LUMECA: 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.
LUMECA
Largest movements
- Cash +€318,110
up €318,110 (+141%), from €224,923 to €543,033
mainly Trade debts (+€365,267) and Net result for the year (+€264,700)
- Tangible fixed assets +€127,221
up €127,221 (+16.9%), from €752,829 to €880,050
of which Plant, machinery and equipment: +€144,686
- Receivables within one year -€82,073
down €82,073 (-5.6%), from €1.5m to €1.4m
of which Other amounts receivable: -€80,300
- Trade debts +€365,267
up €365,267 (+158%), from €230,798 to €596,065
- Reserves +€147,350
up €147,350 (+126%), from €117,121 to €264,471
of which Tax-exempt reserves: +€147,350
- Debts after one year -€134,777
down €134,777 (-14.2%), from €947,774 to €812,997
- Profit (loss) carried forward +€117,350
up €117,350 (+21.7%), from €540,625 to €657,975
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Write-downs +€38,597
up €38,597 (+144%), from €26,753 to €65,350
- Gross operating margin +€37,041
up €37,041 (+4.1%), from €904,016 to €941,057
- Depreciation +€30,788
up €30,788 (+36.7%), from €83,870 to €114,658
- Staff costs -€15,325
down €15,325 (-4.1%), from €376,306 to €360,982
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 | €2,436,501 | €2,801,565 | +€365,064 | +15.0% |
| Fixed assets | 21/28 | €752,829 | €880,050 | +€127,221 | +16.9% |
| Tangible fixed assets | 22/27 | €752,829 | €880,050 | +€127,221 | +16.9% |
| Plant, machinery and equipment | 23 | €509,486 | €654,172 | +€144,686 | +28.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €243,343 | €225,878 | -€17,465 | -7.2% |
| Current assets | 29/58 | €1,683,671 | €1,921,515 | +€237,844 | +14.1% |
| Stocks and contracts in progress | 3 | €3,779 | €4,912 | +€1,134 | +30.0% |
| Stocks | 30/36 | €3,779 | €4,912 | +€1,134 | +30.0% |
| Amounts receivable within one year | 40/41 | €1,454,970 | €1,372,896 | -€82,073 | -5.6% |
| Trade receivables | 40 | €14,397 | €12,623 | -€1,774 | -12.3% |
| Other amounts receivable | 41 | €1,440,573 | €1,360,273 | -€80,300 | -5.6% |
| Cash at bank and in hand | 54/58 | €224,923 | €543,033 | +€318,110 | +141% |
| Deferred charges and accrued income | 490/1 | - | €673 | +€673 | |
| Total equity and liabilities | 10/49 | €2,436,501 | €2,801,565 | +€365,064 | +15.0% |
| Equity | 10/15 | €676,346 | €941,045 | +€264,700 | +39.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,121 | €264,471 | +€147,350 | +126% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €252,600 | +€147,350 | +140% |
| Distributable reserves | 133 | €10,011 | €10,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540,625 | €657,975 | +€117,350 | +21.7% |
| Amounts payable | 17/49 | €1,760,155 | €1,860,520 | +€100,365 | +5.7% |
| Amounts payable after more than one year | 17 | €947,774 | €812,997 | -€134,777 | -14.2% |
| Financial debts | 170/4 | €947,774 | €812,997 | -€134,777 | -14.2% |
| Amounts payable within one year | 42/48 | €812,381 | €1,045,646 | +€233,265 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €128,609 | €134,777 | +€6,168 | +4.8% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €230,798 | €596,065 | +€365,267 | +158% |
| Suppliers | 440/4 | €230,798 | €596,065 | +€365,267 | +158% |
| Taxes, remuneration and social security | 45 | €144,588 | €102,376 | -€42,212 | -29.2% |
| Taxes | 450/3 | €104,105 | €72,111 | -€31,994 | -30.7% |
| Remuneration and social security | 454/9 | €40,483 | €30,265 | -€10,218 | -25.2% |
| Other amounts payable | 47/48 | €208,386 | €212,428 | +€4,042 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €1,877 | +€1,877 | |
| Remuneration, social security and pensions | 62 | €376,306 | €360,982 | -€15,325 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,870 | €114,658 | +€30,788 | +36.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,753 | €65,350 | +€38,597 | +144% |
| Other operating charges | 640/8 | €7,840 | €4,191 | -€3,649 | -46.5% |
| Non-recurring operating charges | 66A | €8,138 | €0 | -€8,138 | -100% |
| Gross operating margin | 9900 | €904,016 | €941,057 | +€37,041 | +4.1% |
| Operating profit (loss) | 9901 | €401,108 | €395,877 | -€5,232 | -1.3% |
| Financial income | 75/76B | €8,261 | €9,972 | +€1,710 | +20.7% |
| Recurring financial income | 75 | €8,261 | €9,972 | +€1,710 | +20.7% |
| Financial charges | 65/66B | €75,772 | €70,308 | -€5,464 | -7.2% |
| Recurring financial charges | 65 | €75,772 | €70,308 | -€5,464 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €333,598 | €335,541 | +€1,943 | +0.6% |
| Income taxes | 67/77 | €64,842 | €70,841 | +€5,999 | +9.3% |
| Profit (loss) for the period | 9904 | €268,756 | €264,700 | -€4,057 | -1.5% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €147,350 | +€42,100 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €163,506 | €117,350 | -€46,157 | -28.2% |
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 14 October 2026 via checked.be.