LUMI LUX: 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 LUX
Largest movements
- Tangible fixed assets -€25,776
down €25,776 (-7.1%), from €360,920 to €335,145
of which Land and buildings: -€19,011
- Intangible fixed assets -€6,000
no longer reported in 2025 (was €6,000)
- Receivables within one year -€5,575
down €5,575 (-4.3%), from €129,710 to €124,136
of which Trade receivables: -€5,575
- Trade debts -€35,075
no longer reported in 2025 (was €35,075)
- Debts after one year -€28,530
down €28,530 (-23.1%), from €123,729 to €95,199
- Current portion of long-term debt +€14,303
up €14,303 (+28.9%), from €49,518 to €63,821
- Other debts +€13,116
up €13,116 (+452%), from €2,901 to €16,017
- Other operating charges +€2,386
up €2,386 (+31.7%), from €7,514 to €9,899
- Depreciation -€1,175
down €1,175 (-3.0%), from €38,927 to €37,752
- Taxes +€1,148
up €1,148 (+150%), from €767 to €1,915
- Financial charges -€1,034
down €1,034 (-10.4%), from €9,934 to €8,900
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,118 | €459,866 | -€37,252 | -7.5% |
| Fixed assets | 21/28 | €366,920 | €335,145 | -€31,776 | -8.7% |
| Intangible fixed assets | 21 | €6,000 | - | -€6,000 | |
| Tangible fixed assets | 22/27 | €360,920 | €335,145 | -€25,776 | -7.1% |
| Land and buildings | 22 | €340,730 | €321,719 | -€19,011 | -5.6% |
| Plant, machinery and equipment | 23 | €8,789 | €5,190 | -€3,598 | -40.9% |
| Furniture and vehicles | 24 | €7,441 | €712 | -€6,729 | -90.4% |
| Other tangible fixed assets | 26 | €3,961 | €7,523 | +€3,563 | +90.0% |
| Current assets | 29/58 | €130,198 | €124,721 | -€5,477 | -4.2% |
| Amounts receivable within one year | 40/41 | €129,710 | €124,136 | -€5,575 | -4.3% |
| Trade receivables | 40 | €101,438 | €95,863 | -€5,575 | -5.5% |
| Other amounts receivable | 41 | €28,272 | €28,272 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €487 | €586 | +€98 | +20.2% |
| Total equity and liabilities | 10/49 | €497,118 | €459,866 | -€37,252 | -7.5% |
| Equity | 10/15 | €240,924 | €241,861 | +€936 | +0.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | - | -€50,000 | |
| Other | 1109/19 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,924 | €146,861 | +€936 | +0.6% |
| Amounts payable | 17/49 | €256,194 | €218,005 | -€38,189 | -14.9% |
| Amounts payable after more than one year | 17 | €123,729 | €95,199 | -€28,530 | -23.1% |
| Financial debts | 170/4 | €123,729 | €95,199 | -€28,530 | -23.1% |
| Amounts payable within one year | 42/48 | €132,465 | €122,796 | -€9,669 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €49,518 | €63,821 | +€14,303 | +28.9% |
| Financial debts | 43 | €20,000 | €19,973 | -€27 | -0.1% |
| Credit institutions | 430/8 | €20,000 | €19,973 | -€27 | -0.1% |
| Trade debts | 44 | €35,075 | - | -€35,075 | |
| Suppliers | 440/4 | €35,075 | - | -€35,075 | |
| Advances received on contracts in progress | 46 | €1,229 | €1,229 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,742 | €21,757 | -€1,985 | -8.4% |
| Taxes | 450/3 | €23,742 | €21,757 | -€1,985 | -8.4% |
| Other amounts payable | 47/48 | €2,901 | €16,017 | +€13,116 | +452% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,927 | €37,752 | -€1,175 | -3.0% |
| Other operating charges | 640/8 | €7,514 | €9,899 | +€2,386 | +31.7% |
| Gross operating margin | 9900 | €59,402 | €59,377 | -€25 | 0.0% |
| Operating profit (loss) | 9901 | €12,962 | €11,726 | -€1,235 | -9.5% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €9,934 | €8,900 | -€1,034 | -10.4% |
| Recurring financial charges | 65 | €9,934 | €8,900 | -€1,034 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €3,028 | €2,851 | -€177 | -5.8% |
| Income taxes | 67/77 | €767 | €1,915 | +€1,148 | +150% |
| Profit (loss) for the period | 9904 | €2,261 | €936 | -€1,324 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,261 | €936 | -€1,324 | -58.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.