Lume Solutions: 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.
Lume Solutions
Largest movements
- Tangible fixed assets -€33,993
down €33,993 (-5.8%), from €589,357 to €555,364
of which Land and buildings: -€23,500
- Cash +€15,788
up €15,788 (+38.2%), from €41,314 to €57,101
mainly Net result for the year (+€78,140) and Other debts (+€66,971)
- Other debts +€66,971
up €66,971 (+60.7%), from €110,328 to €177,299
- Reserves -€51,272
down €51,272 (-24.0%), from €213,746 to €162,474
of which Distributable reserves: -€51,272
- Debts after one year -€45,529
down €45,529 (-17.9%), from €253,973 to €208,444
- Tax, wage and social debts +€8,839
up €8,839 (+45.1%), from €19,606 to €28,445
- Financial charges -€2,742
down €2,742 (-19.0%), from €14,429 to €11,687
- Taxes +€1,812
up €1,812 (+9.2%), from €19,597 to €21,409
- Gross operating margin +€1,742
up €1,742 (+1.1%), from €152,396 to €154,138
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 | €652,309 | €634,163 | -€18,146 | -2.8% |
| Fixed assets | 21/28 | €589,357 | €555,364 | -€33,993 | -5.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €589,357 | €555,364 | -€33,993 | -5.8% |
| Land and buildings | 22 | €558,256 | €534,756 | -€23,500 | -4.2% |
| Plant, machinery and equipment | 23 | - | €423 | +€423 | |
| Furniture and vehicles | 24 | €5,330 | €6,143 | +€813 | +15.3% |
| Leasing and similar rights | 25 | €25,771 | €14,043 | -€11,729 | -45.5% |
| Current assets | 29/58 | €62,952 | €78,799 | +€15,848 | +25.2% |
| Amounts receivable within one year | 40/41 | €21,286 | €20,634 | -€652 | -3.1% |
| Trade receivables | 40 | €21,286 | €20,634 | -€652 | -3.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €41,314 | €57,101 | +€15,788 | +38.2% |
| Deferred charges and accrued income | 490/1 | €352 | €1,064 | +€712 | +202% |
| Total equity and liabilities | 10/49 | €652,309 | €634,163 | -€18,146 | -2.8% |
| Equity | 10/15 | €216,746 | €165,474 | -€51,272 | -23.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €213,746 | €162,474 | -€51,272 | -24.0% |
| Tax-exempt reserves | 132 | €23,250 | €23,250 | = | 0.0% |
| Distributable reserves | 133 | €190,496 | €139,224 | -€51,272 | -26.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €435,563 | €468,690 | +€33,127 | +7.6% |
| Amounts payable after more than one year | 17 | €253,973 | €208,444 | -€45,529 | -17.9% |
| Financial debts | 170/4 | €253,973 | €208,444 | -€45,529 | -17.9% |
| Amounts payable within one year | 42/48 | €175,889 | €255,806 | +€79,917 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €44,497 | €45,529 | +€1,032 | +2.3% |
| Trade debts | 44 | €1,458 | €4,533 | +€3,075 | +211% |
| Suppliers | 440/4 | €1,458 | €4,533 | +€3,075 | +211% |
| Taxes, remuneration and social security | 45 | €19,606 | €28,445 | +€8,839 | +45.1% |
| Taxes | 450/3 | €19,606 | €28,445 | +€8,839 | +45.1% |
| Other amounts payable | 47/48 | €110,328 | €177,299 | +€66,971 | +60.7% |
| Accrued charges and deferred income | 492/3 | €5,701 | €4,440 | -€1,261 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,095 | €37,891 | -€1,204 | -3.1% |
| Other operating charges | 640/8 | €5,083 | €5,011 | -€72 | -1.4% |
| Gross operating margin | 9900 | €152,396 | €154,138 | +€1,742 | +1.1% |
| Operating profit (loss) | 9901 | €108,218 | €111,236 | +€3,018 | +2.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €14,429 | €11,687 | -€2,742 | -19.0% |
| Recurring financial charges | 65 | €14,429 | €11,687 | -€2,742 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €93,789 | €99,549 | +€5,760 | +6.1% |
| Income taxes | 67/77 | €19,597 | €21,409 | +€1,812 | +9.2% |
| Profit (loss) for the period | 9904 | €74,192 | €78,140 | +€3,948 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,192 | €78,140 | +€3,948 | +5.3% |
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 23 October 2026 via checked.be.