LUMACASA: 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.
LUMACASA
Largest movements
- Tangible fixed assets -€15,868
down €15,868 (-3.8%), from €421,665 to €405,797
of which Land and buildings: -€14,781
- Cash +€8,798
up €8,798 (+18.9%), from €46,512 to €55,310
mainly Depreciation (+€18,620) and Debts after one year (+€8,827)
- Profit (loss) carried forward -€28,221
down €28,221 (-100%), from €28,221 to €0
- Debts after one year +€8,827
up €8,827 (+2.2%), from €402,317 to €411,144
- Other debts +€7,386
up €7,386 (+64.8%), from €11,397 to €18,782
- Tax, wage and social debts +€5,331
new in 2025: €5,331
- Financial charges +€2,645
up €2,645 (+55.8%), from €4,742 to €7,387
- Gross operating margin -€1,920
down €1,920 (-4.9%), from €39,565 to €37,645
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 | €468,582 | €462,035 | -€6,547 | -1.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €421,665 | €405,797 | -€15,868 | -3.8% |
| Tangible fixed assets | 22/27 | €421,665 | €405,797 | -€15,868 | -3.8% |
| Land and buildings | 22 | €412,970 | €398,189 | -€14,781 | -3.6% |
| Furniture and vehicles | 24 | €8,695 | €7,608 | -€1,087 | -12.5% |
| Current assets | 29/58 | €46,917 | €56,238 | +€9,321 | +19.9% |
| Amounts receivable within one year | 40/41 | €126 | €651 | +€525 | +417% |
| Other amounts receivable | 41 | €126 | €651 | +€525 | +417% |
| Cash at bank and in hand | 54/58 | €46,512 | €55,310 | +€8,798 | +18.9% |
| Deferred charges and accrued income | 490/1 | €279 | €276 | -€3 | -0.9% |
| Total equity and liabilities | 10/49 | €468,582 | €462,035 | -€6,547 | -1.4% |
| Equity | 10/15 | €33,221 | €5,000 | -€28,221 | -84.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,221 | €0 | -€28,221 | -100% |
| Amounts payable | 17/49 | €435,361 | €457,035 | +€21,673 | +5.0% |
| Amounts payable after more than one year | 17 | €402,317 | €411,144 | +€8,827 | +2.2% |
| Financial debts | 170/4 | €402,317 | €411,144 | +€8,827 | +2.2% |
| Amounts payable within one year | 42/48 | €33,044 | €45,891 | +€12,847 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €21,073 | €21,384 | +€311 | +1.5% |
| Trade debts | 44 | €575 | €393 | -€182 | -31.6% |
| Suppliers | 440/4 | €575 | €393 | -€182 | -31.6% |
| Taxes, remuneration and social security | 45 | - | €5,331 | +€5,331 | |
| Taxes | 450/3 | - | €5,331 | +€5,331 | |
| Other amounts payable | 47/48 | €11,397 | €18,782 | +€7,386 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,572 | €18,620 | +€48 | +0.3% |
| Other operating charges | 640/8 | €1,870 | €1,968 | +€98 | +5.2% |
| Gross operating margin | 9900 | €39,565 | €37,645 | -€1,920 | -4.9% |
| Operating profit (loss) | 9901 | €19,123 | €17,058 | -€2,065 | -10.8% |
| Financial charges | 65/66B | €4,742 | €7,387 | +€2,645 | +55.8% |
| Recurring financial charges | 65 | €4,742 | €7,387 | +€2,645 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €14,381 | €9,670 | -€4,710 | -32.8% |
| Income taxes | 67/77 | €2,074 | €2,349 | +€275 | +13.2% |
| Profit (loss) for the period | 9904 | €12,307 | €7,322 | -€4,985 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,307 | €7,322 | -€4,985 | -40.5% |
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 18 October 2026 via checked.be.