LUMEN CONSULTANCY: 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.
LUMEN CONSULTANCY
Largest movements
- Cash +€22,161
up €22,161 (+39.6%), from €55,965 to €78,126
mainly Net result for the year (+€49,831) and Trade debts (+€11,711)
- Current investments +€22,046
up €22,046 (+4.4%), from €500,165 to €522,211
- Reserves +€21,793
up €21,793 (+4.0%), from €551,447 to €573,241
- Trade debts +€11,711
up €11,711 (+987%), from €1,187 to €12,898
- Financial income +€76,418
up €76,418 (+303%), from €25,181 to €101,599
- Taxes +€19,428
up €19,428 (+168%), from €11,584 to €31,011
- Financial charges +€19,184
up €19,184 (+1,642%), from €1,168 to €20,352
- Gross operating margin -€9,265
down €9,265 (-90.1%), from €10,288 to €1,022
- Other operating charges -€2,305
down €2,305 (-61.8%), from €3,732 to €1,427
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,337 | €611,431 | +€38,094 | +6.6% |
| Fixed assets | 21/28 | €2,839 | €0 | -€2,839 | -100% |
| Tangible fixed assets | 22/27 | €2,839 | €0 | -€2,839 | -100% |
| Furniture and vehicles | 24 | €2,839 | €0 | -€2,839 | -100% |
| Current assets | 29/58 | €570,498 | €611,431 | +€40,933 | +7.2% |
| Amounts receivable within one year | 40/41 | €14,368 | €11,093 | -€3,275 | -22.8% |
| Trade receivables | 40 | €10,283 | €6,416 | -€3,867 | -37.6% |
| Other amounts receivable | 41 | €4,085 | €4,677 | +€593 | +14.5% |
| Current investments | 50/53 | €500,165 | €522,211 | +€22,046 | +4.4% |
| Cash at bank and in hand | 54/58 | €55,965 | €78,126 | +€22,161 | +39.6% |
| Total equity and liabilities | 10/49 | €573,337 | €611,431 | +€38,094 | +6.6% |
| Equity | 10/15 | €571,447 | €593,241 | +€21,793 | +3.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €551,447 | €573,241 | +€21,793 | +4.0% |
| Distributable reserves | 133 | €551,447 | €573,241 | +€21,793 | +4.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,889 | €18,190 | +€16,300 | +863% |
| Amounts payable within one year | 42/48 | €1,889 | €18,190 | +€16,300 | +863% |
| Trade debts | 44 | €1,187 | €12,898 | +€11,711 | +987% |
| Suppliers | 440/4 | €1,187 | €12,898 | +€11,711 | +987% |
| Taxes, remuneration and social security | 45 | €390 | €0 | -€390 | -100% |
| Taxes | 450/3 | €390 | €0 | -€390 | -100% |
| Other amounts payable | 47/48 | €313 | €5,292 | +€4,979 | +1,592% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €0 | -€1,147 | -100% |
| Other operating charges | 640/8 | €3,732 | €1,427 | -€2,305 | -61.8% |
| Gross operating margin | 9900 | €10,288 | €1,022 | -€9,265 | -90.1% |
| Operating profit (loss) | 9901 | €5,409 | -€405 | -€5,814 | |
| Financial income | 75/76B | €25,181 | €101,599 | +€76,418 | +303% |
| Recurring financial income | 75 | €25,181 | €101,599 | +€76,418 | +303% |
| Financial charges | 65/66B | €1,168 | €20,352 | +€19,184 | +1,642% |
| Recurring financial charges | 65 | €1,168 | €20,352 | +€19,184 | +1,642% |
| Profit (loss) for the period before taxes | 9903 | €29,422 | €80,843 | +€51,421 | +175% |
| Income taxes | 67/77 | €11,584 | €31,011 | +€19,428 | +168% |
| Profit (loss) for the period | 9904 | €17,838 | €49,831 | +€31,993 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €17,838 | €49,831 | +€31,993 | +179% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.