LUMELIAN ACTIVITIES: what changed
LUMELIAN ACTIVITIES
Largest movements
- Tangible fixed assets -€4,991
down €4,991 (-6.4%), from €78,405 to €73,414
- Cash -€3,495
down €3,495 (-48.4%), from €7,223 to €3,728
mainly Other debts (-€8,436) and Accrued charges and deferred income (-€4,540)
- Other debts -€8,436
down €8,436 (-40.4%), from €20,894 to €12,458
- Accrued charges and deferred income -€4,540
down €4,540 (-62.9%), from €7,215 to €2,675
- Profit (loss) carried forward +€3,295
up €3,295 (+7.3%), from -€45,002 to -€41,707
- Trade debts +€1,133
new in 2025: €1,133
- Gross operating margin +€19,576
up €19,576, from -€4,372 to €15,204
- Financial charges -€1,026
down €1,026 (-26.6%), from €3,853 to €2,827
- Financial income -€918
down €918 (-99.0%), from €927 to €9
- Depreciation -€480
down €480 (-8.8%), from €5,471 to €4,991
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,311 | €77,756 | -€8,555 | -9.9% |
| Fixed assets | 21/28 | €78,405 | €73,414 | -€4,991 | -6.4% |
| Tangible fixed assets | 22/27 | €78,405 | €73,414 | -€4,991 | -6.4% |
| Land and buildings | 22 | €78,405 | €73,414 | -€4,991 | -6.4% |
| Current assets | 29/58 | €7,906 | €4,342 | -€3,564 | -45.1% |
| Amounts receivable within one year | 40/41 | €682 | €613 | -€69 | -10.2% |
| Trade receivables | 40 | €682 | €613 | -€69 | -10.2% |
| Cash at bank and in hand | 54/58 | €7,223 | €3,728 | -€3,495 | -48.4% |
| Total equity and liabilities | 10/49 | €86,311 | €77,756 | -€8,555 | -9.9% |
| Equity | 10/15 | €18,192 | €21,487 | +€3,295 | +18.1% |
| 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 | €1,194 | €1,194 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,194 | €1,194 | = | 0.0% |
| Legal reserve | 130 | €1,194 | €1,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,002 | -€41,707 | +€3,295 | +7.3% |
| Amounts payable | 17/49 | €68,119 | €56,269 | -€11,850 | -17.4% |
| Amounts payable after more than one year | 17 | €39,683 | €39,683 | = | 0.0% |
| Financial debts | 170/4 | €39,683 | €39,683 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,221 | €13,911 | -€7,310 | -34.4% |
| Trade debts | 44 | - | €1,133 | +€1,133 | |
| Suppliers | 440/4 | - | €1,133 | +€1,133 | |
| Taxes, remuneration and social security | 45 | €327 | €320 | -€7 | -2.1% |
| Taxes | 450/3 | €327 | €320 | -€7 | -2.1% |
| Other amounts payable | 47/48 | €20,894 | €12,458 | -€8,436 | -40.4% |
| Accrued charges and deferred income | 492/3 | €7,215 | €2,675 | -€4,540 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,471 | €4,991 | -€480 | -8.8% |
| Other operating charges | 640/8 | €3,664 | €3,779 | +€115 | +3.1% |
| Gross operating margin | 9900 | -€4,372 | €15,204 | +€19,576 | |
| Operating profit (loss) | 9901 | -€13,507 | €6,434 | +€19,940 | |
| Financial income | 75/76B | €927 | €9 | -€918 | -99.0% |
| Recurring financial income | 75 | €927 | €9 | -€918 | -99.0% |
| Financial charges | 65/66B | €3,853 | €2,827 | -€1,026 | -26.6% |
| Recurring financial charges | 65 | €3,853 | €2,827 | -€1,026 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,433 | €3,615 | +€20,049 | |
| Income taxes | 67/77 | €327 | €320 | -€7 | -2.1% |
| Profit (loss) for the period | 9904 | -€16,760 | €3,295 | +€20,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,760 | €3,295 | +€20,055 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.