LUMAYETTE: 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.
LUMAYETTE
Largest movements
- Receivables within one year -€20,205
down €20,205 (-88.8%), from €22,741 to €2,536
of which Trade receivables: -€18,500
- Cash -€12,286
down €12,286 (-93.7%), from €13,108 to €822
mainly Debts after one year (-€41,528) and Net result for the year (-€33,811)
- Other debts +€67,000
up €67,000 (+250%), from €26,844 to €93,844
- Debts after one year -€41,528
down €41,528 (-19.6%), from €212,239 to €170,711
- Profit (loss) carried forward -€33,811
new in 2025: -€33,811
- Trade debts -€25,000
no longer reported in 2025 (was €25,000)
- Gross operating margin -€42,614
down €42,614, from €18,468 to -€24,146
- Taxes -€2,009
no longer reported in 2025 (was €2,009)
- Financial charges -€1,515
down €1,515 (-14.2%), from €10,646 to €9,131
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 | €550,849 | €518,358 | -€32,491 | -5.9% |
| Fixed assets | 21/28 | €515,000 | €515,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,000 | €15,000 | = | 0.0% |
| Land and buildings | 22 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €35,849 | €3,358 | -€32,491 | -90.6% |
| Amounts receivable within one year | 40/41 | €22,741 | €2,536 | -€20,205 | -88.8% |
| Trade receivables | 40 | €18,500 | - | -€18,500 | |
| Other amounts receivable | 41 | €4,241 | €2,536 | -€1,705 | -40.2% |
| Cash at bank and in hand | 54/58 | €13,108 | €822 | -€12,286 | -93.7% |
| Total equity and liabilities | 10/49 | €550,849 | €518,358 | -€32,491 | -5.9% |
| Equity | 10/15 | €211,087 | €177,275 | -€33,811 | -16.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €208,087 | €208,087 | = | 0.0% |
| Distributable reserves | 133 | €208,087 | €208,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,811 | -€33,811 | |
| Amounts payable | 17/49 | €339,763 | €341,083 | +€1,320 | +0.4% |
| Amounts payable after more than one year | 17 | €212,239 | €170,711 | -€41,528 | -19.6% |
| Financial debts | 170/4 | €212,239 | €170,711 | -€41,528 | -19.6% |
| Amounts payable within one year | 42/48 | €127,524 | €170,372 | +€42,848 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €39,965 | €41,528 | +€1,563 | +3.9% |
| Trade debts | 44 | €25,000 | - | -€25,000 | |
| Suppliers | 440/4 | €25,000 | - | -€25,000 | |
| Taxes, remuneration and social security | 45 | €35,715 | €35,000 | -€715 | -2.0% |
| Taxes | 450/3 | €5,215 | - | -€5,215 | |
| Remuneration and social security | 454/9 | €30,500 | €35,000 | +€4,500 | +14.8% |
| Other amounts payable | 47/48 | €26,844 | €93,844 | +€67,000 | +250% |
| Other operating charges | 640/8 | €457 | €534 | +€77 | +16.9% |
| Gross operating margin | 9900 | €18,468 | -€24,146 | -€42,614 | |
| Operating profit (loss) | 9901 | €18,011 | -€24,680 | -€42,691 | |
| Financial charges | 65/66B | €10,646 | €9,131 | -€1,515 | -14.2% |
| Recurring financial charges | 65 | €10,646 | €9,131 | -€1,515 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €7,365 | -€33,811 | -€41,176 | |
| Income taxes | 67/77 | €2,009 | - | -€2,009 | |
| Profit (loss) for the period | 9904 | €5,356 | -€33,811 | -€39,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,356 | -€33,811 | -€39,167 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.