Lumatan: 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.
Lumatan
Largest movements
- Cash -€442,231
down €442,231 (-65.7%), from €673,488 to €231,257
mainly Investment in fixed assets (net) (-€436,661) and Current investments (-€150,000)
- Tangible fixed assets +€435,099
up €435,099 (+1599.2%), from €27,207 to €462,306
of which Land and buildings: +€434,088
- Current investments +€150,000
up €150,000 (+2001.2%), from €7,495 to €157,495
- Receivables within one year -€110,835
down €110,835 (-12.2%), from €910,000 to €799,165
of which Other amounts receivable: -€122,335
- Reserves +€29,550
up €29,550 (+35.7%), from €82,804 to €112,354
- Taxes -€8,048
down €8,048 (-91.5%), from €8,796 to €748
- Gross operating margin -€4,417
down €4,417 (-1943.1%), from -€227 to -€4,644
- Depreciation +€1,562
new in 2025: €1,562
- Financial income -€974
down €974 (-2.3%), from €43,153 to €42,179
- Other operating charges -€329
down €329 (-30.6%), from €1,075 to €746
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 | €1,628,273 | €1,655,841 | +€27,568 | +1.7% |
| Fixed assets | 21/28 | €27,207 | €462,306 | +€435,099 | +1599.2% |
| Tangible fixed assets | 22/27 | €27,207 | €462,306 | +€435,099 | +1599.2% |
| Land and buildings | 22 | €27,207 | €461,295 | +€434,088 | +1595.5% |
| Plant, machinery and equipment | 23 | - | €1,011 | +€1,011 | |
| Current assets | 29/58 | €1,601,066 | €1,193,535 | -€407,531 | -25.5% |
| Amounts receivable within one year | 40/41 | €910,000 | €799,165 | -€110,835 | -12.2% |
| Trade receivables | 40 | - | €11,500 | +€11,500 | |
| Other amounts receivable | 41 | €910,000 | €787,665 | -€122,335 | -13.4% |
| Current investments | 50/53 | €7,495 | €157,495 | +€150,000 | +2001.2% |
| Cash at bank and in hand | 54/58 | €673,488 | €231,257 | -€442,231 | -65.7% |
| Deferred charges and accrued income | 490/1 | €10,083 | €5,617 | -€4,465 | -44.3% |
| Total equity and liabilities | 10/49 | €1,628,273 | €1,655,841 | +€27,568 | +1.7% |
| Equity | 10/15 | €582,804 | €612,354 | +€29,550 | +5.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €82,804 | €112,354 | +€29,550 | +35.7% |
| Distributable reserves | 133 | €82,804 | €112,354 | +€29,550 | +35.7% |
| Amounts payable | 17/49 | €1,045,469 | €1,043,488 | -€1,982 | -0.2% |
| Amounts payable after more than one year | 17 | €700,000 | €700,000 | = | 0.0% |
| Financial debts | 170/4 | €700,000 | €700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €342,319 | €340,346 | -€1,973 | -0.6% |
| Trade debts | 44 | €348 | - | -€348 | |
| Suppliers | 440/4 | €348 | - | -€348 | |
| Taxes, remuneration and social security | 45 | €2,972 | €1,346 | -€1,625 | -54.7% |
| Taxes | 450/3 | €2,972 | €1,346 | -€1,625 | -54.7% |
| Other amounts payable | 47/48 | €339,000 | €339,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,150 | €3,141 | -€9 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,562 | +€1,562 | |
| Other operating charges | 640/8 | €1,075 | €746 | -€329 | -30.6% |
| Gross operating margin | 9900 | -€227 | -€4,644 | -€4,417 | -1943.1% |
| Operating profit (loss) | 9901 | -€1,303 | -€6,952 | -€5,649 | -433.7% |
| Financial income | 75/76B | €43,153 | €42,179 | -€974 | -2.3% |
| Recurring financial income | 75 | €43,153 | €42,179 | -€974 | -2.3% |
| Financial charges | 65/66B | €5,016 | €4,930 | -€86 | -1.7% |
| Recurring financial charges | 65 | €5,016 | €4,930 | -€86 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €36,834 | €30,297 | -€6,537 | -17.7% |
| Income taxes | 67/77 | €8,796 | €748 | -€8,048 | -91.5% |
| Profit (loss) for the period | 9904 | €28,038 | €29,550 | +€1,511 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,038 | €29,550 | +€1,511 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.