LUMAX Consulting: 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.
LUMAX Consulting
Largest movements
- Receivables within one year -€9,653
down €9,653 (-79.9%), from €12,079 to €2,425
of which Other amounts receivable: -€9,653
- Cash -€5,418
down €5,418 (-34.7%), from €15,636 to €10,218
mainly Debts after one year (-€15,000) and Investment in fixed assets (net) (-€1,832)
- Tangible fixed assets +€1,699
new in 2025: €1,699
- Debts after one year -€15,000
down €15,000 (-30.0%), from €50,000 to €35,000
- Other debts +€1,758
up €1,758 (+31.0%), from €5,663 to €7,420
- Gross operating margin +€11,415
up €11,415, from -€8,031 to €3,385
- Taxes -€1,296
down €1,296 (-93.6%), from €1,384 to €89
- Other operating charges -€568
down €568 (-34.2%), from €1,658 to €1,090
- Financial charges -€366
down €366 (-16.5%), from €2,214 to €1,848
- Depreciation +€134
up €134, from €0 to €134
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 | €67,023 | €53,820 | -€13,203 | -19.7% |
| Fixed assets | 21/28 | €35,436 | €37,135 | +€1,699 | +4.8% |
| Tangible fixed assets | 22/27 | - | €1,699 | +€1,699 | |
| Plant, machinery and equipment | 23 | - | €1,699 | +€1,699 | |
| Financial fixed assets | 28 | €35,436 | €35,436 | = | 0.0% |
| Current assets | 29/58 | €31,587 | €16,685 | -€14,902 | -47.2% |
| Amounts receivable within one year | 40/41 | €12,079 | €2,425 | -€9,653 | -79.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,079 | €2,425 | -€9,653 | -79.9% |
| Cash at bank and in hand | 54/58 | €15,636 | €10,218 | -€5,418 | -34.7% |
| Deferred charges and accrued income | 490/1 | €3,872 | €4,042 | +€170 | +4.4% |
| Total equity and liabilities | 10/49 | €67,023 | €53,820 | -€13,203 | -19.7% |
| Equity | 10/15 | €10,755 | €10,980 | +€224 | +2.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,755 | €8,980 | +€224 | +2.6% |
| Distributable reserves | 133 | €8,755 | €8,980 | +€224 | +2.6% |
| Amounts payable | 17/49 | €56,268 | €42,840 | -€13,428 | -23.9% |
| Amounts payable after more than one year | 17 | €50,000 | €35,000 | -€15,000 | -30.0% |
| Other amounts payable | 178/9 | €50,000 | €35,000 | -€15,000 | -30.0% |
| Amounts payable within one year | 42/48 | €6,268 | €7,840 | +€1,572 | +25.1% |
| Trade debts | 44 | €605 | €420 | -€185 | -30.6% |
| Suppliers | 440/4 | €605 | €420 | -€185 | -30.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,663 | €7,420 | +€1,758 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €134 | +€134 | |
| Other operating charges | 640/8 | €1,658 | €1,090 | -€568 | -34.2% |
| Gross operating margin | 9900 | -€8,031 | €3,385 | +€11,415 | |
| Operating profit (loss) | 9901 | -€9,689 | €2,161 | +€11,850 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,214 | €1,848 | -€366 | -16.5% |
| Recurring financial charges | 65 | €2,214 | €1,848 | -€366 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,902 | €313 | +€12,216 | |
| Income taxes | 67/77 | €1,384 | €89 | -€1,296 | -93.6% |
| Profit (loss) for the period | 9904 | -€13,287 | €224 | +€13,511 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,287 | €224 | +€13,511 |
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 1 November 2026 via checked.be.