Lumi Design: 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 Design
Largest movements
- Tangible fixed assets -€24,852
down €24,852 (-4.7%), from €532,671 to €507,819
of which Land and buildings: -€25,806
- Receivables within one year +€23,415
up €23,415 (+76.0%), from €30,817 to €54,233
of which Trade receivables: +€22,327
- Financial fixed assets -€7,740
down €7,740 (-97.4%), from €7,950 to €210
- Debts after one year -€12,244
down €12,244 (-3.0%), from €413,658 to €401,414
of which Financial debts: -€24,244
- Tax, wage and social debts -€9,385
down €9,385 (-45.7%), from €20,542 to €11,157
- Gross operating margin -€11,654
down €11,654 (-10.9%), from €106,956 to €95,303
- Taxes -€2,266
down €2,266 (-39.4%), from €5,751 to €3,485
- Depreciation -€1,408
down €1,408 (-4.6%), from €30,812 to €29,404
- Financial charges -€1,175
down €1,175 (-6.2%), from €19,093 to €17,918
- Staff costs +€1,101
up €1,101 (+3.0%), from €36,278 to €37,379
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 | €637,022 | €626,151 | -€10,871 | -1.7% |
| Fixed assets | 21/28 | €540,621 | €508,029 | -€32,592 | -6.0% |
| Tangible fixed assets | 22/27 | €532,671 | €507,819 | -€24,852 | -4.7% |
| Land and buildings | 22 | €528,454 | €502,647 | -€25,806 | -4.9% |
| Plant, machinery and equipment | 23 | €817 | €535 | -€282 | -34.5% |
| Furniture and vehicles | 24 | €3,401 | €4,637 | +€1,237 | +36.4% |
| Financial fixed assets | 28 | €7,950 | €210 | -€7,740 | -97.4% |
| Current assets | 29/58 | €96,402 | €118,122 | +€21,721 | +22.5% |
| Stocks and contracts in progress | 3 | €6,886 | €6,886 | = | 0.0% |
| Stocks | 30/36 | €6,886 | €6,886 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,817 | €54,233 | +€23,415 | +76.0% |
| Trade receivables | 40 | €29,076 | €51,404 | +€22,327 | +76.8% |
| Other amounts receivable | 41 | €1,741 | €2,829 | +€1,088 | +62.5% |
| Cash at bank and in hand | 54/58 | €58,698 | €57,004 | -€1,694 | -2.9% |
| Total equity and liabilities | 10/49 | €637,022 | €626,151 | -€10,871 | -1.7% |
| Equity | 10/15 | €144,505 | €150,617 | +€6,113 | +4.2% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Contributions outside capital | 11 | €12,600 | €12,600 | = | 0.0% |
| Other | 1109/19 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €131,905 | €138,017 | +€6,113 | +4.6% |
| Distributable reserves | 133 | €131,905 | €138,017 | +€6,113 | +4.6% |
| Amounts payable | 17/49 | €492,518 | €475,534 | -€16,984 | -3.4% |
| Amounts payable after more than one year | 17 | €413,658 | €401,414 | -€12,244 | -3.0% |
| Financial debts | 170/4 | €389,658 | €365,414 | -€24,244 | -6.2% |
| Other amounts payable | 178/9 | €24,000 | €36,000 | +€12,000 | +50.0% |
| Amounts payable within one year | 42/48 | €78,860 | €74,120 | -€4,740 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €24,468 | €24,244 | -€224 | -0.9% |
| Trade debts | 44 | €793 | €1,918 | +€1,126 | +142% |
| Suppliers | 440/4 | €793 | €1,918 | +€1,126 | +142% |
| Taxes, remuneration and social security | 45 | €20,542 | €11,157 | -€9,385 | -45.7% |
| Taxes | 450/3 | €20,542 | €11,157 | -€9,385 | -45.7% |
| Other amounts payable | 47/48 | €33,057 | €36,801 | +€3,744 | +11.3% |
| Remuneration, social security and pensions | 62 | €36,278 | €37,379 | +€1,101 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,812 | €29,404 | -€1,408 | -4.6% |
| Other operating charges | 640/8 | €1,003 | €1,367 | +€364 | +36.3% |
| Gross operating margin | 9900 | €106,956 | €95,303 | -€11,654 | -10.9% |
| Operating profit (loss) | 9901 | €38,863 | €27,153 | -€11,710 | -30.1% |
| Financial income | 75/76B | €3 | €363 | +€359 | +10,508% |
| Recurring financial income | 75 | €3 | €363 | +€359 | +10,508% |
| Financial charges | 65/66B | €19,093 | €17,918 | -€1,175 | -6.2% |
| Recurring financial charges | 65 | €19,093 | €17,918 | -€1,175 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €19,773 | €9,598 | -€10,176 | -51.5% |
| Income taxes | 67/77 | €5,751 | €3,485 | -€2,266 | -39.4% |
| Profit (loss) for the period | 9904 | €14,022 | €6,113 | -€7,910 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,022 | €6,113 | -€7,910 | -56.4% |
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 15 October 2026 via checked.be.