AD LUMINA: 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.
AD LUMINA
Largest movements
- Receivables within one year +€1,635
up €1,635 (+4.5%), from €36,232 to €37,868
of which Other amounts receivable: +€3,995
- Deferred charges and accrued income -€862
down €862 (-84.9%), from €1,015 to €153
- Tax, wage and social debts -€4,018
down €4,018 (-28.2%), from €14,272 to €10,255
- Trade debts +€3,372
up €3,372 (+105%), from €3,208 to €6,579
- Short-term financial debts +€897
up €897 (+444%), from €202 to €1,099
- Profit (loss) carried forward +€523
up €523 (+2.4%), from -€22,205 to -€21,682
- Gross operating margin -€14,171
down €14,171 (-76.2%), from €18,599 to €4,428
- Taxes -€4,582
down €4,582 (-70.7%), from €6,476 to €1,894
- Other operating charges +€500
up €500 (+39.0%), from €1,282 to €1,782
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,247 | €38,021 | +€774 | +2.1% |
| Current assets | 29/58 | €37,247 | €38,021 | +€774 | +2.1% |
| Amounts receivable within one year | 40/41 | €36,232 | €37,868 | +€1,635 | +4.5% |
| Trade receivables | 40 | €2,359 | - | -€2,359 | |
| Other amounts receivable | 41 | €33,873 | €37,868 | +€3,995 | +11.8% |
| Deferred charges and accrued income | 490/1 | €1,015 | €153 | -€862 | -84.9% |
| Total equity and liabilities | 10/49 | €37,247 | €38,021 | +€774 | +2.1% |
| Equity | 10/15 | €19,565 | €20,088 | +€523 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,370 | €29,370 | = | 0.0% |
| Distributable reserves | 133 | €29,370 | €29,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,205 | -€21,682 | +€523 | +2.4% |
| Amounts payable | 17/49 | €17,682 | €17,933 | +€251 | +1.4% |
| Amounts payable within one year | 42/48 | €17,682 | €17,933 | +€251 | +1.4% |
| Financial debts | 43 | €202 | €1,099 | +€897 | +444% |
| Credit institutions | 430/8 | €202 | €1,099 | +€897 | +444% |
| Trade debts | 44 | €3,208 | €6,579 | +€3,372 | +105% |
| Suppliers | 440/4 | €3,208 | €6,579 | +€3,372 | +105% |
| Taxes, remuneration and social security | 45 | €14,272 | €10,255 | -€4,018 | -28.2% |
| Taxes | 450/3 | €14,272 | €10,255 | -€4,018 | -28.2% |
| Other operating charges | 640/8 | €1,282 | €1,782 | +€500 | +39.0% |
| Gross operating margin | 9900 | €18,599 | €4,428 | -€14,171 | -76.2% |
| Operating profit (loss) | 9901 | €17,317 | €2,646 | -€14,671 | -84.7% |
| Financial income | 75/76B | €1,677 | €1,815 | +€138 | +8.3% |
| Recurring financial income | 75 | €1,677 | €1,815 | +€138 | +8.3% |
| Financial charges | 65/66B | €1,880 | €2,044 | +€165 | +8.8% |
| Recurring financial charges | 65 | €1,880 | €2,044 | +€165 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €17,114 | €2,417 | -€14,697 | -85.9% |
| Income taxes | 67/77 | €6,476 | €1,894 | -€4,582 | -70.7% |
| Profit (loss) for the period | 9904 | €10,638 | €523 | -€10,115 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,638 | €523 | -€10,115 | -95.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.