VILLA LUCCIOLI: 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.
VILLA LUCCIOLI
Largest movements
- Cash +€17,842
up €17,842 (+24.3%), from €73,456 to €91,298
mainly Net result for the year (+€26,346) and Trade debts (+€2,700)
- Receivables within one year +€8,349
up €8,349 (+161%), from €5,188 to €13,536
of which Trade receivables: +€11,708
- Tangible fixed assets -€1,421
down €1,421 (-30.4%), from €4,678 to €3,257
of which Furniture and vehicles: -€1,050
- Reserves +€26,000
up €26,000 (+40.3%), from €64,559 to €90,559
of which Distributable reserves: +€26,000
- Tax, wage and social debts -€5,024
down €5,024 (-51.9%), from €9,683 to €4,658
- Trade debts +€2,700
up €2,700 (+1,049%), from €257 to €2,957
- Gross operating margin +€7,383
up €7,383 (+22.4%), from €32,932 to €40,315
- Taxes +€2,523
up €2,523 (+30.0%), from €8,402 to €10,925
- Other operating charges -€833
down €833 (-47.2%), from €1,765 to €931
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 | €87,775 | €111,797 | +€24,022 | +27.4% |
| Fixed assets | 21/28 | €4,715 | €3,294 | -€1,421 | -30.1% |
| Tangible fixed assets | 22/27 | €4,678 | €3,257 | -€1,421 | -30.4% |
| Furniture and vehicles | 24 | €2,031 | €981 | -€1,050 | -51.7% |
| Other tangible fixed assets | 26 | €2,647 | €2,275 | -€371 | -14.0% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €83,060 | €108,503 | +€25,443 | +30.6% |
| Amounts receivable after more than one year | 29 | €4,416 | €3,668 | -€747 | -16.9% |
| Other amounts receivable | 291 | €4,416 | €3,668 | -€747 | -16.9% |
| Amounts receivable within one year | 40/41 | €5,188 | €13,536 | +€8,349 | +161% |
| Trade receivables | 40 | €192 | €11,900 | +€11,708 | +6,098% |
| Other amounts receivable | 41 | €4,996 | €1,636 | -€3,359 | -67.2% |
| Cash at bank and in hand | 54/58 | €73,456 | €91,298 | +€17,842 | +24.3% |
| Total equity and liabilities | 10/49 | €87,775 | €111,797 | +€24,022 | +27.4% |
| Equity | 10/15 | €77,835 | €104,181 | +€26,346 | +33.8% |
| Reserves | 13 | €64,559 | €90,559 | +€26,000 | +40.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €62,700 | €88,700 | +€26,000 | +41.5% |
| Profit (loss) carried forward | 14 | €13,275 | €13,622 | +€346 | +2.6% |
| Amounts payable | 17/49 | €9,940 | €7,616 | -€2,324 | -23.4% |
| Amounts payable within one year | 42/48 | €9,940 | €7,616 | -€2,324 | -23.4% |
| Trade debts | 44 | €257 | €2,957 | +€2,700 | +1,049% |
| Suppliers | 440/4 | €257 | €2,957 | +€2,700 | +1,049% |
| Taxes, remuneration and social security | 45 | €9,683 | €4,658 | -€5,024 | -51.9% |
| Taxes | 450/3 | €9,683 | €4,658 | -€5,024 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €1,421 | +€342 | +31.6% |
| Other operating charges | 640/8 | €1,765 | €931 | -€833 | -47.2% |
| Gross operating margin | 9900 | €32,932 | €40,315 | +€7,383 | +22.4% |
| Operating profit (loss) | 9901 | €30,088 | €37,963 | +€7,875 | +26.2% |
| Financial income | 75/76B | €184 | €0 | -€184 | -100.0% |
| Recurring financial income | 75 | €184 | €0 | -€184 | -100.0% |
| Financial charges | 65/66B | €553 | €691 | +€137 | +24.8% |
| Recurring financial charges | 65 | €553 | €691 | +€137 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €29,718 | €37,272 | +€7,554 | +25.4% |
| Income taxes | 67/77 | €8,402 | €10,925 | +€2,523 | +30.0% |
| Profit (loss) for the period | 9904 | €21,315 | €26,346 | +€5,031 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,315 | €26,346 | +€5,031 | +23.6% |
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 1 November 2026 via checked.be.