LUMI Technologies: 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 Technologies
Largest movements
- Receivables within one year +€145,517
up €145,517 (+63.3%), from €229,944 to €375,461
of which Other amounts receivable: +€137,525
- Cash -€34,692
down €34,692 (-66.3%), from €52,290 to €17,598
mainly Receivables within one year (-€145,517) and Tax, wage and social debts (-€65,941)
- Tangible fixed assets -€12,966
down €12,966 (-43.1%), from €30,101 to €17,134
of which Furniture and vehicles: -€10,724
- Profit (loss) carried forward +€119,014
up €119,014 (+18.2%), from -€655,601 to -€536,588
- Other debts +€88,395
up €88,395 (+2,946,501%), from €3 to €88,398
- Tax, wage and social debts -€65,941
down €65,941 (-72.8%), from €90,540 to €24,599
of which Remuneration and social security: -€65,450
- Advances received -€46,795
down €46,795 (-100%), from €46,795 to €0
- Trade debts +€29,688
new in 2025: €29,688
- Staff costs -€68,075
down €68,075 (-16.6%), from €411,159 to €343,084
- Gross operating margin +€29,548
up €29,548 (+6.5%), from €456,580 to €486,128
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 | €340,643 | €441,206 | +€100,563 | +29.5% |
| Fixed assets | 21/28 | €34,657 | €24,799 | -€9,857 | -28.4% |
| Intangible fixed assets | 21 | €291 | €0 | -€291 | -100% |
| Tangible fixed assets | 22/27 | €30,101 | €17,134 | -€12,966 | -43.1% |
| Plant, machinery and equipment | 23 | €4,001 | €1,759 | -€2,242 | -56.0% |
| Furniture and vehicles | 24 | €26,100 | €15,375 | -€10,724 | -41.1% |
| Financial fixed assets | 28 | €4,265 | €7,665 | +€3,400 | +79.7% |
| Current assets | 29/58 | €305,987 | €416,407 | +€110,420 | +36.1% |
| Stocks and contracts in progress | 3 | - | €3 | +€3 | |
| Stocks | 30/36 | - | €3 | +€3 | |
| Amounts receivable within one year | 40/41 | €229,944 | €375,461 | +€145,517 | +63.3% |
| Trade receivables | 40 | - | €7,992 | +€7,992 | |
| Other amounts receivable | 41 | €229,944 | €367,468 | +€137,525 | +59.8% |
| Cash at bank and in hand | 54/58 | €52,290 | €17,598 | -€34,692 | -66.3% |
| Deferred charges and accrued income | 490/1 | €23,752 | €23,345 | -€407 | -1.7% |
| Total equity and liabilities | 10/49 | €340,643 | €441,206 | +€100,563 | +29.5% |
| Equity | 10/15 | €114,859 | €233,872 | +€119,014 | +104% |
| Contributions | 10/11 | €768,600 | €768,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€655,601 | -€536,588 | +€119,014 | +18.2% |
| Amounts payable | 17/49 | €225,785 | €207,334 | -€18,450 | -8.2% |
| Amounts payable within one year | 42/48 | €137,338 | €142,686 | +€5,348 | +3.9% |
| Trade debts | 44 | - | €29,688 | +€29,688 | |
| Suppliers | 440/4 | - | €29,688 | +€29,688 | |
| Advances received on contracts in progress | 46 | €46,795 | €0 | -€46,795 | -100% |
| Taxes, remuneration and social security | 45 | €90,540 | €24,599 | -€65,941 | -72.8% |
| Taxes | 450/3 | €2,387 | €1,896 | -€491 | -20.6% |
| Remuneration and social security | 454/9 | €88,153 | €22,703 | -€65,450 | -74.2% |
| Other amounts payable | 47/48 | €3 | €88,398 | +€88,395 | +2,946,501% |
| Accrued charges and deferred income | 492/3 | €88,447 | €64,649 | -€23,798 | -26.9% |
| Remuneration, social security and pensions | 62 | €411,159 | €343,084 | -€68,075 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,670 | €15,177 | +€2,507 | +19.8% |
| Other operating charges | 640/8 | €2,883 | €2,538 | -€345 | -12.0% |
| Gross operating margin | 9900 | €456,580 | €486,128 | +€29,548 | +6.5% |
| Operating profit (loss) | 9901 | €29,867 | €125,328 | +€95,460 | +320% |
| Financial income | 75/76B | €693 | €0 | -€693 | -100.0% |
| Recurring financial income | 75 | €693 | €0 | -€693 | -100.0% |
| Financial charges | 65/66B | €5,564 | €4,579 | -€985 | -17.7% |
| Recurring financial charges | 65 | €5,564 | €4,579 | -€985 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €24,996 | €120,749 | +€95,753 | +383% |
| Income taxes | 67/77 | €1,683 | €1,735 | +€52 | +3.1% |
| Profit (loss) for the period | 9904 | €23,313 | €119,014 | +€95,701 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €23,313 | €119,014 | +€95,701 | +411% |
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.