LUMEN SCAN: what changed
Two fiscal 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 SCAN
Largest movements
- Receivables within one year +€371
up €371 (+8.1%), from €4,604 to €4,975
- Current portion of long-term debt +€3,828
up €3,828 (+346.6%), from €1,104 to €4,932
- Profit (loss) carried forward -€2,985
down €2,985 (-37.6%), from -€7,939 to -€10,924
- Contributions -€1,860
down €1,860 (-22.8%), from €8,160 to €6,300
- Reserves +€1,860
new in 2022: €1,860
- Trade debts -€472
down €472 (-35.8%), from €1,319 to €846
- Purchases and services -€1,615
no longer reported in 2022 (was €1,615)
- Other operating charges +€695
new in 2022: €695
- Financial charges +€381
up €381 (+140.6%), from €271 to €652
- Gross operating margin -€135
down €135 (-8.3%), from -€1,615 to -€1,750
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,604 | €4,975 | +€371 | +8.1% |
| Current assets | 29/58 | €4,604 | €4,975 | +€371 | +8.1% |
| Amounts receivable within one year | 40/41 | €4,604 | €4,975 | +€371 | +8.1% |
| Other amounts receivable | 41 | €4,604 | €4,975 | +€371 | +8.1% |
| Total equity and liabilities | 10/49 | €4,604 | €4,975 | +€371 | +8.1% |
| Equity | 10/15 | €221 | -€2,764 | -€2,985 | |
| Contributions | 10/11 | €8,160 | €6,300 | -€1,860 | -22.8% |
| Capital | 10 | €8,160 | - | -€8,160 | |
| Issued capital | 100 | €8,160 | - | -€8,160 | |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€7,939 | -€10,924 | -€2,985 | -37.6% |
| Amounts payable | 17/49 | €4,384 | €7,740 | +€3,356 | +76.5% |
| Amounts payable within one year | 42/48 | €4,384 | €7,740 | +€3,356 | +76.5% |
| Current portion of amounts payable after more than one year | 42 | €1,104 | €4,932 | +€3,828 | +346.6% |
| Trade debts | 44 | €1,319 | €846 | -€472 | -35.8% |
| Suppliers | 440/4 | €1,319 | €846 | -€472 | -35.8% |
| Other amounts payable | 47/48 | €1,961 | €1,961 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,615 | - | -€1,615 | |
| Other operating charges | 640/8 | - | €695 | +€695 | |
| Gross operating margin | 9900 | -€1,615 | -€1,750 | -€135 | -8.3% |
| Operating profit (loss) | 9901 | -€1,615 | -€2,445 | -€830 | -51.4% |
| Financial income | 75/76B | €96 | €112 | +€17 | +17.3% |
| Recurring financial income | 75 | €96 | €112 | +€17 | +17.3% |
| Financial charges | 65/66B | €271 | €652 | +€381 | +140.6% |
| Recurring financial charges | 65 | €271 | €652 | +€381 | +140.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,791 | -€2,985 | -€1,194 | -66.7% |
| Profit (loss) for the period | 9904 | -€1,791 | -€2,985 | -€1,194 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,791 | -€2,985 | -€1,194 | -66.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.