LUMASVIN: 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.
LUMASVIN
Largest movements
- Cash +€18,825
up €18,825 (+64.1%), from €29,390 to €48,215
mainly Net result for the year (+€20,585) and Depreciation (+€1,782)
- Tangible fixed assets +€1,429
up €1,429 (+24.8%), from €5,766 to €7,195
of which Furniture and vehicles: +€1,873
- Reserves +€17,273
up €17,273 (+71.3%), from €24,234 to €41,507
- Other debts +€1,666
new in 2025: €1,666
- Profit (loss) carried forward +€1,647
up €1,647 (+23.3%), from €7,058 to €8,705
- Purchases and services +€23,209
up €23,209 (+33.7%), from €68,783 to €91,992
- Turnover +€16,363
up €16,363 (+15.5%), from €105,373 to €121,735
- Gross operating margin -€6,547
down €6,547 (-17.8%), from €36,780 to €30,234
- Taxes -€1,530
down €1,530 (-16.2%), from €9,471 to €7,941
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 | €50,502 | €70,954 | +€20,452 | +40.5% |
| Fixed assets | 21/28 | €5,766 | €7,195 | +€1,429 | +24.8% |
| Tangible fixed assets | 22/27 | €5,766 | €7,195 | +€1,429 | +24.8% |
| Land and buildings | 22 | €3,865 | €3,420 | -€444 | -11.5% |
| Furniture and vehicles | 24 | €1,901 | €3,775 | +€1,873 | +98.5% |
| Current assets | 29/58 | €44,736 | €63,759 | +€19,023 | +42.5% |
| Amounts receivable within one year | 40/41 | €14,618 | €14,150 | -€468 | -3.2% |
| Trade receivables | 40 | €13,087 | €9,550 | -€3,537 | -27.0% |
| Other amounts receivable | 41 | €1,531 | €4,600 | +€3,069 | +200% |
| Cash at bank and in hand | 54/58 | €29,390 | €48,215 | +€18,825 | +64.1% |
| Deferred charges and accrued income | 490/1 | €728 | €1,393 | +€666 | +91.5% |
| Total equity and liabilities | 10/49 | €50,502 | €70,954 | +€20,452 | +40.5% |
| Equity | 10/15 | €49,892 | €68,812 | +€18,919 | +37.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,234 | €41,507 | +€17,273 | +71.3% |
| Distributable reserves | 133 | €24,234 | €41,507 | +€17,273 | +71.3% |
| Profit (loss) carried forward | 14 | €7,058 | €8,705 | +€1,647 | +23.3% |
| Amounts payable | 17/49 | €609 | €2,142 | +€1,532 | +251% |
| Amounts payable within one year | 42/48 | €609 | €2,142 | +€1,532 | +251% |
| Trade debts | 44 | €543 | €66 | -€477 | -87.8% |
| Suppliers | 440/4 | €543 | €66 | -€477 | -87.8% |
| Taxes, remuneration and social security | 45 | €66 | €410 | +€344 | +518% |
| Taxes | 450/3 | €30 | €83 | +€53 | +177% |
| Remuneration and social security | 454/9 | €36 | €326 | +€290 | +802% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Turnover | 70 | €105,373 | €121,735 | +€16,363 | +15.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,783 | €91,992 | +€23,209 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €850 | €1,782 | +€932 | +110% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €36,780 | €30,234 | -€6,547 | -17.8% |
| Operating profit (loss) | 9901 | €35,868 | €28,389 | -€7,479 | -20.9% |
| Financial income | 75/76B | €700 | €178 | -€522 | -74.6% |
| Recurring financial income | 75 | €700 | €178 | -€522 | -74.6% |
| Financial charges | 65/66B | €39 | €41 | +€1 | +3.4% |
| Recurring financial charges | 65 | €39 | €41 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €36,529 | €28,526 | -€8,002 | -21.9% |
| Income taxes | 67/77 | €9,471 | €7,941 | -€1,530 | -16.2% |
| Profit (loss) for the period | 9904 | €27,058 | €20,585 | -€6,473 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,058 | €20,585 | -€6,473 | -23.9% |
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 26 October 2026 via checked.be.