Lumastuc: 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.
Lumastuc
Largest movements
- Cash +€35,647
up €35,647 (+102%), from €34,844 to €70,491
mainly Net result for the year (+€33,447) and Depreciation (+€9,798)
- Receivables within one year +€15,824
up €15,824 (+455%), from €3,477 to €19,301
of which Trade receivables: +€12,418
- Tangible fixed assets -€9,798
down €9,798 (-27.0%), from €36,229 to €26,431
of which Furniture and vehicles: -€9,047
- Deferred charges and accrued income -€1,806
down €1,806 (-94.9%), from €1,904 to €98
- Profit (loss) carried forward +€33,447
up €33,447 (+61.5%), from €54,385 to €87,832
- Tax, wage and social debts +€9,567
up €9,567 (+64.7%), from €14,791 to €24,358
- Trade debts -€2,379
down €2,379 (-60.3%), from €3,944 to €1,565
- Gross operating margin -€28,213
down €28,213 (-34.5%), from €81,835 to €53,622
- Taxes -€5,475
down €5,475 (-37.0%), from €14,791 to €9,317
- Other operating charges -€1,175
down €1,175 (-45.8%), from €2,565 to €1,391
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 | €76,453 | €116,320 | +€39,867 | +52.1% |
| Fixed assets | 21/28 | €36,229 | €26,431 | -€9,798 | -27.0% |
| Tangible fixed assets | 22/27 | €36,229 | €26,431 | -€9,798 | -27.0% |
| Plant, machinery and equipment | 23 | €3,013 | €2,262 | -€751 | -24.9% |
| Furniture and vehicles | 24 | €33,215 | €24,169 | -€9,047 | -27.2% |
| Current assets | 29/58 | €40,225 | €89,889 | +€49,665 | +123% |
| Amounts receivable within one year | 40/41 | €3,477 | €19,301 | +€15,824 | +455% |
| Trade receivables | 40 | €1,075 | €13,494 | +€12,418 | +1,155% |
| Other amounts receivable | 41 | €2,401 | €5,807 | +€3,406 | +142% |
| Cash at bank and in hand | 54/58 | €34,844 | €70,491 | +€35,647 | +102% |
| Deferred charges and accrued income | 490/1 | €1,904 | €98 | -€1,806 | -94.9% |
| Total equity and liabilities | 10/49 | €76,453 | €116,320 | +€39,867 | +52.1% |
| Equity | 10/15 | €56,885 | €90,332 | +€33,447 | +58.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,385 | €87,832 | +€33,447 | +61.5% |
| Amounts payable | 17/49 | €19,568 | €25,988 | +€6,420 | +32.8% |
| Amounts payable within one year | 42/48 | €19,568 | €25,923 | +€6,355 | +32.5% |
| Trade debts | 44 | €3,944 | €1,565 | -€2,379 | -60.3% |
| Suppliers | 440/4 | €3,944 | €1,565 | -€2,379 | -60.3% |
| Taxes, remuneration and social security | 45 | €14,791 | €24,358 | +€9,567 | +64.7% |
| Taxes | 450/3 | €14,791 | €24,358 | +€9,567 | +64.7% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Accrued charges and deferred income | 492/3 | - | €65 | +€65 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,591 | €9,798 | +€207 | +2.2% |
| Other operating charges | 640/8 | €2,565 | €1,391 | -€1,175 | -45.8% |
| Non-recurring operating charges | 66A | €186 | - | -€186 | |
| Gross operating margin | 9900 | €81,835 | €53,622 | -€28,213 | -34.5% |
| Operating profit (loss) | 9901 | €69,493 | €42,434 | -€27,059 | -38.9% |
| Financial income | 75/76B | €627 | €390 | -€237 | -37.8% |
| Recurring financial income | 75 | €627 | €390 | -€237 | -37.8% |
| Financial charges | 65/66B | €111 | €61 | -€50 | -45.3% |
| Recurring financial charges | 65 | €111 | €61 | -€50 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €70,009 | €42,763 | -€27,246 | -38.9% |
| Income taxes | 67/77 | €14,791 | €9,317 | -€5,475 | -37.0% |
| Profit (loss) for the period | 9904 | €55,218 | €33,447 | -€21,771 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,218 | €33,447 | -€21,771 | -39.4% |
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 15 October 2026 via checked.be.