LUMAMIN: 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.
LUMAMIN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Turnover +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Gross operating margin +€9,079
up €9,079 (+719%), from €1,263 to €10,342
- Taxes +€1,704
up €1,704 (+157%), from €1,083 to €2,787
- Financial charges +€1,380
up €1,380 (+1,683%), from €82 to €1,462
of which Non-recurring financial charges: +€1,380
- Purchases and services +€921
up €921 (+4.9%), from €18,737 to €19,658
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €977,621 | €985,917 | +€8,296 | +0.8% |
| Fixed assets | 21/28 | €938,143 | €938,143 | = | 0.0% |
| Financial fixed assets | 28 | €938,143 | €938,143 | = | 0.0% |
| Current assets | 29/58 | €39,478 | €47,774 | +€8,296 | +21.0% |
| Amounts receivable within one year | 40/41 | €34,184 | €36,300 | +€2,116 | +6.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €34,184 | €36,300 | +€2,116 | +6.2% |
| Cash at bank and in hand | 54/58 | €5,294 | €11,474 | +€6,180 | +117% |
| Total equity and liabilities | 10/49 | €977,621 | €985,917 | +€8,296 | +0.8% |
| Equity | 10/15 | €855,561 | €861,654 | +€6,093 | +0.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €786,811 | €792,904 | +€6,093 | +0.8% |
| Amounts payable | 17/49 | €122,060 | €124,263 | +€2,203 | +1.8% |
| Amounts payable within one year | 42/48 | €122,060 | €124,263 | +€2,203 | +1.8% |
| Trade debts | 44 | €2,202 | €2,683 | +€481 | +21.8% |
| Suppliers | 440/4 | €2,202 | €2,683 | +€481 | +21.8% |
| Taxes, remuneration and social security | 45 | €370 | €2,092 | +€1,722 | +465% |
| Taxes | 450/3 | €370 | €2,030 | +€1,660 | +449% |
| Remuneration and social security | 454/9 | - | €62 | +€62 | |
| Other amounts payable | 47/48 | €119,488 | €119,488 | = | 0.0% |
| Turnover | 70 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,737 | €19,658 | +€921 | +4.9% |
| Gross operating margin | 9900 | €1,263 | €10,342 | +€9,079 | +719% |
| Operating profit (loss) | 9901 | €1,263 | €10,342 | +€9,079 | +719% |
| Financial income | 75/76B | €300 | - | -€300 | |
| Recurring financial income | 75 | €300 | - | -€300 | |
| Non-recurring financial income | 76B | €300 | - | -€300 | |
| Financial charges | 65/66B | €82 | €1,462 | +€1,380 | +1,683% |
| Recurring financial charges | 65 | €82 | €82 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €1,380 | +€1,380 | |
| Profit (loss) for the period before taxes | 9903 | €1,481 | €8,880 | +€7,399 | +500% |
| Income taxes | 67/77 | €1,083 | €2,787 | +€1,704 | +157% |
| Profit (loss) for the period | 9904 | €398 | €6,093 | +€5,695 | +1,431% |
| Profit (loss) for the period to be appropriated | 9905 | €398 | €6,093 | +€5,695 | +1,431% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.