Luma Living: 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 Living
Largest movements
- Stocks and contracts +€192,200
up €192,200 (+1,922%), from €10,000 to €202,200
- Tangible fixed assets -€79,000
no longer reported in 2025 (was €79,000)
- Cash -€4,247
down €4,247 (-45.8%), from €9,272 to €5,025
mainly Stocks and contracts (-€192,200) and Trade debts (-€19,082)
- Receivables within one year -€2,593
down €2,593 (-86.7%), from €2,991 to €399
- Debts after one year +€112,459
up €112,459 (+112%), from €100,000 to €212,459
- Trade debts -€19,082
no longer reported in 2025 (was €19,082)
- Other debts +€18,360
up €18,360 (+1,392%), from €1,319 to €19,679
- Profit (loss) carried forward -€5,376
down €5,376 (-25.4%), from -€21,139 to -€26,514
- Gross operating margin +€20,103
up €20,103, from -€19,382 to €721
- Financial charges +€5,439
up €5,439 (+827%), from €658 to €6,097
- Depreciation -€1,099
no longer reported in 2025 (was €1,099)
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 | €101,263 | €207,623 | +€106,360 | +105% |
| Fixed assets | 21/28 | €79,000 | - | -€79,000 | |
| Tangible fixed assets | 22/27 | €79,000 | - | -€79,000 | |
| Assets under construction and advance payments | 27 | €79,000 | - | -€79,000 | |
| Current assets | 29/58 | €22,263 | €207,623 | +€185,360 | +833% |
| Stocks and contracts in progress | 3 | €10,000 | €202,200 | +€192,200 | +1,922% |
| Stocks | 30/36 | €10,000 | €202,200 | +€192,200 | +1,922% |
| Amounts receivable within one year | 40/41 | €2,991 | €399 | -€2,593 | -86.7% |
| Other amounts receivable | 41 | €2,991 | €399 | -€2,593 | -86.7% |
| Cash at bank and in hand | 54/58 | €9,272 | €5,025 | -€4,247 | -45.8% |
| Total equity and liabilities | 10/49 | €101,263 | €207,623 | +€106,360 | +105% |
| Equity | 10/15 | -€19,139 | -€24,514 | -€5,376 | -28.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,139 | -€26,514 | -€5,376 | -25.4% |
| Amounts payable | 17/49 | €120,401 | €232,137 | +€111,736 | +92.8% |
| Amounts payable after more than one year | 17 | €100,000 | €212,459 | +€112,459 | +112% |
| Financial debts | 170/4 | €100,000 | €212,459 | +€112,459 | +112% |
| Amounts payable within one year | 42/48 | €20,401 | €19,679 | -€723 | -3.5% |
| Trade debts | 44 | €19,082 | - | -€19,082 | |
| Suppliers | 440/4 | €19,082 | - | -€19,082 | |
| Other amounts payable | 47/48 | €1,319 | €19,679 | +€18,360 | +1,392% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,099 | - | -€1,099 | |
| Gross operating margin | 9900 | -€19,382 | €721 | +€20,103 | |
| Operating profit (loss) | 9901 | -€20,481 | €721 | +€21,202 | |
| Financial charges | 65/66B | €658 | €6,097 | +€5,439 | +827% |
| Recurring financial charges | 65 | €658 | €6,097 | +€5,439 | +827% |
| Profit (loss) for the period before taxes | 9903 | -€21,139 | -€5,376 | +€15,763 | +74.6% |
| Profit (loss) for the period | 9904 | -€21,139 | -€5,376 | +€15,763 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,139 | -€5,376 | +€15,763 | +74.6% |
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 23 October 2026 via checked.be.