LUMESS: 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.
LUMESS
Largest movements
- Cash +€45,099
up €45,099 (+89.7%), from €50,268 to €95,367
mainly Net result for the year (+€40,566) and Depreciation (+€3,474)
- Tangible fixed assets -€3,474
down €3,474 (-39.8%), from €8,726 to €5,253
of which Furniture and vehicles: -€2,871
- Receivables within one year -€2,147
down €2,147 (-13.7%), from €15,657 to €13,510
of which Trade receivables: -€1,710
- Reserves +€40,566
up €40,566 (+62.0%), from €65,420 to €105,986
- Gross operating margin -€36,490
down €36,490 (-38.6%), from €94,600 to €58,110
- Taxes -€7,421
down €7,421 (-39.0%), from €19,029 to €11,608
- Financial charges -€1,786
down €1,786 (-47.3%), from €3,773 to €1,987
- Depreciation -€1,757
down €1,757 (-33.6%), from €5,231 to €3,474
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 | €74,901 | €114,380 | +€39,479 | +52.7% |
| Fixed assets | 21/28 | €8,976 | €5,503 | -€3,474 | -38.7% |
| Tangible fixed assets | 22/27 | €8,726 | €5,253 | -€3,474 | -39.8% |
| Plant, machinery and equipment | 23 | €1,621 | €1,018 | -€603 | -37.2% |
| Furniture and vehicles | 24 | €7,105 | €4,235 | -€2,871 | -40.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €65,925 | €108,877 | +€42,952 | +65.2% |
| Amounts receivable within one year | 40/41 | €15,657 | €13,510 | -€2,147 | -13.7% |
| Trade receivables | 40 | €10,471 | €8,761 | -€1,710 | -16.3% |
| Other amounts receivable | 41 | €5,186 | €4,749 | -€437 | -8.4% |
| Cash at bank and in hand | 54/58 | €50,268 | €95,367 | +€45,099 | +89.7% |
| Total equity and liabilities | 10/49 | €74,901 | €114,380 | +€39,479 | +52.7% |
| Equity | 10/15 | €68,420 | €108,986 | +€40,566 | +59.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,420 | €105,986 | +€40,566 | +62.0% |
| Distributable reserves | 133 | €65,420 | €105,986 | +€40,566 | +62.0% |
| Amounts payable | 17/49 | €6,481 | €5,393 | -€1,087 | -16.8% |
| Amounts payable within one year | 42/48 | €6,481 | €5,393 | -€1,087 | -16.8% |
| Trade debts | 44 | €1,777 | €1,664 | -€113 | -6.4% |
| Suppliers | 440/4 | €1,777 | €1,664 | -€113 | -6.4% |
| Taxes, remuneration and social security | 45 | - | €108 | +€108 | |
| Taxes | 450/3 | - | €108 | +€108 | |
| Other amounts payable | 47/48 | €4,704 | €3,622 | -€1,082 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,231 | €3,474 | -€1,757 | -33.6% |
| Other operating charges | 640/8 | €1,148 | €477 | -€671 | -58.5% |
| Gross operating margin | 9900 | €94,600 | €58,110 | -€36,490 | -38.6% |
| Operating profit (loss) | 9901 | €88,221 | €54,159 | -€34,062 | -38.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,773 | €1,987 | -€1,786 | -47.3% |
| Recurring financial charges | 65 | €3,773 | €1,987 | -€1,786 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €84,449 | €52,174 | -€32,275 | -38.2% |
| Income taxes | 67/77 | €19,029 | €11,608 | -€7,421 | -39.0% |
| Profit (loss) for the period | 9904 | €65,420 | €40,566 | -€24,854 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,420 | €40,566 | -€24,854 | -38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.