LUMEY: 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.
LUMEY
Largest movements
- Cash +€44,480
up €44,480 (+78.9%), from €56,343 to €100,823
mainly Net result for the year (+€50,396) and Other debts (+€14,060)
- Tangible fixed assets -€2,240
down €2,240 (-14.7%), from €15,188 to €12,948
of which Land and buildings: -€1,550
- Receivables within one year +€1,172
new in 2025: €1,172
- Reserves +€24,396
up €24,396 (+37.4%), from €65,207 to €89,603
- Other debts +€14,060
up €14,060 (+2308.7%), from €609 to €14,669
- Tax, wage and social debts +€3,442
up €3,442 (+142.6%), from €2,413 to €5,855
- Trade debts +€1,514
up €1,514 (+501.3%), from €302 to €1,816
- Gross operating margin +€16,271
up €16,271 (+31.5%), from €51,647 to €67,918
- Taxes +€6,339
up €6,339 (+72.2%), from €8,775 to €15,114
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 | €71,531 | €114,943 | +€43,412 | +60.7% |
| Fixed assets | 21/28 | €15,188 | €12,948 | -€2,240 | -14.7% |
| Tangible fixed assets | 22/27 | €15,188 | €12,948 | -€2,240 | -14.7% |
| Land and buildings | 22 | €12,741 | €11,191 | -€1,550 | -12.2% |
| Furniture and vehicles | 24 | €2,447 | €1,757 | -€690 | -28.2% |
| Current assets | 29/58 | €56,343 | €101,995 | +€45,652 | +81.0% |
| Amounts receivable within one year | 40/41 | - | €1,172 | +€1,172 | |
| Trade receivables | 40 | - | €1,172 | +€1,172 | |
| Cash at bank and in hand | 54/58 | €56,343 | €100,823 | +€44,480 | +78.9% |
| Total equity and liabilities | 10/49 | €71,531 | €114,943 | +€43,412 | +60.7% |
| Equity | 10/15 | €68,207 | €92,603 | +€24,396 | +35.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,207 | €89,603 | +€24,396 | +37.4% |
| Distributable reserves | 133 | €65,207 | €89,603 | +€24,396 | +37.4% |
| Amounts payable | 17/49 | €3,324 | €22,340 | +€19,016 | +572.1% |
| Amounts payable within one year | 42/48 | €3,324 | €22,340 | +€19,016 | +572.1% |
| Trade debts | 44 | €302 | €1,816 | +€1,514 | +501.3% |
| Suppliers | 440/4 | €302 | €1,816 | +€1,514 | +501.3% |
| Taxes, remuneration and social security | 45 | €2,413 | €5,855 | +€3,442 | +142.6% |
| Taxes | 450/3 | €2,413 | €5,855 | +€3,442 | +142.6% |
| Other amounts payable | 47/48 | €609 | €14,669 | +€14,060 | +2308.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,932 | €2,240 | +€308 | +15.9% |
| Other operating charges | 640/8 | €995 | €546 | -€449 | -45.1% |
| Gross operating margin | 9900 | €51,647 | €67,918 | +€16,271 | +31.5% |
| Operating profit (loss) | 9901 | €48,720 | €65,132 | +€16,412 | +33.7% |
| Financial income | 75/76B | - | €474 | +€474 | |
| Recurring financial income | 75 | - | €474 | +€474 | |
| Financial charges | 65/66B | €94 | €96 | +€2 | +2.1% |
| Recurring financial charges | 65 | €94 | €96 | +€2 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €48,626 | €65,510 | +€16,884 | +34.7% |
| Income taxes | 67/77 | €8,775 | €15,114 | +€6,339 | +72.2% |
| Profit (loss) for the period | 9904 | €39,851 | €50,396 | +€10,545 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,851 | €50,396 | +€10,545 | +26.5% |
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 11 October 2026 via checked.be.