LUMAR VLOERONDERNEMING: 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 VLOERONDERNEMING
Largest movements
- Cash -€51,807
down €51,807 (-61.1%), from €84,812 to €33,005
mainly Investment in fixed assets (net) (-€52,983) and Net result for the year (-€33,595)
- Current investments +€24,752
new in 2025: €24,752
- Receivables within one year +€23,485
up €23,485 (+223.3%), from €10,517 to €34,002
of which Other amounts receivable: +€22,623
- Tangible fixed assets +€21,523
up €21,523 (+7.7%), from €279,591 to €301,114
of which Leasing and similar rights: +€30,950
- Receivables after one year +€9,257
new in 2025: €9,257
- Profit (loss) carried forward -€33,595
new in 2025: -€33,595
- Debts after one year +€27,621
up €27,621 (+11.8%), from €233,647 to €261,268
- Trade debts +€11,505
up €11,505 (+220.6%), from €5,217 to €16,722
- Current portion of long-term debt +€8,051
up €8,051 (+54.3%), from €14,821 to €22,872
- Tax, wage and social debts +€6,637
up €6,637 (+193.7%), from €3,427 to €10,064
- Gross operating margin -€104,026
down €104,026 (-86.3%), from €120,604 to €16,578
- Taxes -€21,981
down €21,981 (-99.4%), from €22,113 to €132
- Depreciation +€14,776
up €14,776 (+88.6%), from €16,685 to €31,460
- Financial charges +€1,902
up €1,902 (+13.2%), from €14,447 to €16,349
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 | €378,905 | €402,566 | +€23,661 | +6.2% |
| Fixed assets | 21/28 | €279,626 | €301,149 | +€21,523 | +7.7% |
| Tangible fixed assets | 22/27 | €279,591 | €301,114 | +€21,523 | +7.7% |
| Land and buildings | 22 | €229,013 | €219,999 | -€9,013 | -3.9% |
| Plant, machinery and equipment | 23 | €2,764 | €1,996 | -€769 | -27.8% |
| Furniture and vehicles | 24 | €7,293 | €8,517 | +€1,224 | +16.8% |
| Leasing and similar rights | 25 | €34,323 | €65,273 | +€30,950 | +90.2% |
| Other tangible fixed assets | 26 | €6,198 | €5,329 | -€869 | -14.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €99,279 | €101,417 | +€2,138 | +2.2% |
| Amounts receivable after more than one year | 29 | - | €9,257 | +€9,257 | |
| Other amounts receivable | 291 | - | €9,257 | +€9,257 | |
| Amounts receivable within one year | 40/41 | €10,517 | €34,002 | +€23,485 | +223.3% |
| Trade receivables | 40 | €5,188 | €6,050 | +€862 | +16.6% |
| Other amounts receivable | 41 | €5,328 | €27,951 | +€22,623 | +424.6% |
| Current investments | 50/53 | - | €24,752 | +€24,752 | |
| Cash at bank and in hand | 54/58 | €84,812 | €33,005 | -€51,807 | -61.1% |
| Deferred charges and accrued income | 490/1 | €3,950 | €402 | -€3,548 | -89.8% |
| Total equity and liabilities | 10/49 | €378,905 | €402,566 | +€23,661 | +6.2% |
| Equity | 10/15 | €117,174 | €83,579 | -€33,595 | -28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,574 | €98,574 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €24,752 | +€24,752 | |
| Own shares acquired | 1312 | - | €24,752 | +€24,752 | |
| Distributable reserves | 133 | €98,574 | €73,823 | -€24,752 | -25.1% |
| Profit (loss) carried forward | 14 | - | -€33,595 | -€33,595 | |
| Amounts payable | 17/49 | €261,731 | €318,988 | +€57,256 | +21.9% |
| Amounts payable after more than one year | 17 | €233,647 | €261,268 | +€27,621 | +11.8% |
| Financial debts | 170/4 | €233,647 | €261,268 | +€27,621 | +11.8% |
| Amounts payable within one year | 42/48 | €28,085 | €57,720 | +€29,636 | +105.5% |
| Current portion of amounts payable after more than one year | 42 | €14,821 | €22,872 | +€8,051 | +54.3% |
| Trade debts | 44 | €5,217 | €16,722 | +€11,505 | +220.6% |
| Suppliers | 440/4 | €5,217 | €16,722 | +€11,505 | +220.6% |
| Taxes, remuneration and social security | 45 | €3,427 | €10,064 | +€6,637 | +193.7% |
| Taxes | 450/3 | €3,427 | €10,064 | +€6,637 | +193.7% |
| Other amounts payable | 47/48 | €4,620 | €8,062 | +€3,442 | +74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,685 | €31,460 | +€14,776 | +88.6% |
| Other operating charges | 640/8 | €2,037 | €3,024 | +€987 | +48.5% |
| Gross operating margin | 9900 | €120,604 | €16,578 | -€104,026 | -86.3% |
| Operating profit (loss) | 9901 | €101,883 | -€17,906 | -€119,789 | |
| Financial income | 75/76B | €166 | €792 | +€626 | +378.0% |
| Recurring financial income | 75 | €166 | €792 | +€626 | +378.0% |
| Financial charges | 65/66B | €14,447 | €16,349 | +€1,902 | +13.2% |
| Recurring financial charges | 65 | €14,447 | €16,349 | +€1,902 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €87,602 | -€33,463 | -€121,065 | |
| Income taxes | 67/77 | €22,113 | €132 | -€21,981 | -99.4% |
| Profit (loss) for the period | 9904 | €65,488 | -€33,595 | -€99,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,488 | -€33,595 | -€99,084 |
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 12 October 2026 via checked.be.