TIME IS LUCK: 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.
TIME IS LUCK
Largest movements
- Tangible fixed assets -€13,336
down €13,336 (-29.3%), from €45,486 to €32,151
of which Furniture and vehicles: -€12,805
- Cash +€3,541
up €3,541, from €0 to €3,541
mainly Depreciation (+€13,336) and Other debts (+€6,411)
- Receivables within one year -€842
down €842 (-17.0%), from €4,959 to €4,117
of which Other amounts receivable: -€4,718
- Deferred charges and accrued income +€783
up €783, from €0 to €783
- Debts after one year -€10,282
down €10,282 (-39.8%), from €25,802 to €15,520
- Profit (loss) carried forward -€9,575
down €9,575 (-97.1%), from -€9,856 to -€19,432
- Other debts +€6,411
up €6,411, from €0 to €6,411
- Tax, wage and social debts +€3,001
up €3,001 (+89.1%), from €3,370 to €6,371
- Trade debts +€2,250
up €2,250 (+381%), from €590 to €2,840
- Gross operating margin -€21,443
down €21,443 (-65.9%), from €32,526 to €11,083
- Other operating charges -€9,501
down €9,501 (-80.6%), from €11,787 to €2,286
- Depreciation -€5,964
down €5,964 (-30.9%), from €19,300 to €13,336
- Financial charges -€3,043
down €3,043 (-58.9%), from €5,164 to €2,121
- Financial income -€1,570
down €1,570 (-99.2%), from €1,583 to €13
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 | €50,445 | €40,592 | -€9,853 | -19.5% |
| Fixed assets | 21/28 | €45,486 | €32,151 | -€13,336 | -29.3% |
| Tangible fixed assets | 22/27 | €45,486 | €32,151 | -€13,336 | -29.3% |
| Plant, machinery and equipment | 23 | €2,011 | €1,481 | -€530 | -26.4% |
| Furniture and vehicles | 24 | €43,475 | €30,670 | -€12,805 | -29.5% |
| Current assets | 29/58 | €4,959 | €8,442 | +€3,483 | +70.2% |
| Amounts receivable within one year | 40/41 | €4,959 | €4,117 | -€842 | -17.0% |
| Trade receivables | 40 | - | €3,877 | +€3,877 | |
| Other amounts receivable | 41 | €4,959 | €241 | -€4,718 | -95.1% |
| Cash at bank and in hand | 54/58 | €0 | €3,541 | +€3,541 | |
| Deferred charges and accrued income | 490/1 | €0 | €783 | +€783 | |
| Total equity and liabilities | 10/49 | €50,445 | €40,592 | -€9,853 | -19.5% |
| Equity | 10/15 | €8,744 | -€832 | -€9,575 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,856 | -€19,432 | -€9,575 | -97.1% |
| Amounts payable | 17/49 | €41,702 | €41,424 | -€278 | -0.7% |
| Amounts payable after more than one year | 17 | €25,802 | €15,520 | -€10,282 | -39.8% |
| Financial debts | 170/4 | €25,802 | €15,520 | -€10,282 | -39.8% |
| Amounts payable within one year | 42/48 | €15,900 | €25,904 | +€10,004 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | €9,757 | €10,282 | +€525 | +5.4% |
| Financial debts | 43 | €2,183 | €0 | -€2,183 | -100% |
| Credit institutions | 430/8 | €2,183 | €0 | -€2,183 | -100% |
| Trade debts | 44 | €590 | €2,840 | +€2,250 | +381% |
| Suppliers | 440/4 | €590 | €2,840 | +€2,250 | +381% |
| Taxes, remuneration and social security | 45 | €3,370 | €6,371 | +€3,001 | +89.1% |
| Taxes | 450/3 | €3,370 | €6,371 | +€3,001 | +89.1% |
| Other amounts payable | 47/48 | €0 | €6,411 | +€6,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,300 | €13,336 | -€5,964 | -30.9% |
| Other operating charges | 640/8 | €11,787 | €2,286 | -€9,501 | -80.6% |
| Gross operating margin | 9900 | €32,526 | €11,083 | -€21,443 | -65.9% |
| Operating profit (loss) | 9901 | €1,439 | -€4,539 | -€5,978 | |
| Financial income | 75/76B | €1,583 | €13 | -€1,570 | -99.2% |
| Recurring financial income | 75 | €1,583 | €13 | -€1,570 | -99.2% |
| Financial charges | 65/66B | €5,164 | €2,121 | -€3,043 | -58.9% |
| Recurring financial charges | 65 | €5,164 | €2,121 | -€3,043 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,142 | -€6,647 | -€4,505 | -210% |
| Income taxes | 67/77 | €2,476 | €2,928 | +€452 | +18.3% |
| Profit (loss) for the period | 9904 | -€4,618 | -€9,575 | -€4,958 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,618 | -€9,575 | -€4,958 | -107% |
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 25 October 2026 via checked.be.