Luma Consulting: what changed
Luma Consulting
Largest movements
- Cash +€55,535
up €55,535 (+180%), from €30,820 to €86,355
mainly Net result for the year (+€39,012) and Current investments (+€15,000)
- Current investments -€15,000
down €15,000 (-8.3%), from €180,005 to €165,005
- Receivables within one year -€3,211
down €3,211 (-44.0%), from €7,303 to €4,092
of which Trade receivables: -€3,236
- Reserves +€35,628
up €35,628 (+17.2%), from €207,415 to €243,043
- Gross operating margin -€8,085
down €8,085 (-12.5%), from €64,737 to €56,653
- Taxes -€2,294
down €2,294 (-10.1%), from €22,644 to €20,349
- Financial income +€739
up €739 (+18.6%), from €3,977 to €4,716
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,020 | €257,318 | +€37,298 | +17.0% |
| Fixed assets | 21/28 | €372 | €1,038 | +€667 | +179% |
| Tangible fixed assets | 22/27 | €372 | €1,038 | +€667 | +179% |
| Plant, machinery and equipment | 23 | €73 | €12 | -€60 | -83.0% |
| Furniture and vehicles | 24 | €299 | €1,026 | +€727 | +243% |
| Current assets | 29/58 | €219,648 | €256,279 | +€36,632 | +16.7% |
| Amounts receivable within one year | 40/41 | €7,303 | €4,092 | -€3,211 | -44.0% |
| Trade receivables | 40 | €6,933 | €3,698 | -€3,236 | -46.7% |
| Other amounts receivable | 41 | €370 | €395 | +€25 | +6.8% |
| Current investments | 50/53 | €180,005 | €165,005 | -€15,000 | -8.3% |
| Cash at bank and in hand | 54/58 | €30,820 | €86,355 | +€55,535 | +180% |
| Deferred charges and accrued income | 490/1 | €1,519 | €826 | -€693 | -45.6% |
| Total equity and liabilities | 10/49 | €220,020 | €257,318 | +€37,298 | +17.0% |
| Equity | 10/15 | €211,915 | €247,543 | +€35,628 | +16.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €207,415 | €243,043 | +€35,628 | +17.2% |
| Distributable reserves | 133 | €207,415 | €243,043 | +€35,628 | +17.2% |
| Amounts payable | 17/49 | €8,105 | €9,775 | +€1,670 | +20.6% |
| Amounts payable within one year | 42/48 | €8,105 | €9,775 | +€1,670 | +20.6% |
| Taxes, remuneration and social security | 45 | €8,105 | €8,109 | +€4 | +0.1% |
| Taxes | 450/3 | €8,105 | €8,109 | +€4 | +0.1% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €407 | +€215 | +112% |
| Other operating charges | 640/8 | €566 | €581 | +€15 | +2.7% |
| Gross operating margin | 9900 | €64,737 | €56,653 | -€8,085 | -12.5% |
| Operating profit (loss) | 9901 | €63,979 | €55,664 | -€8,315 | -13.0% |
| Financial income | 75/76B | €3,977 | €4,716 | +€739 | +18.6% |
| Recurring financial income | 75 | €3,977 | €4,716 | +€739 | +18.6% |
| Financial charges | 65/66B | €1,091 | €1,019 | -€72 | -6.6% |
| Recurring financial charges | 65 | €1,091 | €1,019 | -€72 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €66,865 | €59,361 | -€7,504 | -11.2% |
| Income taxes | 67/77 | €22,644 | €20,349 | -€2,294 | -10.1% |
| Profit (loss) for the period | 9904 | €44,221 | €39,012 | -€5,209 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,221 | €39,012 | -€5,209 | -11.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.