% |
| Recurring financial charges | 65 | €97 | €83 | -€14 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €42,237 | €62,332 | +€20,095 | +47.6% |
| Income taxes | 67/77 | €3,840 | €9,618 | +€5,778 | +150% |
| Profit (loss) for the period | 9904 | €38,397 | €52,714 | +€14,317 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,397 | €52,714 | +€14,317 | +37.3% |
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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 3 November 2026 via checked.be.