LUMEEL: 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.
LUMEEL
Largest movements
- Cash +€16,056
up €16,056 (+51.9%), from €30,939 to €46,995
mainly Depreciation (+€10,655) and Other debts (+€8,030)
- Tangible fixed assets -€10,655
down €10,655 (-4.1%), from €261,130 to €250,475
of which Plant, machinery and equipment: -€7,280
- Debts after one year -€13,796
down €13,796 (-11.0%), from €125,358 to €111,562
- Other debts +€8,030
up €8,030 (+7.6%), from €106,355 to €114,385
- Reserves +€7,374
up €7,374 (+20.8%), from €35,429 to €42,803
- Financial charges -€820
down €820 (-6.2%), from €13,201 to €12,380
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 | €294,818 | €300,790 | +€5,971 | +2.0% |
| Fixed assets | 21/28 | €261,130 | €250,475 | -€10,655 | -4.1% |
| Tangible fixed assets | 22/27 | €261,130 | €250,475 | -€10,655 | -4.1% |
| Land and buildings | 22 | €91,254 | €87,879 | -€3,375 | -3.7% |
| Plant, machinery and equipment | 23 | €169,876 | €162,596 | -€7,280 | -4.3% |
| Current assets | 29/58 | €33,689 | €50,315 | +€16,626 | +49.4% |
| Amounts receivable within one year | 40/41 | €1,779 | €829 | -€949 | -53.4% |
| Other amounts receivable | 41 | €1,779 | €829 | -€949 | -53.4% |
| Cash at bank and in hand | 54/58 | €30,939 | €46,995 | +€16,056 | +51.9% |
| Deferred charges and accrued income | 490/1 | €971 | €2,491 | +€1,520 | +156.5% |
| Total equity and liabilities | 10/49 | €294,818 | €300,790 | +€5,971 | +2.0% |
| Equity | 10/15 | €48,029 | €55,403 | +€7,374 | +15.4% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €35,429 | €42,803 | +€7,374 | +20.8% |
| Distributable reserves | 133 | €35,429 | €42,803 | +€7,374 | +20.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €246,789 | €245,387 | -€1,402 | -0.6% |
| Amounts payable after more than one year | 17 | €125,358 | €111,562 | -€13,796 | -11.0% |
| Financial debts | 170/4 | €125,358 | €111,562 | -€13,796 | -11.0% |
| Amounts payable within one year | 42/48 | €121,431 | €131,622 | +€10,191 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €13,358 | €13,796 | +€438 | +3.3% |
| Trade debts | 44 | €1,718 | €3,441 | +€1,723 | +100.3% |
| Suppliers | 440/4 | €1,718 | €3,441 | +€1,723 | +100.3% |
| Other amounts payable | 47/48 | €106,355 | €114,385 | +€8,030 | +7.6% |
| Accrued charges and deferred income | 492/3 | - | €2,202 | +€2,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,655 | €10,655 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,761 | €2,998 | +€237 | +8.6% |
| Gross operating margin | 9900 | €36,780 | €36,848 | +€69 | +0.2% |
| Operating profit (loss) | 9901 | €23,364 | €23,195 | -€169 | -0.7% |
| Financial charges | 65/66B | €13,201 | €12,380 | -€820 | -6.2% |
| Recurring financial charges | 65 | €13,201 | €12,380 | -€820 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €10,163 | €10,814 | +€651 | +6.4% |
| Income taxes | 67/77 | €3,234 | €3,441 | +€207 | +6.4% |
| Profit (loss) for the period | 9904 | €6,929 | €7,374 | +€444 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,929 | €7,374 | +€444 | +6.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.