VIA LUCCA: what changed
VIA LUCCA
Largest movements
- Receivables within one year -€30,678
down €30,678 (-51.4%), from €59,714 to €29,036
of which Other amounts receivable: -€31,209
- Cash -€17,324
down €17,324 (-25.0%), from €69,433 to €52,109
mainly Contributions, distributions and other (-€168,384) and Receivables after one year (-€4,712)
- Reserves -€136,327
down €136,327 (-17.3%), from €789,217 to €652,890
- Other debts +€85,448
up €85,448 (+66.4%), from €128,600 to €214,048
- Financial income -€9,537
down €9,537 (-26.1%), from €36,606 to €27,070
- Depreciation -€1,600
down €1,600 (-24.7%), from €6,465 to €4,865
- Other operating charges +€1,011
up €1,011 (+108%), from €936 to €1,946
- Gross operating margin -€570
down €570 (-1.9%), from €29,818 to €29,248
- Taxes +€477
up €477 (+3.2%), from €15,112 to €15,589
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €944,249 | €893,638 | -€50,610 | -5.4% |
| Fixed assets | 21/28 | €98,056 | €93,191 | -€4,865 | -5.0% |
| Tangible fixed assets | 22/27 | €11,279 | €6,414 | -€4,865 | -43.1% |
| Plant, machinery and equipment | 23 | €1,501 | €796 | -€705 | -47.0% |
| Furniture and vehicles | 24 | €9,778 | €5,618 | -€4,160 | -42.5% |
| Financial fixed assets | 28 | €86,777 | €86,777 | = | 0.0% |
| Current assets | 29/58 | €846,192 | €800,447 | -€45,745 | -5.4% |
| Amounts receivable after more than one year | 29 | €235,616 | €240,329 | +€4,712 | +2.0% |
| Other amounts receivable | 291 | €235,616 | €240,329 | +€4,712 | +2.0% |
| Amounts receivable within one year | 40/41 | €59,714 | €29,036 | -€30,678 | -51.4% |
| Trade receivables | 40 | €17,735 | €18,266 | +€531 | +3.0% |
| Other amounts receivable | 41 | €41,980 | €10,771 | -€31,209 | -74.3% |
| Current investments | 50/53 | €450,000 | €450,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,433 | €52,109 | -€17,324 | -25.0% |
| Deferred charges and accrued income | 490/1 | €31,428 | €28,973 | -€2,455 | -7.8% |
| Total equity and liabilities | 10/49 | €944,249 | €893,638 | -€50,610 | -5.4% |
| Equity | 10/15 | €795,417 | €659,090 | -€136,327 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €789,217 | €652,890 | -€136,327 | -17.3% |
| Distributable reserves | 133 | €789,217 | €652,890 | -€136,327 | -17.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €148,832 | €234,548 | +€85,717 | +57.6% |
| Amounts payable within one year | 42/48 | €146,207 | €233,869 | +€87,661 | +60.0% |
| Trade debts | 44 | €4,764 | €7,324 | +€2,560 | +53.7% |
| Suppliers | 440/4 | €4,764 | €7,324 | +€2,560 | +53.7% |
| Taxes, remuneration and social security | 45 | €12,844 | €12,497 | -€347 | -2.7% |
| Taxes | 450/3 | €12,844 | €12,497 | -€347 | -2.7% |
| Other amounts payable | 47/48 | €128,600 | €214,048 | +€85,448 | +66.4% |
| Accrued charges and deferred income | 492/3 | €2,624 | €680 | -€1,945 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,465 | €4,865 | -€1,600 | -24.7% |
| Other operating charges | 640/8 | €936 | €1,946 | +€1,011 | +108% |
| Gross operating margin | 9900 | €29,818 | €29,248 | -€570 | -1.9% |
| Operating profit (loss) | 9901 | €22,418 | €22,437 | +€19 | +0.1% |
| Financial income | 75/76B | €36,606 | €27,070 | -€9,537 | -26.1% |
| Recurring financial income | 75 | €36,606 | €27,070 | -€9,537 | -26.1% |
| Financial charges | 65/66B | €2,054 | €1,861 | -€193 | -9.4% |
| Recurring financial charges | 65 | €2,054 | €1,861 | -€193 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €56,970 | €47,646 | -€9,324 | -16.4% |
| Income taxes | 67/77 | €15,112 | €15,589 | +€477 | +3.2% |
| Profit (loss) for the period | 9904 | €41,858 | €32,057 | -€9,801 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,858 | €32,057 | -€9,801 | -23.4% |
Next steps
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 4 November 2026 via checked.be.