LUCTOR PRO: 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.
LUCTOR PRO
Largest movements
- Receivables within one year +€87,039
up €87,039 (+130%), from €67,013 to €154,052
of which Trade receivables: +€94,432
- Cash -€64,245
down €64,245 (-65.9%), from €97,443 to €33,199
mainly Receivables within one year (-€87,039) and Stocks and contracts (-€57,961)
- Stocks and contracts +€57,961
new in 2025: €57,961
- Profit (loss) carried forward +€87,107
up €87,107 (+114%), from €76,572 to €163,680
- Tax, wage and social debts +€18,856
up €18,856 (+96.6%), from €19,525 to €38,380
- Debts after one year -€15,000
down €15,000 (-60.0%), from €25,000 to €10,000
- Trade debts -€6,042
down €6,042 (-18.8%), from €32,107 to €26,065
- Other debts -€4,143
down €4,143 (-74.4%), from €5,564 to €1,422
- Gross operating margin +€32,076
up €32,076 (+31.6%), from €101,472 to €133,548
- Financial charges +€17,104
up €17,104 (+318%), from €5,375 to €22,479
- Taxes +€4,331
up €4,331 (+22.2%), from €19,525 to €23,856
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 | €164,913 | €245,691 | +€80,778 | +49.0% |
| Current assets | 29/58 | €164,913 | €245,691 | +€80,778 | +49.0% |
| Stocks and contracts in progress | 3 | - | €57,961 | +€57,961 | |
| Stocks | 30/36 | - | €57,961 | +€57,961 | |
| Amounts receivable within one year | 40/41 | €67,013 | €154,052 | +€87,039 | +130% |
| Trade receivables | 40 | €41,300 | €135,732 | +€94,432 | +229% |
| Other amounts receivable | 41 | €25,713 | €18,321 | -€7,393 | -28.8% |
| Cash at bank and in hand | 54/58 | €97,443 | €33,199 | -€64,245 | -65.9% |
| Deferred charges and accrued income | 490/1 | €456 | €479 | +€23 | +5.0% |
| Total equity and liabilities | 10/49 | €164,913 | €245,691 | +€80,778 | +49.0% |
| Equity | 10/15 | €81,572 | €168,680 | +€87,107 | +107% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,572 | €163,680 | +€87,107 | +114% |
| Amounts payable | 17/49 | €83,340 | €77,011 | -€6,329 | -7.6% |
| Amounts payable after more than one year | 17 | €25,000 | €10,000 | -€15,000 | -60.0% |
| Financial debts | 170/4 | €25,000 | €10,000 | -€15,000 | -60.0% |
| Amounts payable within one year | 42/48 | €58,340 | €67,011 | +€8,671 | +14.9% |
| Trade debts | 44 | €32,107 | €26,065 | -€6,042 | -18.8% |
| Suppliers | 440/4 | €32,107 | €26,065 | -€6,042 | -18.8% |
| Advances received on contracts in progress | 46 | €1,144 | €1,144 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,525 | €38,380 | +€18,856 | +96.6% |
| Taxes | 450/3 | €19,525 | €38,380 | +€18,856 | +96.6% |
| Other amounts payable | 47/48 | €5,564 | €1,422 | -€4,143 | -74.4% |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Gross operating margin | 9900 | €101,472 | €133,548 | +€32,076 | +31.6% |
| Operating profit (loss) | 9901 | €101,472 | €133,421 | +€31,949 | +31.5% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €5,375 | €22,479 | +€17,104 | +318% |
| Recurring financial charges | 65 | €5,375 | €22,479 | +€17,104 | +318% |
| Profit (loss) for the period before taxes | 9903 | €96,097 | €110,963 | +€14,866 | +15.5% |
| Income taxes | 67/77 | €19,525 | €23,856 | +€4,331 | +22.2% |
| Profit (loss) for the period | 9904 | €76,572 | €87,107 | +€10,535 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,572 | €87,107 | +€10,535 | +13.8% |
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 14 October 2026 via checked.be.