Lumas Consult: 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.
Lumas Consult
Largest movements
- Cash -€47,126
down €47,126 (-88.1%), from €53,485 to €6,359
mainly Contributions, distributions and other (-€60,000) and Other debts (-€50,000)
- Tangible fixed assets -€10,377
down €10,377 (-67.1%), from €15,473 to €5,096
- Receivables within one year -€7,417
down €7,417 (-32.9%), from €22,557 to €15,139
of which Trade receivables: -€5,417
- Other debts -€50,000
down €50,000 (-83.3%), from €60,000 to €10,000
- Reserves -€14,434
down €14,434 (-80.2%), from €17,988 to €3,553
- Depreciation +€2,932
up €2,932 (+39.4%), from €7,445 to €10,377
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 | €91,514 | €26,594 | -€64,920 | -70.9% |
| Fixed assets | 21/28 | €15,473 | €5,096 | -€10,377 | -67.1% |
| Tangible fixed assets | 22/27 | €15,473 | €5,096 | -€10,377 | -67.1% |
| Furniture and vehicles | 24 | €15,473 | €5,096 | -€10,377 | -67.1% |
| Current assets | 29/58 | €76,041 | €21,498 | -€54,543 | -71.7% |
| Amounts receivable within one year | 40/41 | €22,557 | €15,139 | -€7,417 | -32.9% |
| Trade receivables | 40 | €20,557 | €15,139 | -€5,417 | -26.4% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €53,485 | €6,359 | -€47,126 | -88.1% |
| Total equity and liabilities | 10/49 | €91,514 | €26,594 | -€64,920 | -70.9% |
| Equity | 10/15 | €20,488 | €6,053 | -€14,434 | -70.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,988 | €3,553 | -€14,434 | -80.2% |
| Distributable reserves | 133 | €17,988 | €3,553 | -€14,434 | -80.2% |
| Amounts payable | 17/49 | €71,027 | €20,541 | -€50,486 | -71.1% |
| Amounts payable within one year | 42/48 | €71,027 | €20,541 | -€50,486 | -71.1% |
| Trade debts | 44 | €75 | €161 | +€86 | +114% |
| Suppliers | 440/4 | €75 | €161 | +€86 | +114% |
| Taxes, remuneration and social security | 45 | €10,952 | €10,380 | -€571 | -5.2% |
| Taxes | 450/3 | €10,952 | €10,380 | -€571 | -5.2% |
| Other amounts payable | 47/48 | €60,000 | €10,000 | -€50,000 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,445 | €10,377 | +€2,932 | +39.4% |
| Other operating charges | 640/8 | €1,208 | €1,166 | -€42 | -3.5% |
| Gross operating margin | 9900 | €70,394 | €70,184 | -€210 | -0.3% |
| Operating profit (loss) | 9901 | €61,741 | €58,641 | -€3,101 | -5.0% |
| Financial income | 75/76B | €845 | €396 | -€449 | -53.2% |
| Recurring financial income | 75 | €845 | €396 | -€449 | -53.2% |
| Financial charges | 65/66B | €111 | €101 | -€9 | -8.5% |
| Recurring financial charges | 65 | €111 | €101 | -€9 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €62,476 | €58,935 | -€3,540 | -5.7% |
| Income taxes | 67/77 | €13,983 | €13,370 | -€614 | -4.4% |
| Profit (loss) for the period | 9904 | €48,492 | €45,566 | -€2,927 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,492 | €45,566 | -€2,927 | -6.0% |
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 22 October 2026 via checked.be.