Lumaco: 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.
Lumaco
Largest movements
- Cash +€8,564
up €8,564 (+99.5%), from €8,608 to €17,173
mainly Depreciation (+€36,820) and Debts after one year (+€26,839)
- Tangible fixed assets +€6,835
up €6,835 (+7.4%), from €92,205 to €99,040
of which Furniture and vehicles: +€12,282
- Receivables within one year -€1,623
down €1,623 (-8.2%), from €19,802 to €18,179
of which Trade receivables: -€1,208
- Debts after one year +€26,839
up €26,839 (+67.1%), from €40,000 to €66,839
- Trade debts -€17,053
down €17,053 (-75.8%), from €22,491 to €5,438
- Current portion of long-term debt +€7,820
new in 2024: €7,820
- Other debts -€3,977
down €3,977 (-10.7%), from €37,058 to €33,081
- Depreciation +€36,820
new in 2024: €36,820
- Gross operating margin +€14,539
up €14,539 (+46.1%), from €31,560 to €46,100
- Taxes -€5,108
down €5,108 (-80.6%), from €6,335 to €1,227
- Financial charges +€1,527
up €1,527 (+331.3%), from €461 to €1,988
- Staff costs +€540
new in 2024: €540
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,615 | €134,391 | +€13,776 | +11.4% |
| Fixed assets | 21/28 | €92,205 | €99,040 | +€6,835 | +7.4% |
| Tangible fixed assets | 22/27 | €92,205 | €99,040 | +€6,835 | +7.4% |
| Plant, machinery and equipment | 23 | €14,303 | €8,855 | -€5,447 | -38.1% |
| Furniture and vehicles | 24 | €77,902 | €90,185 | +€12,282 | +15.8% |
| Current assets | 29/58 | €28,410 | €35,351 | +€6,941 | +24.4% |
| Amounts receivable within one year | 40/41 | €19,802 | €18,179 | -€1,623 | -8.2% |
| Trade receivables | 40 | €16,087 | €14,879 | -€1,208 | -7.5% |
| Other amounts receivable | 41 | €3,715 | €3,300 | -€415 | -11.2% |
| Cash at bank and in hand | 54/58 | €8,608 | €17,173 | +€8,564 | +99.5% |
| Total equity and liabilities | 10/49 | €120,615 | €134,391 | +€13,776 | +11.4% |
| Equity | 10/15 | €13,681 | €13,095 | -€586 | -4.3% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,419 | -€21,005 | -€586 | -2.9% |
| Amounts payable | 17/49 | €106,934 | €121,297 | +€14,363 | +13.4% |
| Amounts payable after more than one year | 17 | €40,000 | €66,839 | +€26,839 | +67.1% |
| Financial debts | 170/4 | €40,000 | €66,839 | +€26,839 | +67.1% |
| Amounts payable within one year | 42/48 | €66,934 | €54,458 | -€12,476 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,820 | +€7,820 | |
| Trade debts | 44 | €22,491 | €5,438 | -€17,053 | -75.8% |
| Suppliers | 440/4 | €22,491 | €5,438 | -€17,053 | -75.8% |
| Taxes, remuneration and social security | 45 | €7,385 | €8,119 | +€734 | +9.9% |
| Taxes | 450/3 | €7,385 | €8,119 | +€734 | +9.9% |
| Other amounts payable | 47/48 | €37,058 | €33,081 | -€3,977 | -10.7% |
| Non-recurring operating income | 76A | €16,496 | - | -€16,496 | |
| Remuneration, social security and pensions | 62 | - | €540 | +€540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €36,820 | +€36,820 | |
| Other operating charges | 640/8 | €3,234 | €3,611 | +€377 | +11.7% |
| Non-recurring operating charges | 66A | €995 | €2,500 | +€1,505 | +151.3% |
| Gross operating margin | 9900 | €31,560 | €46,100 | +€14,539 | +46.1% |
| Operating profit (loss) | 9901 | €27,332 | €2,629 | -€24,703 | -90.4% |
| Financial charges | 65/66B | €461 | €1,988 | +€1,527 | +331.3% |
| Recurring financial charges | 65 | €461 | €1,988 | +€1,527 | +331.3% |
| Profit (loss) for the period before taxes | 9903 | €26,871 | €640 | -€26,230 | -97.6% |
| Income taxes | 67/77 | €6,335 | €1,227 | -€5,108 | -80.6% |
| Profit (loss) for the period | 9904 | €20,536 | -€586 | -€21,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,536 | -€586 | -€21,122 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.