LUGUICHA: 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
LUGUICHA
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€705,087
2024 · €104,081+€601,007
Equity
€2.0m
2024 · €2.0m+€5,087
Cash
€346,761
2024 · €196,128+€150,633
Balance sheet total
€5.2m
2024 · €5.0m+€183,166
Largest movements
Assets
- Cash +€150,633
up €150,633 (+76.8%), from €196,128 to €346,761
mainly Other debts (+€1.1m) and Net result for the year (+€705,087)
Equity and liabilities
- Other debts +€1.1m
up €1.1m (+105%), from €1.0m to €2.1m
- Debts after one year -€851,513
down €851,513 (-70.4%), from €1.2m to €358,547
of which Other amounts payable: -€818,829
Income statement
- Financial income +€611,488
up €611,488 (+679%), from €90,006 to €701,494
- Turnover +€350,000
new in 2025: €350,000
- Gross operating margin -€344,288
no longer reported in 2025 (was €344,288)
- Services and other goods +€214,230
new in 2025: €214,230
- Other operating income +€78,522
new in 2025: €78,522
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
€104,081
Turnover
+€350,000
Other operating income
+€78,522
Services and other goods
-€214,230
Staff costs
+€34,872
Depreciation
+€23,904
Other operating charges
+€4,556
Other operating items
-€344,288
Financial income
+€611,488
Financial charges
+€39,331
Taxes
+€16,852
Result 2025
€705,087
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.7m
Investment
-€28,520
Financing
-€1.6m
Cash 2024
€196,128
From operations (derived)
+€1.7m
Net result for the year
+€705,087
Depreciation
+€33,429
Receivables within one year
-€31,328
Deferred charges and accrued income
-€6,113
Provisions
+€289
Trade debts
-€3,802
Tax, wage and social debts
-€4,200
Other debts
+€1.1m
Accrued charges and deferred income
-€20,771
Investment (derived)
-€28,520
Investment in fixed assets (net)
-€28,520
Financing
-€1.6m
Debts after one year
-€851,513
Current portion of long-term debt
+€389
Contributions, distributions and other
-€700,000
Cash 2025
€346,761
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,988,057 | €5,171,223 | +€183,166 | +3.7% |
| Fixed assets | 21/28 | €4,742,370 | €4,737,462 | -€4,908 | -0.1% |
| Tangible fixed assets | 22/27 | €607,429 | €582,521 | -€24,908 | -4.1% |
| Land and buildings | 22 | €591,899 | €571,796 | -€20,103 | -3.4% |
| Furniture and vehicles | 24 | €15,530 | €5,814 | -€9,716 | -62.6% |
| Other tangible fixed assets | 26 | - | €4,910 | +€4,910 | |
| Financial fixed assets | 28 | €4,134,941 | €4,154,941 | +€20,000 | +0.5% |
| Affiliated companies | 280/1 | - | €4,154,578 | +€4.2m | |
| Participating interests | 280 | - | €4,154,578 | +€4.2m | |
| Other financial fixed assets | 284/8 | - | €363 | +€363 | |
| Amounts receivable and cash guarantees | 285/8 | - | €363 | +€363 | |
| Current assets | 29/58 | €245,687 | €433,761 | +€188,075 | +76.6% |
| Amounts receivable within one year | 40/41 | €44,236 | €75,564 | +€31,328 | +70.8% |
| Trade receivables | 40 | €40,540 | €66,064 | +€25,524 | +63.0% |
| Other amounts receivable | 41 | €3,696 | €9,500 | +€5,804 | +157% |
| Cash at bank and in hand | 54/58 | €196,128 | €346,761 | +€150,633 | +76.8% |
| Deferred charges and accrued income | 490/1 | €5,323 | €11,436 | +€6,113 | +115% |
| Total equity and liabilities | 10/49 | €4,988,057 | €5,171,223 | +€183,166 | +3.7% |
| Equity | 10/15 | €1,962,459 | €1,967,547 | +€5,087 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,941,999 | €1,947,087 | +€5,087 | +0.3% |
| Provisions and deferred taxes | 16 | €704,955 | €705,244 | +€289 | 0.0% |
| Provisions for liabilities and charges | 160/5 | €704,955 | €705,244 | +€289 | 0.0% |
| Other liabilities and charges | 164/5 | €704,955 | €705,244 | +€289 | 0.0% |
| Amounts payable | 17/49 | €2,320,643 | €2,498,433 | +€177,790 | +7.7% |
| Amounts payable after more than one year | 17 | €1,210,060 | €358,547 | -€851,513 | -70.4% |
| Financial debts | 170/4 | €391,232 | €358,547 | -€32,684 | -8.4% |
| Credit institutions | 173 | - | €358,547 | +€358,547 | |
| Other amounts payable | 178/9 | €818,829 | - | -€818,829 | |
| Amounts payable within one year | 42/48 | €1,081,254 | €2,131,329 | +€1.1m | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €32,296 | €32,684 | +€389 | +1.2% |
| Trade debts | 44 | €9,148 | €5,346 | -€3,802 | -41.6% |
| Suppliers | 440/4 | €9,148 | €5,346 | -€3,802 | -41.6% |
| Taxes, remuneration and social security | 45 | €32,940 | €28,740 | -€4,200 | -12.8% |
| Taxes | 450/3 | €19,546 | €10,324 | -€9,222 | -47.2% |
| Remuneration and social security | 454/9 | €13,394 | €18,416 | +€5,022 | +37.5% |
| Other amounts payable | 47/48 | €1,006,870 | €2,064,558 | +€1.1m | +105% |
| Accrued charges and deferred income | 492/3 | €29,328 | €8,557 | -€20,771 | -70.8% |
| Operating income | 70/76A | - | €428,522 | +€428,522 | |
| Turnover | 70 | - | €350,000 | +€350,000 | |
| Other operating income | 74 | - | €78,522 | +€78,522 | |
| Operating charges | 60/66A | - | €308,778 | +€308,778 | |
| Services and other goods | 61 | - | €214,230 | +€214,230 | |
| Remuneration, social security and pensions | 62 | €89,391 | €54,519 | -€34,872 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,333 | €33,429 | -€23,904 | -41.7% |
| Other operating charges | 640/8 | €11,156 | €6,600 | -€4,556 | -40.8% |
| Gross operating margin | 9900 | €344,288 | - | -€344,288 | |
| Operating profit (loss) | 9901 | €186,408 | €119,744 | -€66,665 | -35.8% |
| Financial income | 75/76B | €90,006 | €701,494 | +€611,488 | +679% |
| Recurring financial income | 75 | €90,006 | €701,494 | +€611,488 | +679% |
| Income from financial fixed assets | 750 | - | €700,000 | +€700,000 | |
| Income from current assets | 751 | - | €1,482 | +€1,482 | |
| Other financial income | 752/9 | - | €12 | +€12 | |
| Financial charges | 65/66B | €144,754 | €105,423 | -€39,331 | -27.2% |
| Recurring financial charges | 65 | €114,861 | €102,287 | -€12,573 | -10.9% |
| Debt charges | 650 | - | €101,615 | +€101,615 | |
| Other financial charges | 652/9 | - | €673 | +€673 | |
| Non-recurring financial charges | 66B | €29,894 | €3,136 | -€26,758 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €131,660 | €715,815 | +€584,155 | +444% |
| Income taxes | 67/77 | €27,579 | €10,728 | -€16,852 | -61.1% |
| Taxes | 670/3 | - | €10,728 | +€10,728 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €104,081 | €705,087 | +€601,007 | +577% |
| Profit (loss) for the period to be appropriated | 9905 | €104,081 | €705,087 | +€601,007 | +577% |
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 31 October 2026 via checked.be.