LUMACOM: 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.
LUMACOM
Largest movements
- Receivables after one year -€336,742
down €336,742 (-15.5%), from €2.2m to €1.8m
- Receivables within one year +€196,086
up €196,086 (+8.4%), from €2.3m to €2.5m
- Tangible fixed assets -€107,450
down €107,450 (-3.3%), from €3.3m to €3.2m
of which Land and buildings: -€97,162
- Short-term financial debts -€200,000
down €200,000 (-10.5%), from €1.9m to €1.7m
- Debts after one year -€101,192
down €101,192 (-6.6%), from €1.5m to €1.4m
- Financial charges +€140,053
up €140,053 (+315.0%), from €44,466 to €184,519
- Taxes -€96,218
down €96,218 (-96.5%), from €99,687 to €3,469
- Financial income +€47,746
up €47,746 (+29.3%), from €163,173 to €210,919
- Depreciation -€29,894
down €29,894 (-19.3%), from €155,073 to €125,179
- Gross operating margin -€6,553
down €6,553 (-5.0%), from €132,181 to €125,628
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 | €7,817,331 | €7,554,374 | -€262,957 | -3.4% |
| Fixed assets | 21/28 | €3,270,055 | €3,162,605 | -€107,450 | -3.3% |
| Tangible fixed assets | 22/27 | €3,262,055 | €3,154,605 | -€107,450 | -3.3% |
| Land and buildings | 22 | €3,229,072 | €3,131,910 | -€97,162 | -3.0% |
| Furniture and vehicles | 24 | €32,983 | €22,695 | -€10,288 | -31.2% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €4,547,277 | €4,391,770 | -€155,507 | -3.4% |
| Amounts receivable after more than one year | 29 | €2,167,457 | €1,830,714 | -€336,742 | -15.5% |
| Other amounts receivable | 291 | €2,167,457 | €1,830,714 | -€336,742 | -15.5% |
| Amounts receivable within one year | 40/41 | €2,345,071 | €2,541,157 | +€196,086 | +8.4% |
| Other amounts receivable | 41 | €2,345,071 | €2,541,157 | +€196,086 | +8.4% |
| Cash at bank and in hand | 54/58 | €31,036 | €18,462 | -€12,574 | -40.5% |
| Deferred charges and accrued income | 490/1 | €3,713 | €1,437 | -€2,277 | -61.3% |
| Total equity and liabilities | 10/49 | €7,817,331 | €7,554,374 | -€262,957 | -3.4% |
| Equity | 10/15 | €4,071,419 | €4,078,611 | +€7,192 | +0.2% |
| Contributions | 10/11 | €1,209,612 | €1,209,612 | = | 0.0% |
| Reserves | 13 | €2,861,807 | €2,868,999 | +€7,192 | +0.3% |
| Distributable reserves | 133 | €2,861,807 | €2,868,999 | +€7,192 | +0.3% |
| Amounts payable | 17/49 | €3,745,913 | €3,475,763 | -€270,149 | -7.2% |
| Amounts payable after more than one year | 17 | €1,540,488 | €1,439,296 | -€101,192 | -6.6% |
| Financial debts | 170/4 | €1,540,488 | €1,439,296 | -€101,192 | -6.6% |
| Amounts payable within one year | 42/48 | €2,204,914 | €2,036,467 | -€168,447 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €111,207 | €112,568 | +€1,360 | +1.2% |
| Financial debts | 43 | €1,900,000 | €1,700,000 | -€200,000 | -10.5% |
| Credit institutions | 430/8 | €1,900,000 | €1,700,000 | -€200,000 | -10.5% |
| Trade debts | 44 | €3,407 | €8,355 | +€4,948 | +145.2% |
| Suppliers | 440/4 | €3,407 | €8,355 | +€4,948 | +145.2% |
| Taxes, remuneration and social security | 45 | €18,604 | €53,171 | +€34,566 | +185.8% |
| Taxes | 450/3 | €18,604 | €53,171 | +€34,566 | +185.8% |
| Other amounts payable | 47/48 | €171,695 | €162,374 | -€9,322 | -5.4% |
| Accrued charges and deferred income | 492/3 | €511 | - | -€511 | |
| Non-recurring operating income | 76A | €30,158 | - | -€30,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,073 | €125,179 | -€29,894 | -19.3% |
| Other operating charges | 640/8 | €19,564 | €16,189 | -€3,375 | -17.3% |
| Non-recurring operating charges | 66A | €7,500 | - | -€7,500 | |
| Gross operating margin | 9900 | €132,181 | €125,628 | -€6,553 | -5.0% |
| Operating profit (loss) | 9901 | -€49,956 | -€15,739 | +€34,217 | +68.5% |
| Financial income | 75/76B | €163,173 | €210,919 | +€47,746 | +29.3% |
| Recurring financial income | 75 | €163,173 | €210,919 | +€47,746 | +29.3% |
| Financial charges | 65/66B | €44,466 | €184,519 | +€140,053 | +315.0% |
| Recurring financial charges | 65 | €44,466 | €184,519 | +€140,053 | +315.0% |
| Profit (loss) for the period before taxes | 9903 | €68,751 | €10,661 | -€58,090 | -84.5% |
| Income taxes | 67/77 | €99,687 | €3,469 | -€96,218 | -96.5% |
| Profit (loss) for the period | 9904 | -€30,936 | €7,192 | +€38,128 | |
| Transfer from tax-exempt reserves | 789 | €18,750 | - | -€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,186 | €7,192 | +€19,378 |
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 9 October 2026 via checked.be.