Lumia: 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.
Lumia
Largest movements
- Cash +€178,093
up €178,093 (+541%), from €32,893 to €210,986
mainly Debts after one year (+€632,997) and Net result for the year (+€295,910)
- Receivables within one year +€104,236
up €104,236 (+63.0%), from €165,416 to €269,652
of which Other amounts receivable: +€83,000
- Debts after one year +€632,997
new in 2025: €632,997
- Profit (loss) carried forward -€437,623
down €437,623 (-59.7%), from €733,533 to €295,910
- Tax, wage and social debts +€99,776
up €99,776 (+228%), from €43,758 to €143,535
of which Taxes: +€107,061
- Depreciation -€24,599
down €24,599 (-43.5%), from €56,509 to €31,909
- Gross operating margin +€18,485
up €18,485 (+4.5%), from €409,404 to €427,889
- Taxes +€9,044
up €9,044 (+9.9%), from €90,987 to €100,032
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 | €1,252,652 | €1,544,218 | +€291,566 | +23.3% |
| Fixed assets | 21/28 | €558,233 | €562,712 | +€4,479 | +0.8% |
| Tangible fixed assets | 22/27 | €558,233 | €562,712 | +€4,479 | +0.8% |
| Land and buildings | 22 | €512,848 | €503,172 | -€9,675 | -1.9% |
| Furniture and vehicles | 24 | €44,267 | €58,821 | +€14,554 | +32.9% |
| Other tangible fixed assets | 26 | €1,119 | €719 | -€400 | -35.7% |
| Current assets | 29/58 | €694,419 | €981,506 | +€287,087 | +41.3% |
| Amounts receivable after more than one year | 29 | €496,040 | €496,040 | = | 0.0% |
| Other amounts receivable | 291 | €496,040 | €496,040 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €165,416 | €269,652 | +€104,236 | +63.0% |
| Trade receivables | 40 | €165,383 | €186,619 | +€21,236 | +12.8% |
| Other amounts receivable | 41 | €33 | €83,033 | +€83,000 | +248,429% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €32,893 | €210,986 | +€178,093 | +541% |
| Deferred charges and accrued income | 490/1 | €70 | €4,828 | +€4,758 | +6,815% |
| Total equity and liabilities | 10/49 | €1,252,652 | €1,544,218 | +€291,566 | +23.3% |
| Equity | 10/15 | €1,193,045 | €755,422 | -€437,623 | -36.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €459,512 | €459,512 | = | 0.0% |
| Distributable reserves | 133 | €459,512 | €459,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €733,533 | €295,910 | -€437,623 | -59.7% |
| Amounts payable | 17/49 | €59,607 | €788,797 | +€729,189 | +1,223% |
| Amounts payable after more than one year | 17 | - | €632,997 | +€632,997 | |
| Other amounts payable | 178/9 | - | €632,997 | +€632,997 | |
| Amounts payable within one year | 42/48 | €55,297 | €155,799 | +€100,502 | +182% |
| Trade debts | 44 | €2,256 | €12,265 | +€10,009 | +444% |
| Suppliers | 440/4 | €2,256 | €12,265 | +€10,009 | +444% |
| Taxes, remuneration and social security | 45 | €43,758 | €143,535 | +€99,776 | +228% |
| Taxes | 450/3 | €36,473 | €143,535 | +€107,061 | +294% |
| Remuneration and social security | 454/9 | €7,285 | €0 | -€7,285 | -100% |
| Other amounts payable | 47/48 | €9,283 | €0 | -€9,283 | -100% |
| Accrued charges and deferred income | 492/3 | €4,310 | €0 | -€4,310 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,509 | €31,909 | -€24,599 | -43.5% |
| Other operating charges | 640/8 | €1,357 | €4,198 | +€2,840 | +209% |
| Gross operating margin | 9900 | €409,404 | €427,889 | +€18,485 | +4.5% |
| Operating profit (loss) | 9901 | €351,538 | €391,782 | +€40,244 | +11.4% |
| Financial income | 75/76B | €7,132 | €4,202 | -€2,930 | -41.1% |
| Recurring financial income | 75 | €7,132 | €4,202 | -€2,930 | -41.1% |
| Financial charges | 65/66B | €722 | €42 | -€680 | -94.2% |
| Recurring financial charges | 65 | €722 | €42 | -€680 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €357,948 | €395,942 | +€37,993 | +10.6% |
| Income taxes | 67/77 | €90,987 | €100,032 | +€9,044 | +9.9% |
| Profit (loss) for the period | 9904 | €266,961 | €295,910 | +€28,949 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €266,961 | €295,910 | +€28,949 | +10.8% |
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 16 October 2026 via checked.be.