LILUMA: 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.
LILUMA
Largest movements
- Cash -€49,006
down €49,006 (-49.8%), from €98,490 to €49,484
mainly Net result for the year (-€20,182) and Other debts (-€16,487)
- Deferred charges and accrued income -€8,257
down €8,257 (-91.3%), from €9,048 to €791
- Receivables within one year +€3,788
up €3,788 (+16.2%), from €23,442 to €27,230
of which Other amounts receivable: +€2,116
- Profit (loss) carried forward -€20,182
new in 2025: -€20,182
- Other debts -€16,487
no longer reported in 2025 (was €16,487)
- Tax, wage and social debts -€8,592
down €8,592 (-46.1%), from €18,641 to €10,049
- Trade debts -€6,595
down €6,595 (-40.9%), from €16,138 to €9,543
- Gross operating margin -€46,242
down €46,242, from €34,746 to -€11,496
- Taxes -€8,307
no longer reported in 2025 (was €8,307)
- Other operating charges +€1,606
up €1,606 (+64.4%), from €2,493 to €4,099
- Financial charges +€1,598
up €1,598 (+52.1%), from €3,070 to €4,669
- Depreciation +€632
up €632 (+1,821%), from €35 to €667
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 | €140,908 | €87,733 | -€53,175 | -37.7% |
| Fixed assets | 21/28 | €4,974 | €4,307 | -€667 | -13.4% |
| Tangible fixed assets | 22/27 | €1,965 | €1,299 | -€667 | -33.9% |
| Plant, machinery and equipment | 23 | €1,965 | €1,299 | -€667 | -33.9% |
| Financial fixed assets | 28 | €3,009 | €3,009 | = | 0.0% |
| Current assets | 29/58 | €135,934 | €83,426 | -€52,509 | -38.6% |
| Stocks and contracts in progress | 3 | €4,954 | €5,920 | +€967 | +19.5% |
| Stocks | 30/36 | €4,954 | €5,920 | +€967 | +19.5% |
| Amounts receivable within one year | 40/41 | €23,442 | €27,230 | +€3,788 | +16.2% |
| Trade receivables | 40 | €9,238 | €10,910 | +€1,672 | +18.1% |
| Other amounts receivable | 41 | €14,204 | €16,320 | +€2,116 | +14.9% |
| Cash at bank and in hand | 54/58 | €98,490 | €49,484 | -€49,006 | -49.8% |
| Deferred charges and accrued income | 490/1 | €9,048 | €791 | -€8,257 | -91.3% |
| Total equity and liabilities | 10/49 | €140,908 | €87,733 | -€53,175 | -37.7% |
| Equity | 10/15 | €88,323 | €68,141 | -€20,182 | -22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,723 | €69,723 | = | 0.0% |
| Distributable reserves | 133 | €69,723 | €69,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,182 | -€20,182 | |
| Amounts payable | 17/49 | €52,585 | €19,592 | -€32,993 | -62.7% |
| Amounts payable within one year | 42/48 | €51,267 | €19,592 | -€31,675 | -61.8% |
| Trade debts | 44 | €16,138 | €9,543 | -€6,595 | -40.9% |
| Suppliers | 440/4 | €16,138 | €9,543 | -€6,595 | -40.9% |
| Taxes, remuneration and social security | 45 | €18,641 | €10,049 | -€8,592 | -46.1% |
| Taxes | 450/3 | €18,641 | €10,049 | -€8,592 | -46.1% |
| Other amounts payable | 47/48 | €16,487 | - | -€16,487 | |
| Accrued charges and deferred income | 492/3 | €1,318 | - | -€1,318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35 | €667 | +€632 | +1,821% |
| Other operating charges | 640/8 | €2,493 | €4,099 | +€1,606 | +64.4% |
| Gross operating margin | 9900 | €34,746 | -€11,496 | -€46,242 | |
| Operating profit (loss) | 9901 | €32,218 | -€16,262 | -€48,480 | |
| Financial income | 75/76B | €838 | €748 | -€90 | -10.7% |
| Recurring financial income | 75 | €838 | €748 | -€90 | -10.7% |
| Financial charges | 65/66B | €3,070 | €4,669 | +€1,598 | +52.1% |
| Recurring financial charges | 65 | €3,070 | €4,669 | +€1,598 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €29,986 | -€20,182 | -€50,168 | |
| Income taxes | 67/77 | €8,307 | - | -€8,307 | |
| Profit (loss) for the period | 9904 | €21,679 | -€20,182 | -€41,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,679 | -€20,182 | -€41,861 |
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 15 October 2026 via checked.be.