Lumar HR Consultancy: 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.
Lumar HR Consultancy
Largest movements
- Current investments +€125,000
new in 2025: €125,000
- Cash -€68,454
down €68,454 (-66.7%), from €102,560 to €34,106
mainly Current investments (-€125,000) and Debts after one year (-€15,268)
- Tangible fixed assets -€21,208
down €21,208 (-19.7%), from €107,730 to €86,522
of which Furniture and vehicles: -€20,548
- Reserves +€28,257
up €28,257 (+24.8%), from €113,742 to €141,999
- Other debts +€18,560
up €18,560 (+36.5%), from €50,817 to €69,378
- Debts after one year -€15,268
down €15,268 (-43.3%), from €35,240 to €19,972
- Depreciation -€7,069
down €7,069 (-25.0%), from €28,277 to €21,208
- Financial charges +€2,375
up €2,375 (+110%), from €2,153 to €4,527
- Taxes +€2,275
up €2,275 (+24.5%), from €9,269 to €11,544
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 | €228,957 | €264,147 | +€35,189 | +15.4% |
| Fixed assets | 21/28 | €107,730 | €86,522 | -€21,208 | -19.7% |
| Tangible fixed assets | 22/27 | €107,730 | €86,522 | -€21,208 | -19.7% |
| Furniture and vehicles | 24 | €100,687 | €80,139 | -€20,548 | -20.4% |
| Other tangible fixed assets | 26 | €7,043 | €6,383 | -€660 | -9.4% |
| Current assets | 29/58 | €121,228 | €177,625 | +€56,397 | +46.5% |
| Amounts receivable within one year | 40/41 | €18,667 | €18,519 | -€148 | -0.8% |
| Trade receivables | 40 | €18,667 | €18,519 | -€148 | -0.8% |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €102,560 | €34,106 | -€68,454 | -66.7% |
| Total equity and liabilities | 10/49 | €228,957 | €264,147 | +€35,189 | +15.4% |
| Equity | 10/15 | €118,742 | €146,999 | +€28,257 | +23.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,742 | €141,999 | +€28,257 | +24.8% |
| Distributable reserves | 133 | €113,742 | €141,999 | +€28,257 | +24.8% |
| Amounts payable | 17/49 | €110,215 | €117,148 | +€6,933 | +6.3% |
| Amounts payable after more than one year | 17 | €35,240 | €19,972 | -€15,268 | -43.3% |
| Financial debts | 170/4 | €35,240 | €19,972 | -€15,268 | -43.3% |
| Amounts payable within one year | 42/48 | €74,975 | €94,776 | +€19,801 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €14,400 | €15,174 | +€774 | +5.4% |
| Trade debts | 44 | €247 | €290 | +€44 | +17.7% |
| Suppliers | 440/4 | €247 | €290 | +€44 | +17.7% |
| Taxes, remuneration and social security | 45 | €9,511 | €9,934 | +€423 | +4.4% |
| Taxes | 450/3 | €9,511 | €9,934 | +€423 | +4.4% |
| Other amounts payable | 47/48 | €50,817 | €69,378 | +€18,560 | +36.5% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Remuneration, social security and pensions | 62 | €255 | €836 | +€580 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,277 | €21,208 | -€7,069 | -25.0% |
| Other operating charges | 640/8 | €1,316 | €1,334 | +€18 | +1.4% |
| Gross operating margin | 9900 | €67,582 | €67,706 | +€124 | +0.2% |
| Operating profit (loss) | 9901 | €37,733 | €44,328 | +€6,595 | +17.5% |
| Financial charges | 65/66B | €2,153 | €4,527 | +€2,375 | +110% |
| Recurring financial charges | 65 | €2,153 | €4,527 | +€2,375 | +110% |
| Profit (loss) for the period before taxes | 9903 | €35,580 | €39,800 | +€4,220 | +11.9% |
| Income taxes | 67/77 | €9,269 | €11,544 | +€2,275 | +24.5% |
| Profit (loss) for the period | 9904 | €26,311 | €28,257 | +€1,945 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,311 | €28,257 | +€1,945 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.