LUMIC SERVICES: what changed
Two fiscal 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.
LUMIC SERVICES
Largest movements
- Tangible fixed assets -€2,714
down €2,714 (-7.8%), from €34,999 to €32,285
of which Plant, machinery and equipment: -€8,115
- Cash -€1,158
down €1,158 (-3.7%), from €31,156 to €29,997
mainly Investment in fixed assets (net) (-€8,259) and Tax, wage and social debts (-€1,487)
- Receivables within one year +€847
up €847 (+2377.2%), from €36 to €883
of which Trade receivables: +€847
- Tax, wage and social debts -€1,487
down €1,487 (-70.2%), from €2,118 to €631
- Trade debts -€1,026
no longer reported in 2025 (was €1,026)
- Depreciation +€662
up €662 (+6.4%), from €10,311 to €10,973
- Gross operating margin -€504
down €504 (-4.1%), from €12,258 to €11,754
- Taxes -€324
down €324 (-56.0%), from €578 to €254
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.
Cash bridge derived
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 | €66,665 | €64,057 | -€2,608 | -3.9% |
| Fixed assets | 21/28 | €34,999 | €32,285 | -€2,714 | -7.8% |
| Tangible fixed assets | 22/27 | €34,999 | €32,285 | -€2,714 | -7.8% |
| Plant, machinery and equipment | 23 | €28,051 | €19,936 | -€8,115 | -28.9% |
| Furniture and vehicles | 24 | €2,772 | €8,624 | +€5,852 | +211.1% |
| Other tangible fixed assets | 26 | €2,331 | €2,249 | -€82 | -3.5% |
| Assets under construction and advance payments | 27 | €1,844 | €1,475 | -€369 | -20.0% |
| Current assets | 29/58 | €31,666 | €31,772 | +€106 | +0.3% |
| Amounts receivable within one year | 40/41 | €36 | €883 | +€847 | +2377.2% |
| Trade receivables | 40 | - | €847 | +€847 | |
| Other amounts receivable | 41 | €36 | €36 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,156 | €29,997 | -€1,158 | -3.7% |
| Deferred charges and accrued income | 490/1 | €475 | €892 | +€417 | +87.7% |
| Total equity and liabilities | 10/49 | €66,665 | €64,057 | -€2,608 | -3.9% |
| Equity | 10/15 | €37,288 | €37,719 | +€431 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,688 | €19,119 | +€431 | +2.3% |
| Distributable reserves | 133 | €18,688 | €19,119 | +€431 | +2.3% |
| Amounts payable | 17/49 | €29,377 | €26,338 | -€3,039 | -10.3% |
| Amounts payable within one year | 42/48 | €29,377 | €26,338 | -€3,039 | -10.3% |
| Trade debts | 44 | €1,026 | - | -€1,026 | |
| Suppliers | 440/4 | €1,026 | - | -€1,026 | |
| Taxes, remuneration and social security | 45 | €2,118 | €631 | -€1,487 | -70.2% |
| Taxes | 450/3 | €2,118 | €631 | -€1,487 | -70.2% |
| Other amounts payable | 47/48 | €26,233 | €25,707 | -€526 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,311 | €10,973 | +€662 | +6.4% |
| Other operating charges | 640/8 | €233 | €282 | +€48 | +20.7% |
| Gross operating margin | 9900 | €12,258 | €11,754 | -€504 | -4.1% |
| Operating profit (loss) | 9901 | €1,713 | €499 | -€1,214 | -70.9% |
| Financial income | 75/76B | €142 | €246 | +€104 | +73.3% |
| Recurring financial income | 75 | €142 | €246 | +€104 | +73.3% |
| Financial charges | 65/66B | €68 | €60 | -€8 | -11.4% |
| Recurring financial charges | 65 | €68 | €60 | -€8 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €1,788 | €686 | -€1,102 | -61.7% |
| Income taxes | 67/77 | €578 | €254 | -€324 | -56.0% |
| Profit (loss) for the period | 9904 | €1,209 | €431 | -€778 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,209 | €431 | -€778 | -64.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.