LUMI BAT: 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.
LUMI BAT
Largest movements
- Receivables within one year +€8,607
up €8,607 (+11.6%), from €74,026 to €82,633
of which Other amounts receivable: +€18,200
- Cash -€2,013
down €2,013 (-11.9%), from €16,879 to €14,866
mainly Receivables within one year (-€8,607) and Trade debts (-€4,741)
- Profit (loss) carried forward +€15,531
up €15,531 (+22.8%), from €68,021 to €83,552
- Trade debts -€4,741
down €4,741 (-91.7%), from €5,172 to €431
- Tax, wage and social debts -€4,536
down €4,536 (-26.6%), from €17,052 to €12,516
- Gross operating margin -€20,797
down €20,797 (-50.2%), from €41,451 to €20,654
- Taxes -€4,066
down €4,066 (-49.0%), from €8,291 to €4,225
- Financial charges +€498
new in 2025: €498
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 | €91,245 | €97,499 | +€6,254 | +6.9% |
| Current assets | 29/58 | €91,245 | €97,499 | +€6,254 | +6.9% |
| Amounts receivable within one year | 40/41 | €74,026 | €82,633 | +€8,607 | +11.6% |
| Trade receivables | 40 | €29,277 | €19,684 | -€9,592 | -32.8% |
| Other amounts receivable | 41 | €44,749 | €62,949 | +€18,200 | +40.7% |
| Cash at bank and in hand | 54/58 | €16,879 | €14,866 | -€2,013 | -11.9% |
| Deferred charges and accrued income | 490/1 | €341 | - | -€341 | |
| Total equity and liabilities | 10/49 | €91,245 | €97,499 | +€6,254 | +6.9% |
| Equity | 10/15 | €69,021 | €84,552 | +€15,531 | +22.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,021 | €83,552 | +€15,531 | +22.8% |
| Amounts payable | 17/49 | €22,224 | €12,947 | -€9,277 | -41.7% |
| Amounts payable within one year | 42/48 | €22,224 | €12,947 | -€9,277 | -41.7% |
| Trade debts | 44 | €5,172 | €431 | -€4,741 | -91.7% |
| Suppliers | 440/4 | €5,172 | €431 | -€4,741 | -91.7% |
| Taxes, remuneration and social security | 45 | €17,052 | €12,516 | -€4,536 | -26.6% |
| Taxes | 450/3 | €17,052 | €12,516 | -€4,536 | -26.6% |
| Other operating charges | 640/8 | €126 | €400 | +€274 | +217% |
| Gross operating margin | 9900 | €41,451 | €20,654 | -€20,797 | -50.2% |
| Operating profit (loss) | 9901 | €41,325 | €20,254 | -€21,071 | -51.0% |
| Financial charges | 65/66B | - | €498 | +€498 | |
| Recurring financial charges | 65 | - | €498 | +€498 | |
| Profit (loss) for the period before taxes | 9903 | €41,325 | €19,756 | -€21,569 | -52.2% |
| Income taxes | 67/77 | €8,291 | €4,225 | -€4,066 | -49.0% |
| Profit (loss) for the period | 9904 | €33,034 | €15,531 | -€17,503 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,034 | €15,531 | -€17,503 | -53.0% |
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 26 October 2026 via checked.be.