Lumatex: 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.
Lumatex
Largest movements
- Current investments +€215,336
up €215,336 (+20.5%), from €1.0m to €1.3m
- Receivables after one year -€195,000
down €195,000 (-100%), from €195,000 to €0
- Tangible fixed assets +€149,669
up €149,669 (+693%), from €21,594 to €171,263
of which Furniture and vehicles: +€152,445
- Cash +€128,688
up €128,688 (+30.5%), from €421,623 to €550,310
mainly Other debts (+€734,871) and Net result for the year (+€311,866)
- Receivables within one year -€81,079
down €81,079 (-63.7%), from €127,345 to €46,267
- Other debts +€734,871
up €734,871 (+705%), from €104,180 to €839,051
- Reserves -€579,555
down €579,555 (-35.1%), from €1.7m to €1.1m
of which Distributable reserves: -€476,315
- Tax, wage and social debts +€60,439
up €60,439 (+196%), from €30,864 to €91,303
- Gross operating margin +€88,246
up €88,246 (+23.2%), from €379,846 to €468,092
- Taxes +€30,930
up €30,930 (+24.6%), from €125,809 to €156,739
- Financial income +€14,244
up €14,244 (+59.1%), from €24,109 to €38,353
- Depreciation +€11,652
up €11,652 (+48.9%), from €23,845 to €35,496
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 | €1,822,400 | €2,032,697 | +€210,297 | +11.5% |
| Fixed assets | 21/28 | €21,594 | €171,263 | +€149,669 | +693% |
| Tangible fixed assets | 22/27 | €21,594 | €171,263 | +€149,669 | +693% |
| Land and buildings | 22 | €3,056 | €2,037 | -€1,019 | -33.3% |
| Plant, machinery and equipment | 23 | €13,640 | €11,883 | -€1,757 | -12.9% |
| Furniture and vehicles | 24 | €4,898 | €157,343 | +€152,445 | +3,113% |
| Current assets | 29/58 | €1,800,806 | €1,861,434 | +€60,628 | +3.4% |
| Amounts receivable after more than one year | 29 | €195,000 | €0 | -€195,000 | -100% |
| Other amounts receivable | 291 | €195,000 | €0 | -€195,000 | -100% |
| Amounts receivable within one year | 40/41 | €127,345 | €46,267 | -€81,079 | -63.7% |
| Trade receivables | 40 | €127,345 | €46,267 | -€81,079 | -63.7% |
| Current investments | 50/53 | €1,049,226 | €1,264,562 | +€215,336 | +20.5% |
| Cash at bank and in hand | 54/58 | €421,623 | €550,310 | +€128,688 | +30.5% |
| Deferred charges and accrued income | 490/1 | €7,612 | €295 | -€7,317 | -96.1% |
| Total equity and liabilities | 10/49 | €1,822,400 | €2,032,697 | +€210,297 | +11.5% |
| Equity | 10/15 | €1,671,699 | €1,092,143 | -€579,555 | -34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,653,099 | €1,073,543 | -€579,555 | -35.1% |
| Tax-exempt reserves | 132 | €218,955 | €115,715 | -€103,240 | -47.2% |
| Distributable reserves | 133 | €1,434,144 | €957,828 | -€476,315 | -33.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,701 | €940,553 | +€789,852 | +524% |
| Amounts payable within one year | 42/48 | €150,701 | €940,153 | +€789,452 | +524% |
| Trade debts | 44 | €15,657 | €9,799 | -€5,858 | -37.4% |
| Suppliers | 440/4 | €15,657 | €9,799 | -€5,858 | -37.4% |
| Taxes, remuneration and social security | 45 | €30,864 | €91,303 | +€60,439 | +196% |
| Taxes | 450/3 | €30,864 | €91,303 | +€60,439 | +196% |
| Other amounts payable | 47/48 | €104,180 | €839,051 | +€734,871 | +705% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Non-recurring operating income | 76A | - | €52,124 | +€52,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,845 | €35,496 | +€11,652 | +48.9% |
| Other operating charges | 640/8 | €3,360 | €1,446 | -€1,914 | -57.0% |
| Gross operating margin | 9900 | €379,846 | €468,092 | +€88,246 | +23.2% |
| Operating profit (loss) | 9901 | €352,641 | €431,150 | +€78,509 | +22.3% |
| Financial income | 75/76B | €24,109 | €38,353 | +€14,244 | +59.1% |
| Recurring financial income | 75 | €24,109 | €38,353 | +€14,244 | +59.1% |
| Financial charges | 65/66B | €393 | €897 | +€504 | +128% |
| Recurring financial charges | 65 | €393 | €897 | +€504 | +128% |
| Profit (loss) for the period before taxes | 9903 | €376,358 | €468,605 | +€92,248 | +24.5% |
| Income taxes | 67/77 | €125,809 | €156,739 | +€30,930 | +24.6% |
| Profit (loss) for the period | 9904 | €250,549 | €311,866 | +€61,317 | +24.5% |
| Transfer from tax-exempt reserves | 789 | €97,900 | €103,240 | +€5,340 | +5.5% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €0 | -€63,150 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €285,299 | €415,106 | +€129,807 | +45.5% |
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 14 October 2026 via checked.be.