Lumé: what changed
Two fiscal 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.
Lumé
Largest movements
- Cash +€58,615
up €58,615 (+36.3%), from €161,550 to €220,165
mainly Net result for the year (+€57,367) and Deferred charges and accrued income (+€498)
- Profit (loss) carried forward +€57,367
up €57,367 (+14.0%), from €409,400 to €466,767
- Gross operating margin +€1,715
up €1,715 (+1.9%), from €88,171 to €89,886
- Taxes -€1,466
down €1,466 (-6.7%), from €21,736 to €20,269
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 | €487,514 | €545,631 | +€58,117 | +11.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €325,465 | €325,465 | = | 0.0% |
| Tangible fixed assets | 22/27 | €325,465 | €325,465 | = | 0.0% |
| Land and buildings | 22 | €325,465 | €325,465 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €162,049 | €220,165 | +€58,117 | +35.9% |
| Cash at bank and in hand | 54/58 | €161,550 | €220,165 | +€58,615 | +36.3% |
| Deferred charges and accrued income | 490/1 | €498 | €0 | -€498 | -100.0% |
| Total equity and liabilities | 10/49 | €487,514 | €545,631 | +€58,117 | +11.9% |
| Equity | 10/15 | €477,600 | €534,967 | +€57,367 | +12.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,400 | €466,767 | +€57,367 | +14.0% |
| Amounts payable | 17/49 | €9,914 | €10,663 | +€750 | +7.6% |
| Amounts payable within one year | 42/48 | €9,914 | €10,663 | +€750 | +7.6% |
| Trade debts | 44 | - | €394 | +€394 | |
| Suppliers | 440/4 | - | €394 | +€394 | |
| Taxes, remuneration and social security | 45 | €9,914 | €10,269 | +€355 | +3.6% |
| Taxes | 450/3 | €9,914 | €10,269 | +€355 | +3.6% |
| Other operating charges | 640/8 | €11,821 | €12,181 | +€360 | +3.0% |
| Gross operating margin | 9900 | €88,171 | €89,886 | +€1,715 | +1.9% |
| Operating profit (loss) | 9901 | €76,350 | €77,705 | +€1,356 | +1.8% |
| Financial charges | 65/66B | €45 | €69 | +€24 | +53.3% |
| Recurring financial charges | 65 | €45 | €69 | +€24 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €76,305 | €77,636 | +€1,332 | +1.7% |
| Income taxes | 67/77 | €21,736 | €20,269 | -€1,466 | -6.7% |
| Profit (loss) for the period | 9904 | €54,569 | €57,367 | +€2,798 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,569 | €57,367 | +€2,798 | +5.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.