LUMADY: 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.
LUMADY
Largest movements
- Tangible fixed assets -€50,880
down €50,880 (-3.3%), from €1.5m to €1.5m
of which Land and buildings: -€50,405
- Receivables within one year +€29,700
up €29,700 (+517%), from €5,750 to €35,450
of which Trade receivables: +€32,200
- Debts after one year -€63,823
down €63,823 (-21.9%), from €291,865 to €228,042
of which Financial debts: -€65,323
- Other debts +€47,527
up €47,527 (+5.7%), from €834,245 to €881,772
- Gross operating margin +€20,819
up €20,819 (+18.7%), from €111,085 to €131,903
- Taxes +€5,096
up €5,096 (+49,191%), from €10 to €5,107
- Financial charges -€3,312
down €3,312 (-6.5%), from €51,292 to €47,980
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 | €1,610,795 | €1,589,831 | -€20,964 | -1.3% |
| Fixed assets | 21/28 | €1,522,569 | €1,471,689 | -€50,880 | -3.3% |
| Tangible fixed assets | 22/27 | €1,522,569 | €1,471,689 | -€50,880 | -3.3% |
| Land and buildings | 22 | €1,521,059 | €1,470,654 | -€50,405 | -3.3% |
| Furniture and vehicles | 24 | €1,510 | €1,035 | -€475 | -31.5% |
| Current assets | 29/58 | €88,227 | €118,143 | +€29,916 | +33.9% |
| Amounts receivable within one year | 40/41 | €5,750 | €35,450 | +€29,700 | +517% |
| Trade receivables | 40 | €3,250 | €35,450 | +€32,200 | +991% |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100% |
| Cash at bank and in hand | 54/58 | €79,269 | €79,351 | +€82 | +0.1% |
| Deferred charges and accrued income | 490/1 | €3,207 | €3,341 | +€134 | +4.2% |
| Total equity and liabilities | 10/49 | €1,610,795 | €1,589,831 | -€20,964 | -1.3% |
| Equity | 10/15 | €385,006 | €400,149 | +€15,144 | +3.9% |
| Contributions | 10/11 | €338,600 | €338,600 | = | 0.0% |
| Reserves | 13 | €50,484 | €61,549 | +€11,066 | +21.9% |
| Distributable reserves | 133 | €50,484 | €61,549 | +€11,066 | +21.9% |
| Profit (loss) carried forward | 14 | -€4,078 | €0 | +€4,078 | |
| Amounts payable | 17/49 | €1,225,789 | €1,189,682 | -€36,108 | -2.9% |
| Amounts payable after more than one year | 17 | €291,865 | €228,042 | -€63,823 | -21.9% |
| Financial debts | 170/4 | €291,865 | €226,542 | -€65,323 | -22.4% |
| Other amounts payable | 178/9 | - | €1,500 | +€1,500 | |
| Amounts payable within one year | 42/48 | €933,349 | €961,065 | +€27,715 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €75,940 | €65,323 | -€10,617 | -14.0% |
| Trade debts | 44 | €2,083 | €3,422 | +€1,338 | +64.2% |
| Suppliers | 440/4 | €2,083 | €3,422 | +€1,338 | +64.2% |
| Taxes, remuneration and social security | 45 | €21,081 | €10,548 | -€10,533 | -50.0% |
| Taxes | 450/3 | €21,081 | €10,548 | -€10,533 | -50.0% |
| Other amounts payable | 47/48 | €834,245 | €881,772 | +€47,527 | +5.7% |
| Accrued charges and deferred income | 492/3 | €575 | €575 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,877 | €50,880 | -€997 | -1.9% |
| Other operating charges | 640/8 | €9,745 | €10,505 | +€760 | +7.8% |
| Gross operating margin | 9900 | €111,085 | €131,903 | +€20,819 | +18.7% |
| Operating profit (loss) | 9901 | €49,463 | €70,518 | +€21,055 | +42.6% |
| Financial income | 75/76B | €0 | €212 | +€212 | +117,678% |
| Recurring financial income | 75 | €0 | €212 | +€212 | +117,678% |
| Financial charges | 65/66B | €51,292 | €47,980 | -€3,312 | -6.5% |
| Recurring financial charges | 65 | €51,292 | €47,980 | -€3,312 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | €22,750 | +€24,579 | |
| Income taxes | 67/77 | €10 | €5,107 | +€5,096 | +49,191% |
| Profit (loss) for the period | 9904 | -€1,839 | €17,644 | +€19,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,839 | €17,644 | +€19,483 |
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 13 October 2026 via checked.be.