LLUM: what changed
Two fiscal 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.
LLUM
Largest movements
- Receivables within one year +€20,583
up €20,583 (+234.6%), from €8,773 to €29,355
- Cash +€15,787
up €15,787 (+78.1%), from €20,210 to €35,997
mainly Trade debts (+€19,541) and Net result for the year (+€15,399)
- Tangible fixed assets +€1,798
up €1,798 (+55.3%), from €3,253 to €5,051
- Financial fixed assets +€790
new in 2025: €790
- Trade debts +€19,541
up €19,541 (+250.1%), from €7,815 to €27,356
- Reserves +€15,400
up €15,400 (+156.3%), from €9,850 to €25,250
- Tax, wage and social debts +€2,950
up €2,950 (+37.2%), from €7,938 to €10,889
- Other debts +€1,068
up €1,068 (+34.2%), from €3,118 to €4,185
- Gross operating margin +€6,368
up €6,368 (+36.1%), from €17,640 to €24,008
- Depreciation +€781
up €781 (+63.5%), from €1,231 to €2,012
- Other operating charges -€722
down €722 (-52.9%), from €1,364 to €643
- Financial charges +€383
up €383 (+1152.3%), from €33 to €417
- Taxes +€362
up €362 (+7.0%), from €5,175 to €5,537
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.
Cash bridge derived
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 | €32,235 | €71,193 | +€38,958 | +120.9% |
| Fixed assets | 21/28 | €3,253 | €5,841 | +€2,588 | +79.6% |
| Tangible fixed assets | 22/27 | €3,253 | €5,051 | +€1,798 | +55.3% |
| Furniture and vehicles | 24 | €3,253 | €5,051 | +€1,798 | +55.3% |
| Financial fixed assets | 28 | - | €790 | +€790 | |
| Current assets | 29/58 | €28,982 | €65,352 | +€36,370 | +125.5% |
| Amounts receivable within one year | 40/41 | €8,773 | €29,355 | +€20,583 | +234.6% |
| Trade receivables | 40 | €8,773 | €29,355 | +€20,583 | +234.6% |
| Cash at bank and in hand | 54/58 | €20,210 | €35,997 | +€15,787 | +78.1% |
| Total equity and liabilities | 10/49 | €32,235 | €71,193 | +€38,958 | +120.9% |
| Equity | 10/15 | €12,864 | €28,263 | +€15,399 | +119.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,850 | €25,250 | +€15,400 | +156.3% |
| Distributable reserves | 133 | €9,850 | €25,250 | +€15,400 | +156.3% |
| Profit (loss) carried forward | 14 | €14 | €13 | -€1 | -7.4% |
| Amounts payable | 17/49 | €19,371 | €42,930 | +€23,559 | +121.6% |
| Amounts payable within one year | 42/48 | €18,871 | €42,430 | +€23,559 | +124.8% |
| Trade debts | 44 | €7,815 | €27,356 | +€19,541 | +250.1% |
| Suppliers | 440/4 | €7,815 | €27,356 | +€19,541 | +250.1% |
| Taxes, remuneration and social security | 45 | €7,938 | €10,889 | +€2,950 | +37.2% |
| Taxes | 450/3 | €7,938 | €10,889 | +€2,950 | +37.2% |
| Other amounts payable | 47/48 | €3,118 | €4,185 | +€1,068 | +34.2% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,231 | €2,012 | +€781 | +63.5% |
| Other operating charges | 640/8 | €1,364 | €643 | -€722 | -52.9% |
| Gross operating margin | 9900 | €17,640 | €24,008 | +€6,368 | +36.1% |
| Operating profit (loss) | 9901 | €15,045 | €21,353 | +€6,308 | +41.9% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €33 | €417 | +€383 | +1152.3% |
| Recurring financial charges | 65 | €33 | €417 | +€383 | +1152.3% |
| Profit (loss) for the period before taxes | 9903 | €15,039 | €20,936 | +€5,897 | +39.2% |
| Income taxes | 67/77 | €5,175 | €5,537 | +€362 | +7.0% |
| Profit (loss) for the period | 9904 | €9,864 | €15,399 | +€5,535 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,864 | €15,399 | +€5,535 | +56.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.