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 +€51,824
up €51,824 (+42.9%), from €120,830 to €172,654
mainly Net result for the year (+€33,476) and Other debts (+€14,766)
- Reserves +€33,476
up €33,476 (+3.3%), from €1.0m to €1.1m
of which Distributable reserves: +€33,476
- Depreciation -€11,388
down €11,388 (-46.6%), from €24,414 to €13,026
- Gross operating margin -€11,033
down €11,033 (-13.6%), from €81,309 to €70,276
- Financial income -€9,039
down €9,039 (-20.1%), from €44,878 to €35,839
- Taxes +€5,475
up €5,475 (+56.5%), from €9,688 to €15,163
- Financial charges -€3,847
down €3,847 (-9.8%), from €39,199 to €35,352
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.
Cash bridge derived
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 | €1,681,981 | €1,725,219 | +€43,238 | +2.6% |
| Fixed assets | 21/28 | €213,907 | €209,204 | -€4,703 | -2.2% |
| Tangible fixed assets | 22/27 | €213,907 | €209,204 | -€4,703 | -2.2% |
| Land and buildings | 22 | €213,251 | €200,736 | -€12,516 | -5.9% |
| Furniture and vehicles | 24 | €655 | €8,469 | +€7,813 | +1192.1% |
| Current assets | 29/58 | €1,468,074 | €1,516,014 | +€47,941 | +3.3% |
| Amounts receivable within one year | 40/41 | €6,958 | - | -€6,958 | |
| Trade receivables | 40 | €6,958 | - | -€6,958 | |
| Current investments | 50/53 | €1,340,156 | €1,343,361 | +€3,205 | +0.2% |
| Cash at bank and in hand | 54/58 | €120,830 | €172,654 | +€51,824 | +42.9% |
| Deferred charges and accrued income | 490/1 | €130 | - | -€130 | |
| Total equity and liabilities | 10/49 | €1,681,981 | €1,725,219 | +€43,238 | +2.6% |
| Equity | 10/15 | €1,082,194 | €1,115,670 | +€33,476 | +3.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,020,694 | €1,054,170 | +€33,476 | +3.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,014,544 | €1,048,020 | +€33,476 | +3.3% |
| Amounts payable | 17/49 | €599,786 | €609,549 | +€9,763 | +1.6% |
| Amounts payable within one year | 42/48 | €564,398 | €580,705 | +€16,307 | +2.9% |
| Trade debts | 44 | €666 | €2,351 | +€1,685 | +253.0% |
| Suppliers | 440/4 | €666 | €2,351 | +€1,685 | +253.0% |
| Taxes, remuneration and social security | 45 | €9,001 | €8,857 | -€144 | -1.6% |
| Taxes | 450/3 | €9,001 | €8,857 | -€144 | -1.6% |
| Other amounts payable | 47/48 | €554,731 | €569,496 | +€14,766 | +2.7% |
| Accrued charges and deferred income | 492/3 | €35,388 | €28,844 | -€6,544 | -18.5% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,414 | €13,026 | -€11,388 | -46.6% |
| Other operating charges | 640/8 | €9,309 | €9,098 | -€211 | -2.3% |
| Gross operating margin | 9900 | €81,309 | €70,276 | -€11,033 | -13.6% |
| Operating profit (loss) | 9901 | €47,586 | €48,152 | +€566 | +1.2% |
| Financial income | 75/76B | €44,878 | €35,839 | -€9,039 | -20.1% |
| Recurring financial income | 75 | €44,878 | €35,839 | -€9,039 | -20.1% |
| Financial charges | 65/66B | €39,199 | €35,352 | -€3,847 | -9.8% |
| Recurring financial charges | 65 | €39,199 | €35,352 | -€3,847 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €53,265 | €48,638 | -€4,627 | -8.7% |
| Income taxes | 67/77 | €9,688 | €15,163 | +€5,475 | +56.5% |
| Profit (loss) for the period | 9904 | €43,577 | €33,476 | -€10,101 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,577 | €33,476 | -€10,101 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.