La Lumaca: 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.
La Lumaca
Largest movements
- Tangible fixed assets -€8,786
down €8,786 (-40.6%), from €21,632 to €12,846
of which Furniture and vehicles: -€8,554
- Cash +€1,018
up €1,018 (+31.0%), from €3,282 to €4,299
mainly Other debts (+€52,342) and Depreciation (+€8,786)
- Other debts +€52,342
up €52,342 (+85.7%), from €61,109 to €113,451
- Profit (loss) carried forward -€51,943
down €51,943 (-86.2%), from -€60,227 to -€112,171
- Debts after one year -€8,106
down €8,106 (-49.0%), from €16,529 to €8,423
- Gross operating margin -€32,319
down €32,319 (-342%), from -€9,441 to -€41,760
- Financial charges -€1,540
down €1,540 (-90.2%), from €1,707 to €168
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 | €25,611 | €17,944 | -€7,667 | -29.9% |
| Fixed assets | 21/28 | €21,632 | €12,846 | -€8,786 | -40.6% |
| Tangible fixed assets | 22/27 | €21,632 | €12,846 | -€8,786 | -40.6% |
| Plant, machinery and equipment | 23 | €248 | €15 | -€233 | -93.9% |
| Furniture and vehicles | 24 | €21,385 | €12,831 | -€8,554 | -40.0% |
| Current assets | 29/58 | €3,979 | €5,098 | +€1,119 | +28.1% |
| Stocks and contracts in progress | 3 | €697 | €799 | +€102 | +14.6% |
| Stocks | 30/36 | €697 | €799 | +€102 | +14.6% |
| Cash at bank and in hand | 54/58 | €3,282 | €4,299 | +€1,018 | +31.0% |
| Total equity and liabilities | 10/49 | €25,611 | €17,944 | -€7,667 | -29.9% |
| Equity | 10/15 | -€52,027 | -€103,971 | -€51,943 | -99.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,227 | -€112,171 | -€51,943 | -86.2% |
| Amounts payable | 17/49 | €77,638 | €121,915 | +€44,276 | +57.0% |
| Amounts payable after more than one year | 17 | €16,529 | €8,423 | -€8,106 | -49.0% |
| Financial debts | 170/4 | €16,529 | €8,423 | -€8,106 | -49.0% |
| Amounts payable within one year | 42/48 | €61,109 | €113,492 | +€52,383 | +85.7% |
| Trade debts | 44 | - | €41 | +€41 | |
| Suppliers | 440/4 | - | €41 | +€41 | |
| Other amounts payable | 47/48 | €61,109 | €113,451 | +€52,342 | +85.7% |
| Remuneration, social security and pensions | 62 | €48 | - | -€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,786 | €8,786 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,159 | €1,229 | +€70 | +6.1% |
| Gross operating margin | 9900 | -€9,441 | -€41,760 | -€32,319 | -342% |
| Operating profit (loss) | 9901 | -€19,434 | -€51,776 | -€32,342 | -166% |
| Financial charges | 65/66B | €1,707 | €168 | -€1,540 | -90.2% |
| Recurring financial charges | 65 | €1,707 | €168 | -€1,540 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,141 | -€51,943 | -€30,802 | -146% |
| Profit (loss) for the period | 9904 | -€21,141 | -€51,943 | -€30,802 | -146% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,141 | -€51,943 | -€30,802 | -146% |
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 31 October 2026 via checked.be.