Lumex: 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.
Lumex
Largest movements
- Cash +€10,396
up €10,396 (+12.3%), from €84,855 to €95,252
mainly Net result for the year (+€5,682) and Tax, wage and social debts (+€5,128)
- Receivables within one year +€2,750
up €2,750 (+30.7%), from €8,972 to €11,722
of which Trade receivables: +€2,763
- Reserves +€5,682
up €5,682 (+5.1%), from €110,807 to €116,489
- Tax, wage and social debts +€5,128
up €5,128 (+86.3%), from €5,945 to €11,073
of which Taxes: +€2,579
- Trade debts +€1,770
up €1,770 (+189.9%), from €932 to €2,702
- Gross operating margin +€7,822
up €7,822 (+183.5%), from €4,264 to €12,086
- Taxes +€2,143
up €2,143 (+111.8%), from €1,917 to €4,059
- Financial charges +€353
up €353 (+32.1%), from €1,100 to €1,453
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 | €120,684 | €133,264 | +€12,580 | +10.4% |
| Fixed assets | 21/28 | €1,857 | €1,291 | -€566 | -30.5% |
| Tangible fixed assets | 22/27 | €1,857 | €1,291 | -€566 | -30.5% |
| Furniture and vehicles | 24 | €1,857 | €1,291 | -€566 | -30.5% |
| Current assets | 29/58 | €118,827 | €131,973 | +€13,146 | +11.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,972 | €11,722 | +€2,750 | +30.7% |
| Trade receivables | 40 | €8,470 | €11,233 | +€2,763 | +32.6% |
| Other amounts receivable | 41 | €502 | €489 | -€13 | -2.6% |
| Cash at bank and in hand | 54/58 | €84,855 | €95,252 | +€10,396 | +12.3% |
| Total equity and liabilities | 10/49 | €120,684 | €133,264 | +€12,580 | +10.4% |
| Equity | 10/15 | €113,807 | €119,489 | +€5,682 | +5.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €110,807 | €116,489 | +€5,682 | +5.1% |
| Distributable reserves | 133 | €110,807 | €116,489 | +€5,682 | +5.1% |
| Amounts payable | 17/49 | €6,877 | €13,775 | +€6,898 | +100.3% |
| Amounts payable within one year | 42/48 | €6,877 | €13,775 | +€6,898 | +100.3% |
| Trade debts | 44 | €932 | €2,702 | +€1,770 | +189.9% |
| Suppliers | 440/4 | €932 | €2,702 | +€1,770 | +189.9% |
| Taxes, remuneration and social security | 45 | €5,945 | €11,073 | +€5,128 | +86.3% |
| Taxes | 450/3 | €5,945 | €8,525 | +€2,579 | +43.4% |
| Remuneration and social security | 454/9 | - | €2,549 | +€2,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €566 | = | 0.0% |
| Other operating charges | 640/8 | €217 | €325 | +€108 | +49.8% |
| Gross operating margin | 9900 | €4,264 | €12,086 | +€7,822 | +183.5% |
| Operating profit (loss) | 9901 | €3,480 | €11,194 | +€7,714 | +221.7% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,100 | €1,453 | +€353 | +32.1% |
| Recurring financial charges | 65 | €1,100 | €1,453 | +€353 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €2,384 | €9,742 | +€7,357 | +308.5% |
| Income taxes | 67/77 | €1,917 | €4,059 | +€2,143 | +111.8% |
| Profit (loss) for the period | 9904 | €468 | €5,682 | +€5,215 | +1115.1% |
| Profit (loss) for the period to be appropriated | 9905 | €468 | €5,682 | +€5,215 | +1115.1% |
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 7 October 2026 via checked.be.