LE LUMEÇON: 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.
LE LUMEÇON
Largest movements
- Receivables within one year -€29,219
down €29,219 (-29.1%), from €100,243 to €71,024
of which Trade receivables: -€37,359
- Stocks and contracts +€14,023
up €14,023 (+12.0%), from €116,963 to €130,985
- Profit (loss) carried forward +€44,603
up €44,603 (+74.6%), from €59,774 to €104,378
- Debts after one year -€22,000
down €22,000 (-70.6%), from €31,167 to €9,167
- Trade debts -€15,985
down €15,985 (-19.0%), from €84,298 to €68,313
- Short-term financial debts -€9,460
down €9,460 (-84.5%), from €11,202 to €1,742
- Other debts -€7,850
down €7,850 (-83.1%), from €9,445 to €1,595
- Gross operating margin +€58,111
up €58,111, from -€736 to €57,375
- Depreciation -€17,429
down €17,429 (-90.6%), from €19,245 to €1,815
- Taxes +€7,236
up €7,236, from €0 to €7,236
- Financial charges +€1,009
up €1,009 (+30.1%), from €3,350 to €4,359
- Other operating charges -€747
down €747 (-100%), from €747 to €0
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 | €224,951 | €213,394 | -€11,558 | -5.1% |
| Fixed assets | 21/28 | €6,494 | €8,062 | +€1,568 | +24.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,994 | €5,562 | +€1,568 | +39.3% |
| Plant, machinery and equipment | 23 | - | €3,187 | +€3,187 | |
| Furniture and vehicles | 24 | €2,352 | €940 | -€1,412 | -60.0% |
| Other tangible fixed assets | 26 | €1,642 | €1,435 | -€208 | -12.6% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €218,457 | €205,331 | -€13,126 | -6.0% |
| Stocks and contracts in progress | 3 | €116,963 | €130,985 | +€14,023 | +12.0% |
| Stocks | 30/36 | €116,963 | €130,985 | +€14,023 | +12.0% |
| Amounts receivable within one year | 40/41 | €100,243 | €71,024 | -€29,219 | -29.1% |
| Trade receivables | 40 | €95,178 | €57,819 | -€37,359 | -39.3% |
| Other amounts receivable | 41 | €5,065 | €13,205 | +€8,140 | +161% |
| Cash at bank and in hand | 54/58 | €1,252 | €2,650 | +€1,398 | +112% |
| Deferred charges and accrued income | 490/1 | - | €672 | +€672 | |
| Total equity and liabilities | 10/49 | €224,951 | €213,394 | -€11,558 | -5.1% |
| Equity | 10/15 | €65,974 | €110,578 | +€44,603 | +67.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,774 | €104,378 | +€44,603 | +74.6% |
| Amounts payable | 17/49 | €158,977 | €102,816 | -€56,161 | -35.3% |
| Amounts payable after more than one year | 17 | €31,167 | €9,167 | -€22,000 | -70.6% |
| Financial debts | 170/4 | €31,167 | €9,167 | -€22,000 | -70.6% |
| Amounts payable within one year | 42/48 | €127,810 | €93,649 | -€34,161 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €22,000 | €22,000 | = | 0.0% |
| Financial debts | 43 | €11,202 | €1,742 | -€9,460 | -84.5% |
| Credit institutions | 430/8 | €11,202 | €1,742 | -€9,460 | -84.5% |
| Trade debts | 44 | €84,298 | €68,313 | -€15,985 | -19.0% |
| Suppliers | 440/4 | €84,298 | €68,313 | -€15,985 | -19.0% |
| Taxes, remuneration and social security | 45 | €865 | €0 | -€865 | -100% |
| Taxes | 450/3 | €865 | €0 | -€865 | -100% |
| Other amounts payable | 47/48 | €9,445 | €1,595 | -€7,850 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,245 | €1,815 | -€17,429 | -90.6% |
| Other operating charges | 640/8 | €747 | €0 | -€747 | -100% |
| Gross operating margin | 9900 | -€736 | €57,375 | +€58,111 | |
| Operating profit (loss) | 9901 | -€20,728 | €55,560 | +€76,288 | |
| Financial income | 75/76B | €880 | €638 | -€243 | -27.6% |
| Recurring financial income | 75 | €880 | €638 | -€243 | -27.6% |
| Financial charges | 65/66B | €3,350 | €4,359 | +€1,009 | +30.1% |
| Recurring financial charges | 65 | €3,350 | €4,359 | +€1,009 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,198 | €51,839 | +€75,037 | |
| Income taxes | 67/77 | €0 | €7,236 | +€7,236 | |
| Profit (loss) for the period | 9904 | -€23,198 | €44,603 | +€67,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,198 | €44,603 | +€67,801 |
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 24 October 2026 via checked.be.