LUCY J: 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.
LUCY J
Largest movements
- Receivables within one year +€3,938
up €3,938 (+71.6%), from €5,500 to €9,438
- Cash +€1,288
up €1,288 (+4.5%), from €28,789 to €30,077
mainly Net result for the year (+€9,894) and Trade debts (+€807)
- Reserves +€9,894
up €9,894 (+101.8%), from €9,723 to €19,617
- Tax, wage and social debts -€6,125
down €6,125 (-30.8%), from €19,876 to €13,751
of which Taxes: -€5,375
- Trade debts +€807
new in 2025: €807
- Other debts +€650
up €650 (+24.2%), from €2,690 to €3,340
- Gross operating margin +€439
up €439 (+3.1%), from €14,285 to €14,723
- Other operating charges +€198
up €198 (+51.5%), from €384 to €582
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,289 | €39,515 | +€5,226 | +15.2% |
| Current assets | 29/58 | €34,289 | €39,515 | +€5,226 | +15.2% |
| Amounts receivable within one year | 40/41 | €5,500 | €9,438 | +€3,938 | +71.6% |
| Trade receivables | 40 | €5,500 | €9,438 | +€3,938 | +71.6% |
| Cash at bank and in hand | 54/58 | €28,789 | €30,077 | +€1,288 | +4.5% |
| Total equity and liabilities | 10/49 | €34,289 | €39,515 | +€5,226 | +15.2% |
| Equity | 10/15 | €11,723 | €21,617 | +€9,894 | +84.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,723 | €19,617 | +€9,894 | +101.8% |
| Distributable reserves | 133 | €9,723 | €19,617 | +€9,894 | +101.8% |
| Amounts payable | 17/49 | €22,566 | €17,898 | -€4,668 | -20.7% |
| Amounts payable within one year | 42/48 | €22,566 | €17,898 | -€4,668 | -20.7% |
| Trade debts | 44 | - | €807 | +€807 | |
| Suppliers | 440/4 | - | €807 | +€807 | |
| Taxes, remuneration and social security | 45 | €19,876 | €13,751 | -€6,125 | -30.8% |
| Taxes | 450/3 | €16,876 | €11,501 | -€5,375 | -31.8% |
| Remuneration and social security | 454/9 | €3,000 | €2,250 | -€750 | -25.0% |
| Other amounts payable | 47/48 | €2,690 | €3,340 | +€650 | +24.2% |
| Other operating charges | 640/8 | €384 | €582 | +€198 | +51.5% |
| Gross operating margin | 9900 | €14,285 | €14,723 | +€439 | +3.1% |
| Operating profit (loss) | 9901 | €13,900 | €14,141 | +€241 | +1.7% |
| Financial charges | 65/66B | €84 | €63 | -€20 | -24.0% |
| Recurring financial charges | 65 | €84 | €63 | -€20 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €13,817 | €14,077 | +€261 | +1.9% |
| Income taxes | 67/77 | €4,094 | €4,183 | +€89 | +2.2% |
| Profit (loss) for the period | 9904 | €9,723 | €9,894 | +€171 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,723 | €9,894 | +€171 | +1.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.