Lumency: 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.
Lumency
Largest movements
- Cash -€28,531
down €28,531 (-23.2%), from €122,778 to €94,246
mainly Trade debts (-€24,987) and Contributions, distributions and other (-€15,000)
- Receivables within one year -€10,474
down €10,474 (-22.1%), from €47,491 to €37,017
of which Other amounts receivable: -€10,474
- Trade debts -€24,987
down €24,987 (-81.0%), from €30,854 to €5,867
- Investment grants -€15,000
down €15,000 (-9.2%), from €163,789 to €148,789
- Financial income +€90,045
up €90,045 (+74.8%), from €120,354 to €210,399
- Gross operating margin -€72,055
down €72,055, from €16,484 to -€55,571
- Staff costs +€13,277
up €13,277 (+10.0%), from €133,039 to €146,316
- Other operating charges +€7,176
up €7,176 (+1,095%), from €656 to €7,831
- Taxes +€1,189
new in 2025: €1,189
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 | €176,831 | €137,428 | -€39,403 | -22.3% |
| Fixed assets | 21/28 | €6,562 | €6,164 | -€397 | -6.1% |
| Tangible fixed assets | 22/27 | €810 | €413 | -€397 | -49.0% |
| Furniture and vehicles | 24 | €810 | €413 | -€397 | -49.0% |
| Financial fixed assets | 28 | €5,752 | €5,752 | = | 0.0% |
| Current assets | 29/58 | €170,269 | €131,264 | -€39,005 | -22.9% |
| Amounts receivable within one year | 40/41 | €47,491 | €37,017 | -€10,474 | -22.1% |
| Trade receivables | 40 | €9,273 | €9,273 | = | 0.0% |
| Other amounts receivable | 41 | €38,218 | €27,744 | -€10,474 | -27.4% |
| Cash at bank and in hand | 54/58 | €122,778 | €94,246 | -€28,531 | -23.2% |
| Total equity and liabilities | 10/49 | €176,831 | €137,428 | -€39,403 | -22.3% |
| Equity | 10/15 | €130,169 | €114,126 | -€16,043 | -12.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,620 | -€54,663 | -€1,043 | -1.9% |
| Investment grants | 15 | €163,789 | €148,789 | -€15,000 | -9.2% |
| Amounts payable | 17/49 | €46,662 | €23,302 | -€23,360 | -50.1% |
| Amounts payable within one year | 42/48 | €46,662 | €23,302 | -€23,360 | -50.1% |
| Trade debts | 44 | €30,854 | €5,867 | -€24,987 | -81.0% |
| Suppliers | 440/4 | €30,854 | €5,867 | -€24,987 | -81.0% |
| Taxes, remuneration and social security | 45 | €15,808 | €17,435 | +€1,627 | +10.3% |
| Taxes | 450/3 | - | €1,189 | +€1,189 | |
| Remuneration and social security | 454/9 | €15,808 | €16,246 | +€438 | +2.8% |
| Remuneration, social security and pensions | 62 | €133,039 | €146,316 | +€13,277 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €397 | +€23 | +6.1% |
| Other operating charges | 640/8 | €656 | €7,831 | +€7,176 | +1,095% |
| Gross operating margin | 9900 | €16,484 | -€55,571 | -€72,055 | |
| Operating profit (loss) | 9901 | -€117,585 | -€210,115 | -€92,530 | -78.7% |
| Financial income | 75/76B | €120,354 | €210,399 | +€90,045 | +74.8% |
| Recurring financial income | 75 | €120,354 | €210,399 | +€90,045 | +74.8% |
| Financial charges | 65/66B | €110 | €138 | +€28 | +25.0% |
| Recurring financial charges | 65 | €110 | €138 | +€28 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €2,659 | €146 | -€2,513 | -94.5% |
| Income taxes | 67/77 | - | €1,189 | +€1,189 | |
| Profit (loss) for the period | 9904 | €2,659 | -€1,043 | -€3,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,659 | -€1,043 | -€3,702 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.