LuMa Consulting: 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.
LuMa Consulting
Largest movements
- Cash -€5,664
down €5,664 (-24.9%), from €22,744 to €17,080
mainly Net result for the year (-€6,787) and Tax, wage and social debts (-€399)
- Receivables within one year -€1,262
down €1,262 (-54.8%), from €2,302 to €1,040
of which Other amounts receivable: -€1,262
- Tangible fixed assets -€260
no longer reported in 2025 (was €260)
- Profit (loss) carried forward -€6,787
down €6,787 (-17.5%), from -€38,774 to -€45,561
- Tax, wage and social debts -€399
no longer reported in 2025 (was €399)
- Gross operating margin +€1,265
up €1,265 (+17.5%), from -€7,242 to -€5,977
- Depreciation -€276
down €276 (-51.5%), from €536 to €260
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 | €25,305 | €18,120 | -€7,186 | -28.4% |
| Fixed assets | 21/28 | €260 | - | -€260 | |
| Tangible fixed assets | 22/27 | €260 | - | -€260 | |
| Plant, machinery and equipment | 23 | €260 | - | -€260 | |
| Current assets | 29/58 | €25,045 | €18,120 | -€6,926 | -27.7% |
| Amounts receivable within one year | 40/41 | €2,302 | €1,040 | -€1,262 | -54.8% |
| Trade receivables | 40 | €641 | €641 | = | 0.0% |
| Other amounts receivable | 41 | €1,661 | €399 | -€1,262 | -76.0% |
| Cash at bank and in hand | 54/58 | €22,744 | €17,080 | -€5,664 | -24.9% |
| Total equity and liabilities | 10/49 | €25,305 | €18,120 | -€7,186 | -28.4% |
| Equity | 10/15 | -€18,314 | -€25,101 | -€6,787 | -37.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,774 | -€45,561 | -€6,787 | -17.5% |
| Amounts payable | 17/49 | €43,620 | €43,221 | -€399 | -0.9% |
| Amounts payable within one year | 42/48 | €43,620 | €43,221 | -€399 | -0.9% |
| Trade debts | 44 | €750 | €750 | = | 0.0% |
| Suppliers | 440/4 | €750 | €750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €399 | - | -€399 | |
| Taxes | 450/3 | €399 | - | -€399 | |
| Other amounts payable | 47/48 | €42,471 | €42,471 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €260 | -€276 | -51.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,242 | -€5,977 | +€1,265 | +17.5% |
| Operating profit (loss) | 9901 | -€8,166 | -€6,637 | +€1,529 | +18.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,298 | -€6,787 | +€1,511 | +18.2% |
| Profit (loss) for the period | 9904 | -€8,298 | -€6,787 | +€1,511 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,298 | -€6,787 | +€1,511 | +18.2% |
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.