Lucas Bols N.V. financials
Lucas Bols N.V.
Country: NL Reporting currency: EUR Latest annual report: 2024-03-31
LEI:
724500KCD67FSNA3M269 Financial statements
(EUR, as reported — unscaled; 98 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €96.6M | €100.6M |
| Cost of sales | €47.5M | €48.6M |
| Gross profit | €49.2M | €52.0M |
| Operating profit (EBIT) | €12.5M | -€9.1M |
| Net finance income / (cost) | -€4.6M | -€305.0K |
| Finance costs | €4.7M | €361.0K |
| Profit before tax | €9.0M | -€12.1M |
| Income tax expense | €1.9M | €4.1M |
| Profit for the year | €7.0M | -€16.2M |
| — attributable to owners | €7.0M | -€16.2M |
| Total comprehensive income | €5.7M | -€15.8M |
| Per share | ||
| Basic EPS | €0.47 | €-1.08 |
| Diluted EPS | €0.47 | €-1.08 |
| Free cash flow / share | €0.52 | €0.45 |
| Cash flow statement | ||
| Net cash from operating activities | €9.0M | €7.1M |
| Income taxes paid | €3.0M | €3.8M |
| Net cash from investing activities | -€6.8M | €3.8M |
| Purchase of PP&E (capex) | €1.3M | €300.0K |
| Purchase of intangibles | €5.3M | €0 |
| Net cash from financing activities | €7.4M | -€17.7M |
| Dividends paid | €1.9M | €3.1M |
| Proceeds from borrowings | €5.0M | €0 |
| Repayments of borrowings | €10.0M | €9.0M |
| Lease liability payments | €930.0K | €969.0K |
| Net change in cash | €9.6M | -€6.8M |
| Balance sheet | ||
| Total assets | €376.3M | €353.7M |
| Non-current assets | €301.6M | €294.6M |
| Intangible assets & goodwill | €289.8M | €284.6M |
| Current assets | €74.7M | €59.1M |
| Inventories | €24.6M | €24.9M |
| Trade & other receivables | €18.1M | €16.1M |
| Cash & equivalents | €31.6M | €17.6M |
| Total equity | €230.4M | €206.6M |
| Non-current liabilities | €122.2M | €122.3M |
| Long-term borrowings | €66.8M | €67.0M |
| Current liabilities | €23.8M | €24.9M |
| Trade & other payables | €12.0M | €13.7M |
| Deferred tax liabilities | €49.6M | €50.3M |
| Derived metrics | ||
| Free cash flow | €7.7M | €6.8M |
| Operating margin | 12.9% | -9.1% |
| Net margin | 7.3% | -16.1% |
| Return on equity | 3.1% | -7.9% |
| Cash conversion ratio | 1.28× | -0.44× |
| Capex coverage | 6.82× | 23.60× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €285.0K | -€7.2M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€2.0M | €3.4M |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €1.6M | €25.7M |
| Adjustments For Finance Income Cost | -€4.6M | -€305.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Inventories | -€155.0K | €106.0K |
| Adjustments For Income Tax Expense | €1.9M | €4.1M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | €0 | €0 |
| Adjustments For Increase Decrease In Trade and Other Payables | -€1.7M | -€3.4M |
| Adjustments For Sharebased Payments | -€218.0K | -€129.0K |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | €1.1M | -€2.7M |
| Bank Overdrafts Classified As Cash Equivalents | €5.3M | €44.0K |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €139.0K | €176.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €26.3M | €17.5M |
| Cash Flows From Used In Operations Before Changes In Working Capital | €14.1M | €16.8M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €0 | €852.0K |
| Comprehensive Income Attributable To Owners of Parent | €5.7M | -€15.8M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €10.5M | €10.0M |
| Current Tax Assets Current | €298.0K | €0 |
| Current Tax Liabilities Current | €0 | €194.0K |
| Dividends Received Classified As Operating Activities | €1.1M | €1.1M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€906.0K | -€500.0K |
| Equity and Liabilities | €376.3M | €353.7M |
| Finance Income | €119.0K | €56.0K |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | -€103.0K | €221.0K |
| Increase Decrease In Working Capital | €3.4M | €7.2M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €168.0K | €4.0K |
| Increase Decrease Through Transfer To Statutory Reserve | €0 | €0 |
| Interest Paid Classified As Financing Activities | €4.7M | €2.9M |
| Interest Received Classified As Operating Activities | €263.0K | €123.0K |
| Investment Accounted For Using Equity Method | €1.8M | €1.7M |
| Issue of Equity | €20.0M | — |
| Issued Capital | €1.6M | €1.5M |
| Liabilities | €145.9M | €147.2M |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | €381.0K | €408.0K |
| Noncurrent Provisions For Employee Benefits | €347.0K | €129.0K |
| Other Comprehensive Income | -€1.3M | €438.0K |
| Other Comprehensive Income Before Tax Cash Flow Hedges | -€399.0K | €856.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€1.0M | -€197.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€1.3M | €438.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €0 | €0 |
| Other Noncurrent Financial Liabilities | €5.5M | €4.8M |
| Proceeds From Sales of Investments Accounted For Using Equity Method | €0 | €5.1M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €12.0K | — |
| Purchase of Interests In Investments Accounted For Using Equity Method | €0 | €0 |
| Purchase of Treasury Shares | €168.0K | €4.0K |
| Reserve of Cash Flow Hedges | €52.0K | €348.0K |
| Reserve of Exchange Differences On Translation | -€1.5M | -€486.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €37.9M | €56.0M |
| Retained Earnings Profit Loss For Reporting Period | €7.0M | -€16.2M |
| Share of Profit Loss of Joint Ventures Accounted For Using Equity Method | €1.1M | -€2.7M |
| Share Premium | €177.7M | €157.8M |
| Treasury Shares | €0 | €0 |
| Weighted Average Shares | 15.0M | 15.0M |
Methodology
Every line item above is a fact tagged in Lucas Bols N.V.'s annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.